Rio de Janeiro
Maro de 2015
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Rua 1 de Maro, 33 Centro Rio de Janeiro/RJ Cep: 20.010-000
Telefone: (21) 2216-9544 e 2216-9545 cursos@crcrj.org.br www.crc.org.br
Transferncia de responsabilidade;
Substituio tributria;
Reteno na fonte;
Automao;
Acompanhamento Fiscal Diferenciado e Especial;
Cruzamentos das Declaraes;
SPED Contbil e Fiscal;
Fiscalizao retroativa 5 anos.
(Portaria RFB 11.211/07; Portaria RFB 2.521/08)
Sem prejuzo do disposto neste captulo, a lei pode atribuir de modo expresso a
responsabilidade pelo crdito tributrio a terceira pessoa, vinculada ao fato
gerador da respectiva obrigao, excluindo a responsabilidade do contribuinte ou
atribuindo-a a este em carter supletivo do cumprimento total ou parcial da
referida obrigao.
(CTN. art. 128)
Competncia da Unio
a) Definir a lista de servios sujeitos ao ISSQN;
b) Fixar as alquotas mximas e mnimas;
c) Excluir de sua incidncia exportaes de servios para o exterior do Pas;
d) Regular a forma e as condies de como isenes, incentivos e benefcios
fiscais so concedidos e revogados.
(Constituio Federal de 1988 art.156, inc.III e 3).
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Legislao Federal
O servio considera-se prestado e o imposto devido no local do estabelecimento
do prestador ou, na falta do estabelecimento, no local do domiclio do prestador.
(art.3. da L.C. n. 116/2003)
Legislao Municipal
A pessoa jurdica que prestar servio relacionado no Anexo I para tomador
estabelecido no Municpio do Rio de Janeiro, com emisso de documento fiscal
autorizado por outro municpio, dever fornecer informaes, inclusive a seu
prprio respeito, Secretaria Municipal de Fazenda da Prefeitura do Rio de
Janeiro, nos termos e condies dispostos neste Decreto.
(art. 1. do Decreto n. 28248, de 30 de julho de 2007).
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Contribuinte ISS.
Contribuinte o prestador do servio.
(Lei Complementar n. 116 de 31/07/2003 art. 5)
Notas:
1 - O ISS um imposto indireto podendo ser cobrado dos usurios dos servios.
2 - O prestador do servio no paga efetivamente o imposto, o que ele recolhe o
efetivamente cobrado dos seus clientes.
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Base de clculo
A base de clculo do imposto o preo do servio.
(Lei Complementar n. 116 de 31/07/2003 art. 7)
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Obrigatoriedade da reteno
Lista de servios anexa Lei Complementar n. 116, de 31 de julho de 2003.
(Anexo Legislao)
Incidncia do ISS
Apenas para os servios prestados constantes na lista anexa a LC n. 116/03
Nota: A lista de servios esgota e no exemplifica os servios sujeitos a reteno.
(artigo 1)
Da no incidncia do ISS
1.
2.
3.
4.
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11
Do estabelecimento do prestador
Considera-se estabelecimento prestador o local onde o contribuinte desenvolva a
atividade de prestar servios, de modo permanente ou temporrio, e que configure
unidade econmica ou profissional, sendo irrelevantes para caracteriz-lo as
denominaes de sede, filial, agncia, posto de atendimento, sucursal, escritrio
de representao ou contato ou quaisquer outras que venham a ser utilizadas.
(artigo 4)
Responsvel pela reteno do ISS na fonte
Os Municpios e o Distrito Federal, mediante lei, podero atribuir de modo
expresso a responsabilidade pelo crdito tributrio a terceira pessoa, vinculada ao
fato gerador da respectiva obrigao, excluindo a responsabilidade do contribuinte
ou atribuindo-a a este em carter supletivo do cumprimento total ou parcial da
referida obrigao, inclusive no que se refere multa e aos acrscimos legais.
( 2 do artigo 6)
3.05, 7.02, 7.04, 7.05, 7.09, 7.10, 7.12, 7.14, 7.15, 7.16, 7.17, 7.19, 11.02, 17.05 e
17.10
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12
Excluses permitidas
No se incluem na base de clculo do ISS os valores dos materiais fornecidos
pelo prestador dos servios previstos nos itens 7.02 e 7.05 da lista de servios.
(artigo 7)
Das alquotas
A alquota mxima para o ISS ser de 5% (cinco por cento).
(artigo 8)
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III - de segurana e/ou vigilncia os servios que tenham por finalidade a garantia
da integridade fsica de pessoas ou a preservao de valores e de bens
patrimoniais, inclusive escolta de veculos de transporte de pessoas ou cargas;
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Notas:
I - Fica dispensada a reteno quando o servio de manuteno for prestado em
carter isolado.
