worth-the-read domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/html/blog/wp-includes/functions.php on line 6260tailor domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/html/blog/wp-includes/functions.php on line 6260Foi publicada na semana passada pela Receita Federal uma instru\u00e7\u00e3o normativa que consolida a legisla\u00e7\u00e3o de IRPJ e CSLL.<\/p>\n
A IN n\u00ba 1.700<\/a>, que disp\u00f5e sobre a determina\u00e7\u00e3o e o pagamento do Imposto sobre a Renda e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL<\/a><\/strong>) das pessoas jur\u00eddicas, inova ao tratar conjuntamente os dois tributos.<\/p>\n De acordo com a Receita, \u201ca similaridade da legisla\u00e7\u00e3o tribut\u00e1ria aplic\u00e1vel a esses dois tributos propicia que eles sejam disciplinados simultaneamente, entretanto, com destaque para eventuais diferen\u00e7as de base de c\u00e1lculo e al\u00edquotas\u201d.<\/p>\n A IN RFB n\u00ba 1.700 \u00e9 fruto da consolida\u00e7\u00e3o de nove Instru\u00e7\u00f5es Normativas. Esta nova IN reproduz os dispositivos da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.515, de 24 de novembro de 2014, e incorpora os dispositivos relacionadas \u00e0 CSLL, devidamente atualizadas, que estavam na Instru\u00e7\u00e3o Normativa SRF n\u00ba 390, de 30 de janeiro de 2004.<\/p>\nLegisla\u00e7\u00e3o de IRPJ e CSLL<\/strong><\/h2>\n