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{"id":14125,"date":"2024-05-03T14:17:15","date_gmt":"2024-05-03T17:17:15","guid":{"rendered":"https:\/\/fonsecamoreti.com.br\/?p=14125"},"modified":"2024-05-03T14:17:23","modified_gmt":"2024-05-03T17:17:23","slug":"receita-federal-entende-que-fintechs-podem-apurar-o-irpj-e-a-csll-pelo-lucro-presumido","status":"publish","type":"post","link":"https:\/\/fonsecamoreti.com.br\/en\/receita-federal-entende-que-fintechs-podem-apurar-o-irpj-e-a-csll-pelo-lucro-presumido\/","title":{"rendered":"Receita Federal entende que Fintechs podem apurar o IRPJ e a CSLL pelo Lucro Presumido"},"content":{"rendered":"

De acordo com a Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 50\/2024, as Fintechs podem apurar o IRPJ e a CSLL pela sistem\u00e1tica do Lucro Presumido. A SC trata apenas das Sociedades de Cr\u00e9dito Direto (SDCs), cuja atividade comercial consiste em empr\u00e9stimos, financiamento e aquisi\u00e7\u00e3o de direitos credit\u00f3rios com a utiliza\u00e7\u00e3o de recursos financeiros de seu pr\u00f3prio capital.<\/span>\u00a0<\/span><\/p>\n

O texto destaca ainda que a disposi\u00e7\u00e3o normativa contida no artigo 14, inciso II, da Lei n\u00ba 9.718\/1998 prev\u00ea um rol taxativo, segundo entendimento da Receita Federal do Brasil, n\u00e3o se estendendo para as SDCs.<\/span>\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

De acordo com a Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 50\/2024, as Fintechs podem apurar o IRPJ e a CSLL pela sistem\u00e1tica do Lucro Presumido. A SC trata apenas das Sociedades de Cr\u00e9dito Direto (SDCs), cuja atividade comercial consiste em empr\u00e9stimos, financiamento e aquisi\u00e7\u00e3o de direitos credit\u00f3rios com a utiliza\u00e7\u00e3o de recursos financeiros de seu pr\u00f3prio […]<\/p>","protected":false},"author":2,"featured_media":14102,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[66,67,12,75],"tags":[],"class_list":["post-14125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clipping","category-direito-tributario","category-noticias","category-tributario"],"_links":{"self":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/14125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/comments?post=14125"}],"version-history":[{"count":1,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/14125\/revisions"}],"predecessor-version":[{"id":14126,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/14125\/revisions\/14126"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media\/14102"}],"wp:attachment":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media?parent=14125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/categories?post=14125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/tags?post=14125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}