II - Os servios de manuteno relativos a reformas no esto sujeitos reteno.
IN. 459/04, art. 1, 2, inc. II)
II-1 - Aplicar a reteno quando o servio for prestado sobre um contrato de
manuteno ou de forma sistmica.
(Soluo de Consulta n. 349/04 9 R.F)
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III - Caso a reteno a ser efetuada seja superior ao valor a ser pago, a reteno
ser efetuada at o limite deste.
( 5, art. 1 da IN.459/2004)
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IV - As pessoas jurdicas optantes pelo SIMPLES NACIONAL no esto obrigadas
a efetuar Reteno
( 6, art. 1 da IN.459/2004)
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V - As retenes de que trata o caput sero efetuadas:
V.1 - sem prejuzo da reteno do imposto de renda na fonte das pessoas
jurdicas sujeitas a alquotas especficas previstas na legislao;
V.2 - sobre qualquer forma de pagamento, inclusive os pagamentos
antecipados por conta de prestao de servios para entrega futura.
( 7, art. 1 da IN.459/2004)
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Dispensa da Reteno.
A reteno de que trata o art. 30 no ser exigida na hiptese de pagamentos
efetuados a:
(art.32)
I cooperativas, relativamente CSLL; (Redao dada pela Lei n 10.865, de
2004)
II empresas estrangeiras de transporte de valores; (Redao dada pela Lei n
10.865, de 2004) (Vide Medida Provisria n 232, 2004)
III - pessoas jurdicas optantes pelo Regime Especial Unificado de Arrecadao de
Tributos e Contribuies devidos pelas Microempresas e Empresas de Pequeno
Porte (Simples Nacional), em relao s suas receitas prprias.
(Redao dada pela IN RFB n 765, de 2 de agosto de 2007) (Vide art. 4 da IN
RFB n 765, de 2 de agosto de 2007)
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Do recolhimento
Os valores retidos na quinzena, na forma dos arts. 30, 33 e 34 desta Lei, devero
ser recolhidos ao Tesouro Nacional pelo rgo pblico que efetuar a reteno ou,
de forma centralizada, pelo estabelecimento matriz da pessoa jurdica, at o ltimo
dia til da quinzena subseqente quela quinzena em que tiver ocorrido o
pagamento pessoa jurdica fornecedora dos bens ou prestadora do servio.
(art.35 da Lei n. 10.833/2003 e Redao dada pela Lei n 11.196, de 21/11/2005)
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Informe de Rendimentos
As pessoas jurdicas que efetuarem a reteno de que trata esta Instruo
Normativa devero fornecer pessoa jurdica beneficiria do pagamento
comprovante anual da reteno, at o ltimo dia til de fevereiro do ano
subseqente, conforme modelo constante no Anexo II.
(I.N. 459/2004 - art. 12)
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24
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26
27
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28
O imposto retido na forma deste artigo poder ser objeto de pedido de restituio,
desde que a cooperativa, associao ou assemelhada comprove, relativamente a
cada ano-calendrio, a impossibilidade de sua compensao, na forma e
condies definidas em ato normativo do Ministro de Estado da Fazenda.
( 2, art. 652 do RIR/99).
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30
Tratamento do Imposto
O imposto descontado na forma desta Seo ser considerado antecipao do
devido pela beneficiria.
(art.650 d0 RIR/99)
Prazo de recolhimento
O prazo do recolhimento o dia 20 do ms subseqente ao fato gerador.
(art.5 da Lei n. 11.933/09)
Cooperativa de trabalho;
Servios de Factoring.
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31
de Renda a
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33
34
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36
Instrues Normativas
o INSS/DC 067/2002, INSS/DC 069/2002, INSS/DC 100/2003, IN SRP
n. 03/2005, SRP n. 04/2005, SRP n. 20/2007, RFB n. 971/2009,
RFB n. 980/2009, RFB n. 1.027/2010, RFB n. 1.071/2010, RFB
n 1.080/2010, RFB n 1.175/2011, RFB 1.210/2011 RFB
1.238/2012.
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Lei n. 9.711/1998.
Obrigatoriedade da reteno na contratao de servios mediante cesso de mode-obra ou empreitada.
(art.31 da Lei 8.212/91)
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39
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Empreitada - conceito
Empreitada a execuo, contratualmente estabelecida, de tarefa, de obra ou de
servio, por preo ajustado, com ou sem fornecimento de material ou uso de
equipamentos, que podem ou no ser utilizados, realizada nas dependncias da
empresa contratante, nas de terceiros ou nas da empresa contratada, tendo como
objeto um resultado pretendido.
