{"id":4385,"date":"2022-12-15T17:47:09","date_gmt":"2022-12-15T20:47:09","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4385"},"modified":"2022-12-15T17:51:07","modified_gmt":"2022-12-15T20:51:07","slug":"perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/","title":{"rendered":"PERSE: afastamento das restri\u00e7\u00f5es trazidas pela Receita Federal do Brasil passa a ganhar for\u00e7a no Poder Judici\u00e1rio."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4385\" class=\"elementor elementor-4385\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd40957 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd40957\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e04b4a\" data-id=\"2e04b4a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a07a756 elementor-widget elementor-widget-text-editor\" data-id=\"a07a756\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Ap\u00f3s o advento da Lei n. 14.148\/2021, que instituiu o Programa Emergencial de Retomada do Setor de Eventos &#8211; PERSE, estabelecendo a redu\u00e7\u00e3o a 0% das al\u00edquotas de IRPJ, CSLL, PIS e COFINS para os contribuintes pertencentes ao setor de eventos, duas discuss\u00f5es surgiram para afastar as limita\u00e7\u00f5es trazidas pela Portaria ME n. 7.163\/2021 e pela Instru\u00e7\u00e3o Normativa n. 2.114\/2022, que regulamentaram o benef\u00edcio fiscal concedido pelo Governo Federal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4115a39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4115a39\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09921f9\" data-id=\"09921f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccb29c6 elementor-widget elementor-widget-text-editor\" data-id=\"ccb29c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">A pioneira, busca o afastamento da exig\u00eancia da necessidade de pr\u00e9vio registro junto ao CADASTUR para os contribuintes com o C\u00f3digo Nacional de Atividade Econ\u00f4mica &#8211; CNAE previsto no Anexo II, da Portaria ME n. 7.163\/2021. \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd6f49d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd6f49d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8d90b06\" data-id=\"8d90b06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6cd6df elementor-widget elementor-widget-image\" data-id=\"e6cd6df\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"390\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg\" class=\"attachment-large size-large wp-image-3362\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1-300x152.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-13efec2\" data-id=\"13efec2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afadfea elementor-widget elementor-widget-text-editor\" data-id=\"afadfea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">A nova discuss\u00e3o, por sua vez, busca afastar a necessidade de segrega\u00e7\u00e3o de receitas prevista no art. 6\u00ba, da IN n. 2.114\/2022, j\u00e1 que esta disp\u00f5e que o contribuinte poder\u00e1 reduzir a 0% somente as al\u00edquotas incidentes sobre receitas oriundas do setor de eventos, tornando a redu\u00e7\u00e3o inaplic\u00e1vel para outras receitas auferidas pelas empresas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4ba759 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4ba759\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ef2f8e\" data-id=\"2ef2f8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72c6af6 elementor-widget elementor-widget-text-editor\" data-id=\"72c6af6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Estas discuss\u00f5es, recentes, mas, que surgiram em grande volume, parecem caminhar para um desfecho favor\u00e1vel aos contribuintes que buscam reduzir a 0% as al\u00edquotas de IRPJ, CSLL, PIS e COFINS incidentes sobre todas as suas receitas. Isto, pois, o entendimento que vem se formando em todos os Tribunais Regionais Federais do pa\u00eds \u00e9 de que tanto a portaria quanto a instru\u00e7\u00e3o normativa n\u00e3o teriam o cond\u00e3o de limitar o texto legal, que em nenhum momento trouxe estas restri\u00e7\u00f5es.<\/p><p style=\"text-align: justify;\">Portanto, n\u00e3o haveria como o Minist\u00e9rio da Economia e a Receita Federal do Brasil, \u00f3rg\u00e3os que elaboraram, respectivamente, a Portaria ME n. 7.163\/2021 e a IN n. 2.114\/2022, limitarem a frui\u00e7\u00e3o do benef\u00edcio fiscal concedido pelo Governo Federal, j\u00e1 que a compet\u00eancia destes atos normativos seria somente de regulamentar a ades\u00e3o ao programa, e n\u00e3o o restringir.<\/p><p style=\"text-align: justify;\">Saiba como buscar a aplica\u00e7\u00e3o do benef\u00edcio do PERSE \u00e0 sua empresa entrando em contato com os especialistas da Aureum Advocacia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ap\u00f3s o advento da Lei n. 14.148\/2021, que instituiu o Programa Emergencial de Retomada do Setor de Eventos &#8211; PERSE, estabelecendo a redu\u00e7\u00e3o a 0% das al\u00edquotas de IRPJ, CSLL, PIS e COFINS para os contribuintes pertencentes ao setor de eventos, duas discuss\u00f5es surgiram para afastar as limita\u00e7\u00f5es trazidas pela Portaria ME n. 7.163\/2021 e pela Instru\u00e7\u00e3o Normativa n. 2.114\/2022, que regulamentaram o benef\u00edcio fiscal concedido pelo Governo Federal. A pioneira, busca o afastamento da exig\u00eancia da necessidade de pr\u00e9vio registro junto ao CADASTUR para os contribuintes com o C\u00f3digo Nacional de Atividade Econ\u00f4mica &#8211; CNAE previsto no Anexo II, da Portaria ME n. 7.163\/2021. \u00a0 A nova discuss\u00e3o, por sua vez, busca afastar a necessidade de segrega\u00e7\u00e3o&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4387,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PERSE: afastamento das restri\u00e7\u00f5es trazidas pela Receita Federal do Brasil passa a ganhar for\u00e7a no Poder Judici\u00e1rio. - Aureum Advocacia<\/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:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PERSE: afastamento das restri\u00e7\u00f5es trazidas pela Receita Federal do Brasil passa a ganhar for\u00e7a no Poder Judici\u00e1rio. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s o advento da Lei n. 14.148\/2021, que instituiu o Programa Emergencial de Retomada do Setor de Eventos &#8211; PERSE, estabelecendo a redu\u00e7\u00e3o a 0% das al\u00edquotas de IRPJ, CSLL, PIS e COFINS para os contribuintes pertencentes ao setor de eventos, duas discuss\u00f5es surgiram para afastar as limita\u00e7\u00f5es trazidas pela Portaria ME n. 7.163\/2021 e pela Instru\u00e7\u00e3o Normativa n. 2.114\/2022, que regulamentaram o benef\u00edcio fiscal concedido pelo Governo Federal. A pioneira, busca o afastamento da exig\u00eancia da necessidade de pr\u00e9vio registro junto ao CADASTUR para os contribuintes com o C\u00f3digo Nacional de Atividade Econ\u00f4mica &#8211; CNAE previsto no Anexo II, da Portaria ME n. 7.163\/2021. \u00a0 A nova discuss\u00e3o, por sua vez, busca afastar a necessidade de segrega\u00e7\u00e3o&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-15T20:47:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-15T20:51:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/12\/NEWS.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"PERSE: afastamento das restri\u00e7\u00f5es trazidas pela Receita Federal do Brasil passa a ganhar for\u00e7a no Poder Judici\u00e1rio.\",\"datePublished\":\"2022-12-15T20:47:09+00:00\",\"dateModified\":\"2022-12-15T20:51:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/\"},\"wordCount\":357,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/12\/NEWS.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/15\/perse-afastamento-das-restricoes-trazidas-pela-receita-federal-do-brasil-passa-a-ganhar-forca-no-poder-judiciario\/\",\"name\":\"PERSE: afastamento das restri\u00e7\u00f5es trazidas pela Receita Federal do Brasil passa a ganhar for\u00e7a no Poder Judici\u00e1rio. - 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