{"id":5719,"date":"2022-11-01T17:36:15","date_gmt":"2022-11-01T20:36:15","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5719"},"modified":"2022-11-01T17:36:15","modified_gmt":"2022-11-01T20:36:15","slug":"receita-regulamenta-perse","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/","title":{"rendered":"Receita regulamenta aplica\u00e7\u00e3o do PERSE"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Em 01\/11\/2022, foi publicada no DOU a Instru\u00e7\u00e3o Normativa (IN) RFB n.\u00ba 2114, de 31 de outubro de 2022, que regulamenta a aplica\u00e7\u00e3o do benef\u00edcio fiscal previsto no art. 4\u00ba, da Lei n.\u00ba 14.148\/2021, que instituiu o Programa Emergencial de Retomada do Setor de Eventos (PERSE).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O benef\u00edcio fiscal consiste na redu\u00e7\u00e3o para 0% (zero por cento) da al\u00edquota de IRPJ, CSLL, PIS e COFINS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A norma da Receita Federal trouxe de exig\u00eancias que n\u00e3o estavam previstas na Lei, inclusive a necessidade de cadastro no CADASTUR. Este ponto gerava discuss\u00f5es e a judicializa\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O benef\u00edcio \u00e9 aplic\u00e1vel \u00e0s receitas e aos resultados das atividades econ\u00f4micas de que tratam os anexos I e II da Portaria ME n.\u00ba 7.163, de 21 de junho de 2021, desde que estejam relacionadas \u00e0: &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; realiza\u00e7\u00e3o ou comercializa\u00e7\u00e3o de congressos, feiras, eventos esportivos, sociais, promocionais ou culturais, feiras de neg\u00f3cios, shows, festas, festivais, simp\u00f3sios ou espet\u00e1culos em geral, casas de eventos, buffets sociais e infantis, casas noturnas e casas de espet\u00e1culos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; hotelaria em geral;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; administra\u00e7\u00e3o de salas de exibi\u00e7\u00e3o cinematogr\u00e1fica; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; presta\u00e7\u00e3o de servi\u00e7os tur\u00edsticos, conforme disciplinado pelo art. 21, da&nbsp;<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11771.htm#art21\">Lei n.\u00ba 11.771, de 17 de setembro de 2008<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Destaques da norma da Receita Federal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I \u2013 O benef\u00edcio fiscal n\u00e3o se aplica \u00e0s receitas e aos resultados oriundos de atividades econ\u00f4micas n\u00e3o relacionadas acima ou que sejam classificadas como receitas financeiras ou receitas e resultados n\u00e3o operacionais;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II \u2013 Benef\u00edcio ter\u00e1 vig\u00eancia entre os meses de mar\u00e7o de 2022 a fevereiro de 2027;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III \u2013 Benef\u00edcio fiscal n\u00e3o se aplica a PIS-Importa\u00e7\u00e3o e COFINS-Importa\u00e7\u00e3o;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV \u2013 Benef\u00edcio n\u00e3o se aplica \u00e0s pessoas jur\u00eddicas do Simples Nacional (Lei Complementar n.\u00ba 123\/2006);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V \u2013 Benef\u00edcio se aplica somente \u00e0s pessoas jur\u00eddicas de que tratam os \u00a7\u00a7 1\u00ba e 2\u00ba, da Portaria ME n.\u00ba 7.163\/2021 e, desde que:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A &#8211; apurem o IRPJ pela sistem\u00e1tica do Lucro Real, do Lucro Presumido ou do Lucro Arbitrado; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B &#8211; em 18 de mar\u00e7o de 2022:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1) estivessem exercendo as atividades econ\u00f4micas constantes do Anexo I, da&nbsp;<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=118592#2270795\">Portaria ME n.\u00ba 7.163\/2021<\/a>, para fins de aplica\u00e7\u00e3o do benef\u00edcio a receitas ou resultados decorrentes dessas atividades; ou<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2) estivessem com inscri\u00e7\u00e3o em situa\u00e7\u00e3o regular no Cadastur, para fins de aplica\u00e7\u00e3o do benef\u00edcio a receitas ou resultados decorrentes de atividades econ\u00f4micas constantes do Anexo II, da\u00a0<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=118592#2270798\">Portaria ME n.\u00ba 7.163\/2021<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A norma tamb\u00e9m traz a forma de apura\u00e7\u00e3o dos tributos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para fins de apura\u00e7\u00e3o do IRPJ e da CSLL, a pessoa jur\u00eddica que apura o imposto sobre a renda pela sistem\u00e1tica:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; do lucro real dever\u00e1 apurar o lucro da explora\u00e7\u00e3o referente \u00e0s atividades citadas acima, observadas as demais disposi\u00e7\u00f5es previstas na legisla\u00e7\u00e3o do imposto sobre a renda e proventos de qualquer natureza; ou<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; do lucro presumido ou arbitrado n\u00e3o dever\u00e1 computar, na base de c\u00e1lculo dos referidos tributos,<strong> <\/strong>as receitas decorrentes das atividades acima citadas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Para fins de apura\u00e7\u00e3o da Contribui\u00e7\u00e3o para o PIS e da COFINS, a pessoa jur\u00eddica dever\u00e1 segregar, da receita bruta, as receitas decorrentes das atividades acima citadas, sobre as quais ser\u00e1 ent\u00e3o aplicada a al\u00edquota de 0% (zero por cento).