{"id":11146,"date":"2017-03-22T00:00:00","date_gmt":"2017-03-22T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/legislacao-de-irpj-e-csll\/"},"modified":"2019-05-30T10:08:15","modified_gmt":"2019-05-30T13:08:15","slug":"legislacao-de-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/legislacao-de-irpj-e-csll\/","title":{"rendered":"Receita Federal consolida legisla\u00e7\u00e3o de IRPJ e CSLL"},"content":{"rendered":"<p>Foi publicada na semana passada pela Receita Federal uma instru\u00e7\u00e3o normativa que consolida a legisla\u00e7\u00e3o de IRPJ e CSLL.<\/p>\n<p>A <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=81268\" target=\"_blank\" rel=\"noopener\">IN n\u00ba 1.700<\/a>, que disp\u00f5e sobre a determina\u00e7\u00e3o e o pagamento do Imposto sobre a Renda e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (<strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/recolhimento-da-csll\/\">CSLL<\/a><\/strong>) das pessoas jur\u00eddicas, inova ao tratar conjuntamente os dois tributos.<\/p>\n<h2><strong>Legisla\u00e7\u00e3o de IRPJ e CSLL<\/strong><\/h2>\n<p>De acordo com a Receita, \u201ca similaridade da legisla\u00e7\u00e3o tribut\u00e1ria aplic\u00e1vel a esses dois tributos propicia que eles sejam disciplinados simultaneamente, entretanto, com destaque para eventuais diferen\u00e7as de base de c\u00e1lculo e al\u00edquotas\u201d.<\/p>\n<p>A IN RFB n\u00ba 1.700 \u00e9 fruto da consolida\u00e7\u00e3o de nove Instru\u00e7\u00f5es Normativas. Esta nova IN reproduz os dispositivos da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.515, de 24 de novembro de 2014, e incorpora os dispositivos relacionadas \u00e0 CSLL, devidamente atualizadas, que estavam na Instru\u00e7\u00e3o Normativa SRF n\u00ba 390, de 30 de janeiro de 2004.<\/p>\n<p>O objetivo da norma \u00e9 concentrar ao m\u00e1ximo a regulamenta\u00e7\u00e3o da mat\u00e9ria e, consequentemente, tornar menos esparsas as normas infralegais relacionadas \u00e0 <strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/cpc32-ias12-ir-csll\/\">tributa\u00e7\u00e3o sobre a renda<\/a><\/strong> das pessoas jur\u00eddicas emitidas pela Receita Federal.<\/p>\n<p>Dentre as vantagens trazidas pela edi\u00e7\u00e3o de um \u00fanico ato normativo est\u00e3o: facilidade na pesquisa e aplica\u00e7\u00e3o da legisla\u00e7\u00e3o tribut\u00e1ria; seguran\u00e7a jur\u00eddica na aplica\u00e7\u00e3o das regras do IRPJ e da CSLL; transpar\u00eancia do entendimento da Administra\u00e7\u00e3o Tribut\u00e1ria redu\u00e7\u00e3o de lit\u00edgios; al\u00e9m da melhora da rela\u00e7\u00e3o fisco-contribuinte.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Instru\u00e7\u00e3o Normativa n\u00ba 1700 inova ao tratar conjuntamente os dois principais tributos incidentes sobre a renda das pessoas jur\u00eddicas.<\/p>\n","protected":false},"author":3,"featured_media":10221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[40,37,38],"tags":[32,88,658],"class_list":["post-11146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade","category-noticias","category-tributos","tag-csll","tag-irpj","tag-legislacao-de-irpj-e-csll"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita Federal consolida legisla\u00e7\u00e3o de IRPJ e CSLL<\/title>\n<meta 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