{"id":36796,"date":"2012-07-12T13:45:20","date_gmt":"2012-07-12T16:45:20","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ae%e6%9c%88%e4%be%8b%e4%bc%9a%e3%81%ab46%e4%ba%ba%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2012\/07\/12\/%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ae%e6%9c%88%e4%be%8b%e4%bc%9a%e3%81%ab46%e4%ba%ba%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac\/","title":{"rendered":"\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u6708\u4f8b\u4f1a\u306b46\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac"},"content":{"rendered":"

7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u6708\u4f8b\u4f1a\u304c2012\u5e747\u670812\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e\u306746\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u53f8\u4f1a\u306f\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\u304c\u52d9\u3081\u305f\u3002<\/p>\n

\u521d\u3081\u306bGaia, Silva, Gaede & Associados \u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u30ea\u30f4\u30a3\u30a2\u30fb\u30ca\u30aa\u30df\u30fb\u30e4\u30de\u30e2\u30c8\u30fb\u30c1\u30e7\u30a4\u5f01\u8b77\u58eb\u306f\u3001\u300c\u3000\u8f38\u5165\u306b\u304a\u3051\u308bICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306e\u91cd\u8981\u70b9\u300d\u306b\u3064\u3044\u3066\u3001\u30ea\u30b9\u30af\u4e26\u3073\u306b\u554f\u984c\u70b9\u3068\u3057\u3066\u5dde\u7a0e\u306e\u305f\u3081\u306b\u305d\u306e\u8ab2\u7a0e\u7387\u304c\u8abf\u6574\u3067\u304d\u308bICMS\u7a0e\u306e\u7a0e\u7387\u3092\u5404\u5dde\u653f\u5e9c\u304c\u5f15\u304d\u4e0b\u3052\u3001\u5dde\u5185\u6e2f\u6e7e\u306e\u8377\u52d5\u304d\u3092\u6d3b\u6027\u5316\u3059\u308b\u300c\u6e2f\u6e7e\u6226\u4e89\u300d\u3068\u547c\u3070\u308c\u308b\u8f38\u5165\u88fd\u54c1\u306b\u95a2\u3059\u308b\u8a98\u81f4\u5408\u6226\u304c\u307e\u3059\u307e\u3059\u6fc0\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8aac\u660e\u3057\u305f\u3002<\/p>\n

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PwC\u793e\u306e\u30bb\u30eb\u30b8\u30aa\u30fb\u30c7\u30fb\u30aa\u30ea\u30f4\u30a7\u30a4\u30e9\u30fb\u30d9\u30f3\u30c8\u5171\u55b6\u8005\u306f\u3001\u300c\u3044\u307e\u3060\u7269\u8b70\u3092\u91b8\u3059PIS\/COFINS\uff08\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\/\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\uff09\u3000-\u3000\u6279\u5224\u3068\u610f\u898b\uff1a\u8ca9\u58f2\u5951\u7d04\u4e0d\u5c65\u884c (STJ\/\u4e0a\u7d1a\u53f8\u6cd5\u88c1\u5224\u6240\u3001STF\/\u9023\u90a6\u6700\u9ad8\u88c1\u5224\u6240)\u3001 \u901a\u95a2\u8cbb\u7528 (SRF\/\u9023\u90a6\u53ce\u7a0e\u5c40)\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8 (STJ\/\u4e0a\u7d1a\u53f8\u6cd5\u88c1\u5224\u6240)\u300d\u306b\u3064\u3044\u3066\u8aac\u660e\u3001Ernst & Young Terco\u793e\u306e\u30b8\u30a7\u30d5\u30a7\u30eb\u30bd\u30f3\u30fb\u30ed\u30fc\u30b8\u30a7\u30b9\u7a0e\u5236\u90e8\u9580\u8cac\u4efb\u8005\u306f\u300c\u8a13\u4ee4RFB 1.277\/2012\u53f7\u300d\u306b\u3064\u3044\u3066\u3001\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\u3001\u306b\u5909\u52d5\u3092\u3082\u305f\u3089\u3059\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u60c5\u5831\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u3092\u5b9a\u3081\u305f\u8a13\u4ee4\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n

