{"id":36774,"date":"2012-07-05T17:37:40","date_gmt":"2012-07-05T20:37:40","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-07312-%e6%b3%95%e5%be%8b%e9%96%a2%e4%bf%82%e6%9c%88%e4%be%8b%e4%bc%9a%e6%a1%88%e5%86%85","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2012\/07\/05\/cir-07312-%e6%b3%95%e5%be%8b%e9%96%a2%e4%bf%82%e6%9c%88%e4%be%8b%e4%bc%9a%e6%a1%88%e5%86%85\/","title":{"rendered":"CIR 073\/12: \u6cd5\u5f8b\u95a2\u4fc2\u6708\u4f8b\u4f1a\u6848\u5185"},"content":{"rendered":"
<\/p>\n

\uff23\uff29\uff32<\/span>–<\/span>0<\/span><\/strong>73<\/span><\/strong>\/<\/span><\/strong>2012<\/span><\/strong>
<\/span>\uff12\uff10\uff11\uff12<\/span>\u5e74<\/span>7<\/span>\u6708<\/span>5<\/span>\u65e5<\/span><\/strong><\/p>\n

 <\/span><\/p>\n

\u5404\u4f4d<\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/span>
<\/span>\u65e5<\/span> <\/span>\u4f2f<\/span> <\/span>\u6cd5<\/span> <\/span>\u5f8b<\/span> <\/span>\u59d4<\/span> <\/span>\u54e1<\/span> <\/span>\u4f1a<\/span>
<\/span> <\/span><\/p>\n

\u6708<\/span><\/strong> <\/span><\/strong>\u4f8b<\/span><\/strong> <\/span><\/strong>\u4f1a<\/span><\/strong><\/strong><\/p>\n

 <\/span><\/p>\n

\u62dd\u5553 <\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n

 <\/span><\/p>\n

\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f<\/span>7<\/span>\u6708<\/span><\/strong>\u306e\u6708\u4f8b\u4f1a\u3092\u4e0b\u8a18\u306e\u8981\u9818\u3067\u884c\u306a\u3044\u307e\u3059\u306e\u3067\u4f1a\u54e1\u5404\u4f4d\u596e\u3063\u3066\u3054\u53c2\u52a0\u3044\u305f\u3060\u304d\u307e\u3059\u3088\u3046\u3054\u6848\u5185\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n

 <\/span><\/p>\n

\u4f1a\u5408\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u884c\u308f\u308c\u3001\u65e5\u672c\u8a9e\u3078\u306e\u901a\u8a33\u306f\u4ed8\u304d\u307e\u305b\u3093\u304c\u3001\u7d4c\u55b6\u306b\u6709\u7528\u306a\u60c5\u5831\u4ea4\u63db\u304c\u51fa\u6765\u307e\u3059\u306e\u3067\u3001\u51fa\u6765\u308b\u3060\u3051\u62c5\u5f53\u8005\u3092\u51fa\u5e2d\u3055\u305b\u3001\u5f8c\u65e5\u793e\u5185\u5831\u544a\u3055\u305b\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span> <\/span><\/p>\n

 <\/span><\/p>\n

\u656c\u5177<\/span> <\/span><\/p>\n

– <\/span>\u8a18<\/span> –<\/span><\/p>\n

 <\/span><\/p>\n

\u65e5\u6642\uff1a<\/span>\uff12\uff10\uff11\uff12<\/span><\/strong>\u5e74\uff17\u6708\uff11\uff12\u65e5\uff08\u6728\uff09\uff11\uff16\u6642<\/span><\/span><\/strong> <\/span><\/strong>\uff5e<\/span><\/strong> <\/span><\/strong>\uff11\uff18\u6642<\/span><\/strong><\/strong><\/p>\n

\u5834\u6240<\/span>\uff1a<\/span>\u5f53\u6240\u4f1a\u8b70\u5ba4<\/span><\/p>\n

 <\/span><\/p>\n

\u8b70\u984c<\/span>:<\/span><\/p>\n

 <\/span><\/p>\n

\uff11\uff0e\u300c\u3000\u8f38\u5165\u306b\u304a\u3051\u308b<\/span><\/strong>ICMS<\/span><\/strong>\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306e\u91cd\u8981\u70b9\u300d<\/span><\/strong><\/strong><\/p>\n

 <\/span><\/p>\n

\u8b1b\u5e2b\uff1a<\/span>LÍVIA NAOMI YAMAMOTO<\/span><\/strong>\u6c0f<\/span><\/strong><\/span><\/p>\n

\uff08<\/span>Gaia, Silva, Gaede & Associados<\/span><\/span><\/strong> <\/span> <\/span><\/strong>\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u3000\u5f01\u8b77\u58eb<\/span><\/strong>\uff09<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\uff12\uff0e\u300c<\/span><\/strong>Copesul<\/span><\/strong>\u3092\u4e8b\u4f8b\u306b\u53d6\u308a\u4e0a\u3052\u3066\u3000\u2015\u3000\u30d6\u30e9\u30b8\u30eb\u56fd\u5916\u5c45\u4f4f\u8005\u304c\u4f9b\u4e0e\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u6240\u5f97\u8ab2\u7a0e\u3068\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u306e\u5354\u5b9a\u300d<\/span><\/strong><\/strong><\/p>\n

 <\/span><\/p>\n

\u8b1b\u5e2b\uff1a<\/span>RUBENS BARRIONUEVO BISELLI <\/span><\/strong>\u6c0f<\/span><\/strong><\/span><\/p>\n

