{"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":"<blockquote class=\"wp-block-quote has-text-align-center is-style-large is-layout-flow wp-block-quote-is-layout-flow\"><p><span style=\"color:#c19a70\" class=\"has-inline-color\">\"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<p class=\"has-drop-cap\">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<p>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<p>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<p>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<p>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<p>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<p>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<p>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<p>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 <a href=\"https:\/\/pingregorio.adv.br\/en\/areas-de-atuacao\/direito-tributario\/\" title=\"Tax Law\">tribut\u00e1rio <\/a>que possa ser mais ben\u00e9fico.<\/p>\n\n\n\n<p>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<p><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2018\/lei\/L13670.htm\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2018\/lei\/L13670.htm\">Lei 13.670\/2018<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>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":[],"_links":{"self":[{"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/posts\/2757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/comments?post=2757"}],"version-history":[{"count":1,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/posts\/2757\/revisions"}],"predecessor-version":[{"id":5607,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/posts\/2757\/revisions\/5607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/media\/5331"}],"wp:attachment":[{"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/media?parent=2757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/categories?post=2757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pingregorio.adv.br\/en\/wp-json\/wp\/v2\/tags?post=2757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}