{"id":25502,"date":"2023-05-15T12:00:07","date_gmt":"2023-05-15T15:00:07","guid":{"rendered":"https:\/\/feninjer.com.br\/?p=25502"},"modified":"2023-05-15T11:32:57","modified_gmt":"2023-05-15T14:32:57","slug":"receita-federal-notifica-empresas-que-excluiram-subvencoes-no-irpj","status":"publish","type":"post","link":"https:\/\/feninjer.com.br\/?p=25502","title":{"rendered":"Receita Federal notifica empresas que exclu\u00edram subven\u00e7\u00f5es no IRPJ"},"content":{"rendered":"<h4>\u00d3rg\u00e3o notificou mais de cinco mil contribuintes que teriam exclu\u00eddo indevidamente subven\u00e7\u00f5es de ICMS do c\u00e1lculo do IRPJ<\/h4>\n<figure id=\"attachment_25503\" aria-describedby=\"caption-attachment-25503\" style=\"width: 586px\" class=\"wp-caption alignnone\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-25503\" src=\"https:\/\/feninjer.com.br\/wp-content\/uploads\/2023\/05\/PORTAL-FENINJER-1-7.png\" alt=\"\" width=\"586\" height=\"416\" srcset=\"https:\/\/feninjer.com.br\/wp-content\/uploads\/2023\/05\/PORTAL-FENINJER-1-7.png 586w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2023\/05\/PORTAL-FENINJER-1-7-360x256.png 360w\" sizes=\"(max-width: 586px) 100vw, 586px\" \/><figcaption id=\"caption-attachment-25503\" class=\"wp-caption-text\">Receita Federal notifica empresas que exclu\u00edram subven\u00e7\u00f5es no IRPJ<\/figcaption><\/figure>\n<p>Mais de cinco mil contribuintes foram notificados pela Receita Federal para que regularizem a exclus\u00e3o de benef\u00edcios do ICMS, nos termos da decis\u00e3o tomada pelo STJ no \u00faltimo m\u00eas.<\/p>\n<p>O STJ decidiu que as \u201csubven\u00e7\u00f5es negativas\u201d de ICMS (isen\u00e7\u00e3o, al\u00edquota zero e etc.) somente podem ser exclu\u00eddas do IRPJ e da CSLL se o contribuinte cumprir determinados requisitos legais.<\/p>\n<p>Com base nesse entendimento, a Receita Federal passou a notificar empresas que teriam realizado exclus\u00f5es desses benef\u00edcios de ICMS em desacordo com a legisla\u00e7\u00e3o.<br \/>\nDe acordo com o comunicado, os contribuintes podem realizar as devidas corre\u00e7\u00f5es at\u00e9 31 de julho de 2023.<\/p>\n<p><strong>Fonte: Portal Cont\u00e1beis<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d3rg\u00e3o notificou mais de cinco mil contribuintes que teriam exclu\u00eddo indevidamente subven\u00e7\u00f5es de ICMS do c\u00e1lculo do IRPJ Mais de cinco mil contribuintes foram notificados pela Receita Federal para que regularizem a exclus\u00e3o de benef\u00edcios do ICMS, nos termos da decis\u00e3o tomada pelo STJ no \u00faltimo m\u00eas. O STJ decidiu que as \u201csubven\u00e7\u00f5es negativas\u201d de [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":25503,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_links_to":"","_links_to_target":""},"categories":[6,7],"tags":[],"class_list":["post-25502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao","category-leis-normas-e-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita Federal notifica empresas que exclu\u00edram subven\u00e7\u00f5es no IRPJ - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/feninjer.com.br\/?p=25502\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita Federal notifica empresas que exclu\u00edram subven\u00e7\u00f5es no IRPJ - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina\" \/>\n<meta property=\"og:description\" content=\"\u00d3rg\u00e3o notificou mais de cinco mil contribuintes que teriam exclu\u00eddo indevidamente subven\u00e7\u00f5es de ICMS do c\u00e1lculo do IRPJ Mais de cinco mil contribuintes foram notificados pela Receita Federal para que regularizem a exclus\u00e3o de benef\u00edcios do ICMS, nos termos da decis\u00e3o tomada pelo STJ no \u00faltimo m\u00eas. 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