(art.116)
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exaustiva a relao dos servios sujeitos reteno, constante dos arts. 145 e
146, conforme disposto no 2 do art. 219 do RPS.
(art.119)
A pormenorizao das tarefas compreendidas em cada um dos servios,
constantes nos incisos dos arts. 117 e 118, exemplificativa.
(Pargrafo nico)
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Da Dispensa da Reteno
Art. 120. A contratante fica dispensada de efetuar a reteno e a contratada de
registrar o destaque da reteno na nota fiscal, na fatura ou no recibo, quando:
I o valor correspondente a 11% dos servios prestados em cada nota fiscal for
igual ou inferior a R$ 10,00
(art.398 da IN RFB n.1238/2012)
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48
I - 50% (cinquenta por cento) do valor bruto da nota fiscal, da fatura ou do recibo
de prestao de servios;
II - 30% (trinta por cento) do valor bruto da nota fiscal, da fatura ou do recibo de
prestao de servios para os servios de transporte de passageiros, cujas
despesas de combustvel e de manuteno dos veculos corram por conta da
contratada;
III - 65% (sessenta e cinco por cento) quando se referir a limpeza hospitalar, e
80% (oitenta por cento) quando se referir aos demais tipos de limpeza, do valor
bruto da nota fiscal, da fatura ou do recibo de prestao de servios.
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50
51
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1 O destaque do valor retido dever ser identificado logo aps a descrio dos
servios prestados, apenas para produzir efeito como parcela dedutvel no ato da
quitao da nota fiscal, da fatura ou do recibo de prestao de servios, sem
alterao do valor bruto da nota, da fatura ou do recibo de prestao de servios.
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I - das notas fiscais, das faturas ou dos recibos de prestao de servios das
subcontratadas com o destaque da reteno;
II - dos comprovantes de arrecadao dos valores retidos das subcontratadas;
III - das GFIP, elaboradas pelas subcontratadas, onde conste no campo
"CNPJ/CEI do tomador/obra", o CNPJ da contratada ou a matrcula CEI da obra e,
no campo "Denominao social do tomador/obra", a denominao social da
empresa contratada.
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Obrigaes da contratada
A empresa contratada dever elaborar:
(art.134)
III - demonstrativo mensal por contratante e por contrato, assinado pelo seu
representante legal, contendo:
a) a denominao social e o CNPJ da contratante ou a matrcula CEI da obra de
construo civil, conforme o caso;
b) o nmero e a data de emisso da nota fiscal, fatura ou recibo de prestao de
servios;
c) o valor bruto, o valor retido e o valor liquido recebido relativo nota fiscal,
fatura ou recibo de prestao de servios;
d) a totalizao dos valores e sua consolidao por obra de construo civil ou
por estabelecimento da contratante, conforme o caso.
Pargrafo nico. Aplica-se o disposto neste artigo empresa prestadora de
servios por intermdio de consrcio, em relao sua participao no
empreendimento, ainda que o faturamento se d em nome do consrcio,
observados os procedimentos previstos neste Captulo em relao reteno e ao
seu recolhimento.
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Na contabilidade em que houver lanamento pela soma total das notas fiscais,
faturas ou recibos de prestao de servios e pela soma total da reteno, por
ms, por contratante, a empresa contratada dever manter em registros auxiliares
a discriminao desses valores, por contratante.
(Pargrafo nico)
Das Obrigaes da Contratante
A empresa contratante fica obrigada a manter em arquivo, por empresa
contratada, em ordem cronolgica, disposio da RFB, at que ocorra a
prescrio relativa aos crditos decorrentes das operaes a que se refiram, as
correspondentes notas fiscais, faturas ou recibos de prestao de servios, cpia
das GFIP.
(art.138)
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62
Caso haja, para a mesma obra, contratao de servio relacionado no art. 170
e,simultaneamente, o fornecimento de mo-de-obra para execuo de outro
servio sujeito reteno, aplicar-se- a reteno apenas a este servio, desde
que os valores estejam discriminados na nota fiscal, fatura ou recibo de prestao
de servios.
(art.144)
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Para fins do disposto no caput, a empresa contratada dever emitir nota fiscal,
fatura ou recibo de prestao de servios especfica para os servios prestados
em condies especiais pelos segurados ou discriminar o valor desses na nota
fiscal, na fatura ou no recibo de prestao de servios.
(Pargrafo nico)
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65
66
DA SOLIDARIEDADE
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Nota:
Falsificar, no todo ou em parte, documento pblico, ou alterar documento pblico
verdadeiro.
(art.297 do Cdigo Penal)