{"id":436,"date":"2014-08-15T08:25:57","date_gmt":"2014-08-15T11:25:57","guid":{"rendered":"http:\/\/blog.razaocontab.com\/?p=436"},"modified":"2014-08-15T08:25:57","modified_gmt":"2014-08-15T11:25:57","slug":"importacao-equipamentos-usados-pis-cofins","status":"publish","type":"post","link":"https:\/\/razaocontab.com\/?p=436","title":{"rendered":"Importa\u00e7\u00e3o de Equipamentos Usados &#8211; Cr\u00e9ditos de PIS e Cofins"},"content":{"rendered":"<h2 style=\"text-align: center;\"><strong>Solu\u00e7\u00e3o de Diverg\u00eancia 9\/2014<\/strong><\/h2>\n<p style=\"text-align: center;\"><strong> \u00d3rg\u00e3o: Coordena\u00e7\u00e3o-Geral do Sistema de Tributa\u00e7\u00e3o &#8211; COSIT<\/strong><br \/>\n<strong> Assunto: Contribui\u00e7\u00e3o para o PIS\/Pasep<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Ementa: CR\u00c9DITOS DA N\u00c3O CUMULATIVIDADE. IMPORTA\u00c7\u00c3O DE BENS USADOS. VEDA\u00c7\u00c3O DE APURA\u00c7\u00c3O.<\/em><\/p>\n<p style=\"text-align: justify;\">\u00c9 vedada a apura\u00e7\u00e3o de cr\u00e9dito da Contribui\u00e7\u00e3o para o PIS\/Pasep em rela\u00e7\u00e3o \u00e0 importa\u00e7\u00e3o de equipamentos (bens em geral) usados incorporados ao ativo imobilizado da pessoa jur\u00eddica.<\/p>\n<p>DISPOSITIVOS LEGAIS: Lei 10.865\/04, art. 15; IN SRF 457\/04, art. 1\u00ba; Lei 9.430\/96, art. 48.<\/p>\n<p style=\"text-align: center;\"><strong>Assunto: CONTRIBUI\u00c7\u00c3O PARA O FINANCIAMENTO DA SEGURIDADE SOCIAL<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Ementa: CR\u00c9DITOS DA N\u00c3O CUMULATIVIDADE. IMPORTA\u00c7\u00c3O DE BENS USADOS. VEDA\u00c7\u00c3O DE APURA\u00c7\u00c3O.<\/em><\/p>\n<p style=\"text-align: justify;\">\u00c9 vedada a apura\u00e7\u00e3o de cr\u00e9dito da Cofins em rela\u00e7\u00e3o \u00e0 importa\u00e7\u00e3o de equipamentos (bens em geral) usados incorporados ao ativo imobilizado da pessoa jur\u00eddica.<\/p>\n<p>DISPOSITIVOS LEGAIS: Lei 10.865\/04, art. 15; IN SRF 457\/04, art. 1\u00ba; Lei 9.430\/96, art. 48.<\/p>\n<p style=\"text-align: center;\">FERNANDO MOMBELLI<br \/>\nCoordenador-Geral<br \/>\n(Data da Decis\u00e3o: 18.07.2014 06.08.2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Diverg\u00eancia 9\/2014&#8230;<\/p>\n","protected":false},"author":9,"featured_media":499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[58,59],"tags":[],"class_list":["post-436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-piscofins","category-solucoes-de-divergencia-rfb"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts\/436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=436"}],"version-history":[{"count":0,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts\/436\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/"}],"wp:attachment":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}