{"id":2757,"date":"2020-09-20T21:08:11","date_gmt":"2020-09-21T00:08:11","guid":{"rendered":"https:\/\/pingregorio.adv.br\/?p=2757"},"modified":"2021-12-12T18:39:55","modified_gmt":"2021-12-12T21:39:55","slug":"reoneracao-da-folha-lei-13-670-2018","status":"publish","type":"post","link":"https:\/\/pingregorio.adv.br\/en\/reoneracao-da-folha-lei-13-670-2018\/","title":{"rendered":"\"Payroll re-taxation\" \u2013 Law 13.670\/2018"},"content":{"rendered":"

\"In addition to several other measures, there was a drastic reduction in the list of companies and revenues eligible for the option for the payroll tax exemption.\"<\/span><\/p><\/blockquote>\n\n\n\n

Referida lei come\u00e7ou a vigorar a partir de 01\/09\/2018 e trouxe consigo o que \u00e9 popularmente chamado de \u201creonera\u00e7\u00e3o da folha de pagamentos\u201d: <\/p>\n\n\n\n

A exclus\u00e3o da op\u00e7\u00e3o de apura\u00e7\u00e3o e recolhimento da contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta para a obrigatoriedade de recolhimento sobre a folha salarial. <\/p>\n\n\n\n

A aludida medida foi adotada para tentar compensar a queda na arrecada\u00e7\u00e3o do governo com a consequente redu\u00e7\u00e3o do pre\u00e7o do \u00f3leo diesel pela greve dos caminhoneiros deste ano.<\/p>\n\n\n\n

However, like some judges and associations, we do not agree with the abrupt change in legislation and we understand that this attitude violates the taxpayer 's legal security.<\/p>\n\n\n\n

Nesta situa\u00e7\u00e3o que ent\u00e3o diversos contribuintes est\u00e3o ingressando com a medida judicial cab\u00edvel e est\u00e3o conseguindo permanecer no regime de tributa\u00e7\u00e3o pela receita bruta at\u00e9 o fim do ano. <\/p>\n\n\n\n

J\u00e1 h\u00e1, inclusive, decis\u00f5es de ju\u00edzes federais concedendo liminares em favor dos contribuintes para mant\u00ea-los no regime da CPRB at\u00e9 31\/12\/18, alegando: <\/p>\n\n\n\n

A irretratabilidade da op\u00e7\u00e3o \u00e9 para o ano de 2018 e que o Estado n\u00e3o pode modificar ou revogar o prazo de vig\u00eancia por conveni\u00eancia pr\u00f3pria, pois fere o princ\u00edpio da seguran\u00e7a jur\u00eddica.<\/p>\n\n\n\n

Al\u00e9m de alguns parceiros nossos, diversas associa\u00e7\u00f5es como a FIESP, CIESP e ABIMO tamb\u00e9m entraram com processo judicial.<\/p>\n\n\n\n

Objetivando a concess\u00e3o de liminar para que os contribuintes interessados permanecessem na CPRB at\u00e9 o fim do ano-calend\u00e1rio de 2018, afastando assim os efeitos da exclus\u00e3o dos setores industriais do regime tribut\u00e1rio <\/a>que possa ser mais ben\u00e9fico.<\/p>\n\n\n\n

It should be noted that the preliminary measures that keep the taxpayer in the option chosen at the beginning of 2018 are subject to a new interpretation, considering that there are still resources in the processes for higher courts.<\/p>\n\n\n\n

Lei 13.670\/2018<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"

With the publication of Law 13.670 \/ 2018 on 05\/30\/2018, in addition to several other measures, there was a drastic reduction in the list of companies and prescriptions eligible for the option for payroll tax relief, where the drug industry, for example, is one of them.<\/p>","protected":false},"author":3,"featured_media":5331,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,8,7],"tags":[18,20],"class_list":["post-2757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-industria","category-trabalhista","category-tributario","tag-desoneracao","tag-folha-salarial"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t