\u6700\u5f8c\u306b KPMG\u793e\u306e\u30a6\u30a8\u30ea\u30f3\u30c8\u30f3\u30fb\u30e9\u30e2\u30b9\u30fb\u30b7\u30eb\u30f4\u30a1TAX-TTG \u90e8\u9580\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u300c\u516c\u5171\u30c7\u30b8\u30bf\u30eb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0SPED( Sistema Público de Escrituração Digital)\u898b\u76f4\u3057\u306b\u304a\u3051\u308b\u4e3b\u306a\u6df7\u4e71\u8981\u7d20\u300d\u306b\u3064\u3044\u3066\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u4f1a\u8a08\u3084\u7a0e\u52d9\u95a2\u9023\u7533\u544a\u306f\u5370\u5237\u7269\u304c\u4e0d\u8981\u306a\u305f\u3081\u306b\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u4fdd\u7ba1\u66f8\u985e\u30b9\u30da\u30fc\u30b9\u306e\u524a\u6e1b\u3084\u7533\u8acb\u306e\u4e00\u5143\u5316\u306b\u3088\u308b\u8aa4\u7533\u8acb\u306e\u4f4e\u6e1b\u306a\u3069\u304c\u53ef\u80fd\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u53cd\u9762\u3001\u7533\u8acb\u3067\u306f\u4e0d\u4e00\u81f4\u70b9\u304c\u3042\u308c\u3070\u5fb9\u5e95\u7684\u306b\u518d\u30c1\u30a7\u30c3\u30af\u5f8c\u306b\u518d\u7533\u8acb\u3059\u308b\u305f\u3081\u306b\u3001\u975e\u5e38\u306b\u7169\u96d1\u3067\u6642\u9593\u306b\u62d8\u675f\u3055\u308c\u308b\u305f\u3081\u306b\u3001\u7dbf\u5bc6\u306a\u7533\u8acb\u9805\u76ee\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4f5c\u6210\u306a\u3069\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n

\"\"<\/p>\n

\u5de6\u304b\u3089<\/span>Gaia, Silva, Gaede & Associados \u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u30ea\u30f4\u30a3\u30a2\u30fb\u30ca\u30aa\u30df\u30fb\u30e4\u30de\u30e2\u30c8\u30fb\u30c1\u30e7\u30a4\u5f01\u8b77\u58eb\/<\/span>PwC\u793e\u306e\u30bb\u30eb\u30b8\u30aa\u30fb\u30c7\u30fb\u30aa\u30ea\u30f4\u30a7\u30a4\u30e9\u30fb\u30d9\u30f3\u30c8\u5171\u55b6\u8005\/<\/span>Pinheiro Neto Advogados \u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u30eb\u30fc\u30d9\u30f3\u30b9\u30fb\u30d0\u30ea\u30aa\u30cc\u30a8\u30f4\u30a9\u30fb\u30d3\u30bc\u30ea\u5f01\u8b77\u58eb\/<\/span>Ernst & Young Terco\u793e\u306e\u30b8\u30a7\u30d5\u30a7\u30eb\u30bd\u30f3\u30fb\u30ed\u30fc\u30b8\u30a7\u30b9\u7a0e\u5236\u90e8\u9580\u8cac\u4efb\u8005\/<\/span>KPMG\u793e\u306e\u30a6\u30a8\u30ea\u30f3\u30c8\u30f3\u30fb\u30e9\u30e2\u30b9\u30fb\u30b7\u30eb\u30f4\u30a1TAX-TTG \u90e8\u9580\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\/<\/span>\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577<\/span><\/p>\n

\"\"<\/p>\n

46\u4eba\u304c\u53c2\u52a0\u3057\u305f7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u69d8\u5b50<\/span><\/p>\n

\"\"<\/p>\n

\u71b1\u5fc3\u306b\u8b1b\u6f14\u306b\u805e\u304d\u5165\u308b\u53c2\u52a0\u8005<\/span><\/p>\n

 <\/p>\n

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

7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u6708\u4f8b\u4f1a\u304c2012\u5e747\u670812\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e\u306746\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u53f8\u4f1a\u306f\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\u304c\u52d9\u3081\u305f\u3002 \u521d\u3081\u306bGaia, Silva, Gaede & Associados \u5f01\u8b77\u58eb\u4e8b\u52d9 …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36796"}],"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=36796"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36796\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=36796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=36796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=36796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}