\uff08<\/span> Pinheiro Neto Advogados<\/span><\/strong><\/a> <\/strong><\/span>\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u3000\u5f01\u8b77\u58eb<\/span><\/strong>\uff09<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\uff13\uff0e\u300c\u3044\u307e\u3060\u7269\u8b70\u3092\u91b8\u3059<\/span><\/strong>PIS\/COFINS<\/span><\/strong>\uff08\u793e\u4f1a\u7d71\u5408\u57fa\u91d1<\/span><\/strong>\/<\/span><\/strong>\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\uff09\u3000\u2015\u3000\u6279\u5224\u3068\u610f\u898b\uff1a\u8ca9\u58f2\u5951\u7d04\u4e0d\u5c65\u884c<\/span><\/strong> (STJ\/<\/span><\/strong>\u4e0a\u7d1a\u53f8\u6cd5\u88c1\u5224\u6240\u3001<\/span><\/strong>STF\/<\/span><\/strong>\u9023\u90a6\u6700\u9ad8\u88c1\u5224\u6240<\/span><\/strong>)<\/span><\/strong>\u3001<\/span><\/strong> <\/span><\/strong>\u901a\u95a2\u8cbb\u7528<\/span><\/strong> (SRF\/<\/span><\/strong>\u9023\u90a6\u53ce\u7a0e\u5c40<\/span><\/strong>)<\/span><\/strong>\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8<\/span><\/strong> (STJ\/<\/span><\/strong>\u4e0a\u7d1a\u53f8\u6cd5\u88c1\u5224\u6240<\/span><\/strong>)<\/span><\/strong><\/p>\n

 <\/span><\/strong><\/p>\n

\u8b1b\u5e2b\uff1a<\/span>SÉRGIO DE OLIVEIRA BENTO <\/span><\/strong>\u6c0f<\/span><\/strong><\/span><\/p>\n

\uff08<\/span>PwC<\/span><\/span><\/strong>\u793e\u3000\u5171\u55b6\u8005<\/span><\/strong>\uff09<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

 <\/span><\/p>\n

\uff14\uff0e<\/span><\/strong>\u300c\u8a13\u4ee4<\/span><\/strong>RFB<\/span><\/strong> 1.277\/2012<\/span><\/strong>\u53f7<\/span><\/strong>\u300d<\/span><\/strong><\/span><\/strong><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u306b\u5c45\u4f4f\u3059\u308b\u8005\u3068\u56fd\u5916\u5c45\u4f4f\u8005\u306e\u9593\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u56fa\u5b9a\u8cc7\u7523\u4ed6\u3001\u500b\u4eba\u3001\u4f01\u696d\u3001\u975e\u500b\u4eba\u56e3\u4f53\u306e\u8cc7\u7523\u3078\u306e\u8ab2\u7a0e\u306b\u5909\u52d5\u3092\u3082\u305f\u3089\u3059\u53d6\u5f15\u306b\u3064\u3044\u3066\u60c5\u5831\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u3092\u5b9a\u3081\u305f\u8a13\u4ee4\u3002<\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u8b1b\u5e2b<\/span>\uff1a<\/span>JEFFERSON ROGERS<\/span><\/strong>\u6c0f<\/span><\/strong><\/span><\/p>\n

\uff08<\/span>Ernst & Young Terco<\/span><\/strong><\/a><\/span>\u793e\u3000\u7a0e\u5236\u90e8\u9580\u8cac\u4efb\u8005<\/span><\/strong>\uff09<\/span><\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/p>\n

\uff15\uff0e\u300c\u516c\u5171\u30c7\u30b8\u30bf\u30eb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0<\/span><\/strong>SPED( Sistema Público de Escrituração Digital)<\/span><\/strong>\u898b\u76f4\u3057\u306b\u304a\u3051\u308b\u4e3b\u306a\u6df7\u4e71\u8981\u7d20\u300d<\/span><\/strong><\/strong><\/p>\n

 <\/span><\/p>\n

\u8b1b\u5e2b\uff1a<\/span>WELLINGTON RAMOS SILVA  <\/span><\/strong>\u6c0f<\/span><\/strong><\/strong><\/span><\/p>\n

\uff08<\/span> <\/span>KPMG<\/span><\/strong><\/a> <\/span> TAX-TTG <\/span><\/strong>\u90e8\u9580\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/span><\/strong>\uff09<\/span><\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/span><\/p>\n

 <\/span><\/p>\n

\u5404\u8b1b\u6f14\u5f8c\u306b\u53c2\u52a0\u8005\u9593\u3067\u306e\u8cea\u7591\u5fdc\u7b54\u30fb\u8a0e\u8ad6\u304c\u884c\u306a\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n

 <\/span><\/p>\n

\u53c2\u52a0\u8005\u30ea\u30b9\u30c8\u4f5c\u6210\u306e\u305f\u3081\u3001\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/span><\/p>\n

 <\/span><\/p>\n

·         <\/span><\/span><\/span>ALICE\uff08\u30a2\u30ea\u30c3\u30bb\uff09<\/span><\/span><\/strong>\u5b9b<\/span><\/strong> <\/span><\/p>\n

·         <\/span><\/span><\/span>Tel.: <\/span>\uff13\uff11\uff17\uff18\uff0d\uff16\uff12\uff13\uff13<\/span><\/strong> <\/span>\u307e\u305f\u306f<\/span> <\/span><\/p>\n

·         <\/span><\/span><\/span>E-mail: <\/span>secretaria@camaradojapao.org.br<\/span><\/strong><\/a><\/span> <\/span><\/strong><\/p>\n

 <\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/span><\/p>\n

<\/span><\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\uff23\uff29\uff32–073\/2012\uff12\uff10\uff11\uff12\u5e747\u67085\u65e5   \u5404\u4f4d \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a  \u6708 \u4f8b \u4f1a   \u62dd\u5553   \u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36774"}],"collection":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/comments?post=36774"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36774\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=36774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=36774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=36774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}