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso a pessoa jur\u00eddica:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; apure o IRPJ pela sistem\u00e1tica do lucro real, o lucro da explora\u00e7\u00e3o de que trata as atividades acima citadas dever\u00e1 ser informado somente em rela\u00e7\u00e3o aos resultados apurados no per\u00edodo de mar\u00e7o de 2022 a fevereiro de 2027;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; esteja sujeita \u00e0 apura\u00e7\u00e3o anual do IRPJ e da CSLL, o benef\u00edcio fiscal dever\u00e1 ser aplicado somente sobre as estimativas mensais do per\u00edodo de mar\u00e7o de 2022 a fevereiro de 2027; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; apure o IRPJ e a CSLL pela sistem\u00e1tica do lucro presumido ou arbitrado, n\u00e3o ser\u00e3o computadas na determina\u00e7\u00e3o da base de c\u00e1lculo os referidos tributos, somente as receitas auferidas no per\u00edodo de mar\u00e7o de 2022 a fevereiro de 2027.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>RFB n.\u00ba 2114, de 31 de outubro de 2022, regulamenta a aplica\u00e7\u00e3o do benef\u00edcio fiscal previsto no art. 4\u00ba, da Lei n.\u00ba 14.148\/2021. <\/p>\n","protected":false},"author":1,"featured_media":5721,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita regulamenta aplica\u00e7\u00e3o do PERSE - BVP Advogados<\/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:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita regulamenta aplica\u00e7\u00e3o do PERSE - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"RFB n.\u00ba 2114, de 31 de outubro de 2022, regulamenta a aplica\u00e7\u00e3o do benef\u00edcio fiscal previsto no art. 4\u00ba, da Lei n.\u00ba 14.148\/2021.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/\" \/>\n<meta property=\"og:site_name\" content=\"BVP Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-01T20:36:15+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/receita-regulamenta-perse\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/receita-regulamenta-perse\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"headline\":\"Receita regulamenta aplica\u00e7\u00e3o do PERSE\",\"datePublished\":\"2022-11-01T20:36:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/receita-regulamenta-perse\\\/\"},\"wordCount\":695,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/receita-regulamenta-perse\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"keywords\":[\"Empresas\",\"Tribut\u00e1rio\"],\"articleSection\":[\"Radar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/bvp.adv.br\\\/receita-regulamenta-perse\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/\",\"name\":\"Receita regulamenta aplica\u00e7\u00e3o do PERSE - BVP Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/receita-regulamenta-perse\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2022-11-01T20:36:15+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/receita-regulamenta-perse\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Receita regulamenta aplica\u00e7\u00e3o do PERSE\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\",\"name\":\"BVP Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/cyan-eagle-748631.hostingersite.com\"],\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Receita regulamenta aplica\u00e7\u00e3o do PERSE - BVP Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/","og_locale":"en_US","og_type":"article","og_title":"Receita regulamenta aplica\u00e7\u00e3o do PERSE - BVP Advogados","og_description":"RFB n.\u00ba 2114, de 31 de outubro de 2022, regulamenta a aplica\u00e7\u00e3o do benef\u00edcio fiscal previsto no art. 4\u00ba, da Lei n.\u00ba 14.148\/2021.","og_url":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/","og_site_name":"BVP Advogados","article_published_time":"2022-11-01T20:36:15+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bvp.adv.br\/receita-regulamenta-perse\/#article","isPartOf":{"@id":"https:\/\/bvp.adv.br\/receita-regulamenta-perse\/"},"author":{"name":"admin","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"headline":"Receita regulamenta aplica\u00e7\u00e3o do PERSE","datePublished":"2022-11-01T20:36:15+00:00","mainEntityOfPage":{"@id":"https:\/\/bvp.adv.br\/receita-regulamenta-perse\/"},"wordCount":695,"commentCount":0,"image":{"@id":"https:\/\/bvp.adv.br\/receita-regulamenta-perse\/#primaryimage"},"thumbnailUrl":"","keywords":["Empresas","Tribut\u00e1rio"],"articleSection":["Radar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bvp.adv.br\/receita-regulamenta-perse\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/","url":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/","name":"Receita regulamenta aplica\u00e7\u00e3o do PERSE - BVP Advogados","isPartOf":{"@id":"https:\/\/bvp.adv.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/#primaryimage"},"image":{"@id":"https:\/\/bvp.adv.br\/receita-regulamenta-perse\/#primaryimage"},"thumbnailUrl":"","datePublished":"2022-11-01T20:36:15+00:00","author":{"@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"breadcrumb":{"@id":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/bvp.adv.br\/en\/receita-regulamenta-perse\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/bvp.adv.br\/en\/"},{"@type":"ListItem","position":2,"name":"Receita regulamenta aplica\u00e7\u00e3o do PERSE"}]},{"@type":"WebSite","@id":"https:\/\/bvp.adv.br\/en\/#website","url":"https:\/\/bvp.adv.br\/en\/","name":"BVP Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bvp.adv.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/cyan-eagle-748631.hostingersite.com"],"url":"https:\/\/bvp.adv.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/5719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/comments?post=5719"}],"version-history":[{"count":0,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/5719\/revisions"}],"wp:attachment":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/media?parent=5719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/categories?post=5719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}