{"id":39986,"date":"2014-10-20T14:32:23","date_gmt":"2014-10-20T16:32:23","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-1292014-%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e6%9c%88%e4%be%8b%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2014\/10\/20\/cir-1292014-%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e6%9c%88%e4%be%8b%e4%bc%9a\/","title":{"rendered":"CIR-129\/2014 \u6cd5\u5f8b\u59d4\u54e1\u4f1a\u6708\u4f8b\u4f1a"},"content":{"rendered":"

\uff23\uff29\uff32\u2010129\uff0f2014<\/p>\n

2014\u5e7410\u670820\u65e5<\/p>\n

\u5404\u4f4d<\/p>\n

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

\u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u3000\u59d4\u54e1\u9577<\/p>\n

\u6751\u4e0a\u3000\u5ee3\u9ad8<\/p>\n

 <\/p>\n

 <\/p>\n

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

 <\/p>\n

\u62dd\u5553\u3000<\/p>\n

 <\/p>\n

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

 <\/p>\n

\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f10<\/strong>\u6708<\/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<\/p>\n

 <\/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<\/p>\n

 <\/p>\n

\u306a\u304a\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08<\/strong>http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-231014<\/a>\u3000\uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/strong><\/p>\n

 <\/p>\n

\u304a\u7533\u8fbc\u306f\u81ea\u52d5\u7533\u8fbc\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u5354\u529b\u306e\u7a0b\u304a\u9858\u3044\u7533\u4e0a\u3052\u307e\u3059\u3002\u7533\u8fbc\u8005\u306b\u306f\u5f8c\u307b\u3069\u81ea\u52d5\u78ba\u8a8d\u30e1\u30fc\u30eb\u304c\u5c4a\u304d\u307e\u3059\u3002<\/strong><\/p>\n

\u656c\u5177<\/p>\n

 <\/p>\n

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

 <\/p>\n

\u65e5\u6642\uff1a \uff12\uff10\uff11\uff14<\/strong>\u5e74<\/strong>\uff11\uff10\u6708\uff12\uff13\u65e5\uff08\u6728\uff09\uff11\uff16\u6642<\/strong> \uff5e<\/strong> \uff11\uff18\u6642<\/strong><\/p>\n

 <\/p>\n

\u5834\u6240\uff1a \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u5927\u4f1a\u8b70\u5ba4\u3000\uff08Av. Paulista, 475, 13\u968e\uff09<\/p>\n

 <\/p>\n

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

 <\/p>\n

    \n
  1. \u3000\u66ab\u5b9a\u6cd5\uff16\uff15\uff11\u53f7\u3068\u7d14\u76ca\u306b\u5bfe\u3059\u308b\u793e\u4f1a\u7d0d\u4ed8\u91d1\uff08<\/u><\/strong>CSLL – Contribuição Social sobre o Lucro Líquido<\/u><\/strong>\uff09\u306e\u6240\u5f97\u7a0e\u7a0e\u5f15\u304d\u524d\u640d\u76ca\u306b\u5bfe\u3059\u308b\u8abf\u6574\u306b\u3064\u3044\u3066<\/u><\/strong>“A MP 651 e o uso de prejuízo fiscais para reduzir dívidas tributárias federais”<\/u><\/strong><\/li>\n<\/ol>\n

    A Medida Provisória 651\/14 trouxe a possibilidade da quitação antecipada de débitos incluídos em parcelamentos com créditos decorrentes de prejuízo fiscal e\/ou da base de cálculo negativa da CSLL. Considerando as diversas dúvidas dos contribuintes sobre o tema, serão abordados de maneira detalhada os requisitos para adesão ao benefício e os riscos envolvidos nessa opção.<\/p>\n

    \u8b1b\u5e2b:<\/p>\n

    CAMILA ABRUNHOSA TAPIAS CHUSTER<\/strong>
    . Advogada da Área Tributária de TozziniFreire Advogados<\/strong>    <\/p>\n

            <\/p>\n

     <\/p>\n

      \n
    1. \u52b4\u50cd\u4fdd\u967a\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3068\u52b4\u707d\u306e\u4f01\u696d\u8ca0\u62c5\u306b\u3064\u3044\u3066<\/u><\/strong>“Atualidades sobre o Fator Acidentário de Prevenção (FAP) e a contribuição ao RAT\/SAT”<\/u><\/strong> <\/li>\n<\/ol>\n

      O objetivo da apresentação é tratar da decisão proferida pelo Superior Tribunal de Justiça (STJ) acerca do aumento da alíquota do RAT\/SAT a partir de 2009 e como as empresas podem se beneficiar dessa decisão, bem como das alterações do Fator Acidentária de Prevenção (FAP) promovidas pela Portaria interministerial 438 que passam a valer a partir de Janeiro\/2015.<\/p>\n

      \u8b1b\u5e2b:<\/p>\n

      CRISTIANE I. MATSUMOTO <\/strong>e WILLIAM ROBERTO CRESTANI <\/strong><\/p>\n

      . Associada-Sênior da Área Previdenciária e Associado-Sênior das Áreas Tributária e Previdenciária de Pinheiro Neto Advogados <\/strong>.<\/p>\n

       <\/p>\n

        \n
      1. \u7a0e\u52d9\u8af8\u5831\u544a\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u30b7\u30b9\u30c6\u30e0<\/u><\/strong>ECF<\/u><\/strong>\u306b\u3064\u3044\u3066<\/u><\/strong>“Escrituração Contábil Fiscal – ECF”<\/u><\/strong>\u3000<\/li>\n<\/ol>\n

        Apresentação sobre a Escrituração Contábil Fiscal (ECF) que veio substituir a Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ) e o Livro de Apuração do Lucro Real (LALUR) destacando sua obrigatoriedade, prazo de entrega, cruzamentos de informações internas e com outras obrigações acessórias, novidades e também sobre as penalidades por atraso e entrega com informações omitidas, inexatas ou incorretas.<\/p>\n

        \u8b1b\u5e2b:<\/p>\n

        J ERIVALDO ALENCAR<\/strong><\/p>\n

        . Gerente-Sênior-Executivo de Impostos de EY<\/strong><\/p>\n

         <\/p>\n

         <\/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<\/p>\n

         <\/p>\n

        \u53c2\u52a0\u8005\u30ea\u30b9\u30c8\u4f5c\u6210\u306e\u305f\u3081\u3001\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08<\/strong>http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-231014<\/a>\u3000 \uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/strong><\/p>\n

         <\/p>\n

        \u304a\u7533\u8fbc\u306f\u81ea\u52d5\u7533\u8fbc\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u5354\u529b\u306e\u7a0b\u304a\u9858\u3044\u7533\u4e0a\u3052\u307e\u3059\u3002<\/strong><\/p>\n

         <\/p>\n

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

         <\/p>\n

         <\/p>\n

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

        \uff23\uff29\uff32\u2010129\uff0f2014 2014\u5e7410\u670820\u65e5 \u5404\u4f4d \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240 \u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u3000\u59d4\u54e1\u9577 \u6751\u4e0a\u3000\u5ee3\u9ad8     \u6708 \u4f8b \u4f1a   \u62dd\u5553\u3000   \u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e …<\/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\/39986"}],"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=39986"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/39986\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=39986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=39986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=39986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}