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{"id":569,"date":"2017-06-29T14:09:43","date_gmt":"2017-06-29T17:09:43","guid":{"rendered":"http:\/\/www.rota46.com.br\/?p=569"},"modified":"2017-06-29T14:15:51","modified_gmt":"2017-06-29T17:15:51","slug":"medida-provisoria-revoga-a-exigencia-do-adicional-de-1-sobre-a-cofins-importacao","status":"publish","type":"post","link":"http:\/\/www.rota46.com.br\/legislacao-casa-civil\/medida-provisoria-revoga-a-exigencia-do-adicional-de-1-sobre-a-cofins-importacao\/","title":{"rendered":"Medida Provis\u00f3ria revoga a exig\u00eancia do adicional de 1% sobre a COFINS \u2013 Importa\u00e7\u00e3o"},"content":{"rendered":"

 <\/p>\n

 <\/p>\n

 <\/p>\n

Medida Provis\u00f3ria revoga a exig\u00eancia do adicional de 1% sobre a COFINS \u2013 Importa\u00e7\u00e3o<\/strong><\/p>\n

Notar publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o (DOU), em 30\/03\/2016, a\u00a0Medida Provis\u00f3ria n\u00ba 774, que disp\u00f5e sobre contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta.<\/p>\n

Dentre as altera\u00e7\u00f5es trazidas pela Medida Provis\u00f3ria est\u00e1 a revoga\u00e7\u00e3o, por perda de finalidade,\u00a0da al\u00edquota adicional de 1% da COFINS \u2013 Importa\u00e7\u00e3o<\/u>, prevista no \u00a7 21 do art. 8\u00ba da Lei 10.865, de 30 de abril de 2004, na reda\u00e7\u00e3o dada pelo art. 12 da Lei n\u00ba 12.844, de 19 de julho de 2013.<\/p>\n

Este acr\u00e9scimo de um ponto percentual vinha sendo aplicado desde novembro de 2014, para v\u00e1rios itens da pauta de importa\u00e7\u00e3o, tais como m\u00e1quinas e equipamentos, vestu\u00e1rios e acess\u00f3rios, artigos do setor t\u00eaxtil, entre outros.<\/p>\n

A\u00a0Medida Provis\u00f3ria n\u00ba 774\/2017\u00a0produz efeitos\u00a0a partir de 1\u00ba\/07\/2017<\/u>, primeiro dia do quarto m\u00eas subsequente ao de sua publica\u00e7\u00e3o.<\/p>\n

Desta forma para importa\u00e7\u00f5es registradas a partir de julho do corrente ano, n\u00e3o ser\u00e1 mais aplicado o acr\u00e9scimo de 1% da COFINS-Importa\u00e7\u00e3o.<\/p>\n

Abaixo transcrito Medida Provis\u00f3ria n\u00ba 774 e Ato do Congresso Nacional n\u00ba 28 com sua prorroga\u00e7\u00e3o.<\/p>\n

 <\/p>\n

————————————————————————————————————————————————————————<\/p>\n\n\n\n
Presid\u00eancia da Rep\u00fablica
\n<\/strong>Casa Civil
\n<\/strong>Subchefia para Assuntos Jur\u00eddicos<\/strong>MEDIDA PROVIS\u00d3RIA N\u00ba 774, DE 30 DE MAR\u00c7O DE 2017.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
<\/td>\nDisp\u00f5e sobre a contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

O PRESIDENTE DA REP\u00daBLICA<\/strong>, no uso da atribui\u00e7\u00e3o que lhe confere o art. 62 da Constitui\u00e7\u00e3o, adota a seguinte Medida Provis\u00f3ria, com for\u00e7a de lei:<\/p>\n

Art. 1\u00ba<\/span>\u00a0\u00a0A\u00a0Lei n<\/a>\u00ba 12.546, de 14 de dezembro de 2011<\/a>, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/p>\n

\u201cArt. 7\u00ba-A.\u00a0 \u00a0<\/a>A al\u00edquota da contribui\u00e7\u00e3o sobre a receita bruta prevista no art. 7\u00ba<\/span>\u00a0ser\u00e1 de:<\/p>\n

I –\u00a0 2% (dois por cento), para as empresas identificadas nos incisos III, V e VI do\u00a0caput<\/strong>\u00a0do art. 7\u00ba<\/span>; e<\/p>\n

II –\u00a0 4,5% (quatro inteiros e cinco d\u00e9cimos por cento), para as empresas identificadas nos incisos IV e VII do\u00a0caput<\/strong>\u00a0do art. 7\u00ba<\/span>.\u201d (NR)<\/p>\n

\u201cArt. 8\u00ba \u00a0<\/a>Poder\u00e3o contribuir sobre o valor da receita bruta, exclu\u00eddas as vendas canceladas e os descontos incondicionais concedidos, em substitui\u00e7\u00e3o \u00e0s contribui\u00e7\u00f5es previstas nos\u00a0incisos I e III do\u00a0caput<\/strong>\u00a0do art. 22 da Lei n<\/a>\u00ba<\/span>\u00a08.212, de 1991<\/a>, as empresas jornal\u00edsticas e de radiodifus\u00e3o sonora e de sons e imagens de que trata a\u00a0Lei n<\/a>\u00ba<\/span>\u00a010.610, de 20 de dezembro de 2002<\/a>, enquadradas nas classes 1811-3, 5811-5, 5812-3, 5813-1, 5822-1, 5823-9, 6010-1, 6021-7 e 6319-4 da CNAE 2.0.\u201d (NR)<\/p>\n

\u201cArt. 8\u00ba-A.\u00a0\u00a0<\/a>A al\u00edquota da contribui\u00e7\u00e3o sobre a receita bruta prevista no art. 8\u00ba<\/span>\u00a0ser\u00e1 de 1,5% (um inteiro e cinco d\u00e9cimos por cento).\u201d (NR)<\/p>\n

Art. 2\u00ba<\/span>\u00a0\u00a0Ficam revogados:<\/p>\n

I – o\u00a0\u00a7 21 do art. 8<\/a>\u00ba<\/span>\u00a0da Lei n\u00ba<\/span>\u00a010.865, de 30 de abril de 2004<\/a>; e<\/p>\n

II – os seguintes dispositivos da\u00a0Lei n\u00ba 12.546, de 14 de dezembro de 2011<\/a>:<\/p>\n

    \n
  1. a) os\u00a0incisos I e II do caput<\/a>e os\u00a0 1\u00ba e \u00a7 2\u00ba do art. 7\u00ba;<\/a><\/li>\n
  2. b) os\u00a0 1\u00ba a \u00a7 11 do art. 8\u00ba<\/a>;<\/li>\n
  3. c) o\u00a0inciso VIII do caput<\/a>e os\u00a0 1\u00ba<\/a>,\u00a0\u00a7 4\u00ba<\/a>a\u00a0\u00a7 6\u00ba<\/a>\u00a0e\u00a0\u00a7 17 do art. 9\u00ba<\/a>; e<\/li>\n
  4. d) os\u00a0Anexos I<\/a>e<\/li>\n<\/ol>\n

    Art. 3\u00ba<\/span>\u00a0\u00a0Esta Medida Provis\u00f3ria entra em vigor na data de sua publica\u00e7\u00e3o, produzindo efeitos a partir do primeiro dia do quarto m\u00eas subsequente ao de sua publica\u00e7\u00e3o.<\/p>\n

    Bras\u00edlia,\u00a0 30 de mar\u00e7o de 2017; 196\u00ba<\/span>\u00a0da Independ\u00eancia e 129\u00ba<\/span>\u00a0da Rep\u00fablica.<\/p>\n

    MICHEL TEMER
    \nHenrique Meirelles<\/em><\/p>\n

      \n
    • Este texto n\u00e3o substitui o publicado no DOU de\u00a030.3.2017 – Edi\u00e7\u00e3o extra<\/li>\n<\/ul>\n

      ——————————————————————————————————-<\/p>\n

       <\/p>\n

      ATO DO PRESIDENTE DA MESA DO CONGRESSO NACIONAL N\u00ba 28, DE 2017<\/strong><\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u00a0O PRESIDENTE DA MESA DO CONGRESSO NACIONAL<\/strong>,\u00a0cumprindo o que disp\u00f5e o \u00a7 1\u00ba do art. 10 da Resolu\u00e7\u00e3o n\u00ba 1, de 2002-CN, faz saber que, nos termos do \u00a7 7\u00ba do art. 62 da Constitui\u00e7\u00e3o Federal, com a reda\u00e7\u00e3o dada pela Emenda Constitucional n\u00ba 32, de 2001,\u00a0Medida Provis\u00f3ria n\u00ba 774<\/strong>, de 30 de mar\u00e7o de 2017, publicada em Edi\u00e7\u00e3o Extra do Di\u00e1rio Oficial da Uni\u00e3o do mesmo dia, m\u00eas e ano, que “Disp\u00f5e sobre a contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta”, tem sua vig\u00eancia prorrogada pelo per\u00edodo de sessenta dias.<\/p>\n

      Congresso Nacional, 22 de maio de 2017<\/p>\n

      Senador EUN\u00cdCIO OLIVEIRA<\/p>\n

      Presidente da Mesa do Congresso Nacional<\/p>\n

        \n
      • Este texto n\u00e3o substitui o publicado no DOU de 23.5.2017<\/li>\n<\/ul>\n

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