{"id":795,"date":"2021-06-28T14:02:30","date_gmt":"2021-06-28T17:02:30","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/informativo-hondatar-28-06-2021-reforma-tributaria\/"},"modified":"2026-09-29T19:24:49","modified_gmt":"2026-09-29T22:24:49","slug":"informativo-hondatar-28-06-2021-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/informativo-hondatar-28-06-2021-reforma-tributaria\/","title":{"rendered":"INFORMATIVO HONDATAR \u2013 28\/06\/2021 REFORMA TRIBUT\u00c1RIA"},"content":{"rendered":"<\/p>\n<p>O Governo Federal apresentou na \u00faltima sexta-feira, dia<br \/>\n25\/06\/2021, o seu PL &#8211; Projeto de Lei que altera a legisla\u00e7\u00e3o do IR &#8211; Imposto<br \/>\nde Renda \u2013 Pessoas F\u00edsicas e Jur\u00eddicas e da CSLL \u2013 Contribui\u00e7\u00e3o Social sobre o<br \/>\nLucro L\u00edquido,&nbsp; relativo a segunda fase<br \/>\ndo Projeto de Reforma Tribut\u00e1ria do Poder Executivo.<\/p>\n<p>O PL tramitar\u00e1 na C\u00e2mara dos Deputados inicialmente e se<br \/>\naprovado ser\u00e1 enviado ao Senado Federal para discuss\u00e3o e aprova\u00e7\u00e3o, seguindo<br \/>\nap\u00f3s para san\u00e7\u00e3o Presidencial, obedecidos os tr\u00e2mites do Regime Interno. <\/p>\n<p>De acordo com o Princ\u00edpio da Anterioridade, essas altera\u00e7\u00f5es<br \/>\nna legisla\u00e7\u00e3o do Imposto de Renda e que implicam em majora\u00e7\u00e3o da carga<br \/>\ntribut\u00e1ria, s\u00f3 poder\u00e3o ser implementadas no exerc\u00edcio financeiro seguinte ao da<br \/>\naprova\u00e7\u00e3o do Projeto de Lei. <\/p>\n<p>Elencamos abaixo, as principais inova\u00e7\u00f5es trazidas pelo<br \/>\ntexto do PL enviado pelo Governo Federal \u00e0 C\u00e2mara dos Deputados.<\/p>\n<p><strong>TRIBUTA\u00c7\u00c3O DOS LUCROS E DIVIDENDOS DISTRIBU\u00cdDOS <\/strong><\/p>\n<p><strong>Regra Geral<\/strong>:<\/p>\n<ul>\n<li>a partir de 2022, h\u00e1 incid\u00eancia de Imposto de<br \/>\nRenda na Fonte, na al\u00edquota de 20%, no momento da distribui\u00e7\u00e3o; <\/li>\n<li>No caso das pessoas jur\u00eddicas, o IRF de 20% incidente<br \/>\nsobre o recebimento de lucros e dividendos poder\u00e1 ser compensado com o IRF<br \/>\ndevido quando da distribui\u00e7\u00e3o dos pr\u00f3prios lucros e dividendos;<\/li>\n<li>Os lucros e dividendos recebidos por pessoas<br \/>\njur\u00eddicas n\u00e3o integrar\u00e3o a base de c\u00e1lculo do IRPJ e da CSLL; <\/li>\n<li>Para a pessoa f\u00edsica que receber Lucros e<br \/>\ndividendos, o IRF de 20% ser\u00e1 considerado tributa\u00e7\u00e3o exclusiva;<\/li>\n<li>N\u00e3o h\u00e1 incid\u00eancia na capitaliza\u00e7\u00e3o dos lucros,<br \/>\nmas ele ser\u00e1 devido se tiver havido restitui\u00e7\u00e3o de capital nos 5 anos<br \/>\nanteriores ou posteriores \u00e0 capitaliza\u00e7\u00e3o; <\/li>\n<li>Se a distribui\u00e7\u00e3o de lucros e dividendos ocorrer<br \/>\nmediante entrega de bens, estes ser\u00e3o avaliados a valor de mercado e tributados;\n<\/li>\n<li>A incid\u00eancia do IRF de 20% ocorre tamb\u00e9m para<br \/>\nbenefici\u00e1rios n\u00e3o residentes; <\/li>\n<li>Haver\u00e1 incid\u00eancia do IRF sobre os lucros e<br \/>\ndividendos recebidos pelos fundos de investimentos.<\/li>\n<\/ul>\n<p><strong>Exce\u00e7\u00e3o<\/strong>: <\/p>\n<ul>\n<li>Para os benefici\u00e1rios dos lucros e dividendos<br \/>\ndistribu\u00eddos localizados em pa\u00edses com tributa\u00e7\u00e3o favorecida (para\u00edsos fiscais),<br \/>\na al\u00edquota ser\u00e1 de 30%;<\/li>\n<li>Os lucros distribu\u00eddos por empresas optantes do<br \/>\nSimples Nacional (Lei Complementar n\u00ba 123, de 2006) estar\u00e3o isentos at\u00e9 o valor<br \/>\nde R$ 20.000,00 por m\u00eas;<\/li>\n<li>O limite de isen\u00e7\u00e3o \u00e9 aplicado por benefici\u00e1rio.<br \/>\nHavendo recebimento de lucros de mais de uma empresa do Simples, o benefici\u00e1rio<br \/>\ndeve recolher o IRF decorrente da diferen\u00e7a a maior do limite de isen\u00e7\u00e3o.&nbsp; <\/li>\n<\/ul>\n<p><strong>ALTERA\u00c7\u00d5ES NA APURA\u00c7\u00c3O DO<br \/>\nLUCRO REAL A PARTIR DE 2022<\/strong><\/p>\n<ul>\n<li>a modalidade de apura\u00e7\u00e3o anual do IRPJ\/CSLL, com<br \/>\nrecolhimentos por estimativas ao longo do per\u00edodo, \u00e9 extinta;<\/li>\n<li>a apura\u00e7\u00e3o do IRPJ\/CSLL passa a ser somente<br \/>\ntrimestral, podendo compensar preju\u00edzos fiscais e base de c\u00e1lculo negativa da<br \/>\nCSLL na integralidade, sem a trava dos 30%, entre os trimestres do<br \/>\nano-calend\u00e1rio;<\/li>\n<li>as bases de c\u00e1lculo do IRPJ (Lucro Real) e da<br \/>\nCSLL s\u00e3o unificadas;<\/li>\n<li>as despesas com juros sobre o capital pr\u00f3prio das<br \/>\nempresas passam a ser indedut\u00edveis;<\/li>\n<li>na devolu\u00e7\u00e3o de capital mediante a entrega de<br \/>\nbens e direitos, deve ser apurado e tributado o ganho de capital com base no<br \/>\nvalor de mercado dos referidos bens ou direitos. <\/li>\n<\/ul>\n<p><strong>REDU\u00c7\u00c3O DA AL\u00cdQUOTA DO IRPJ<\/strong><\/p>\n<ul>\n<li>no ano-calend\u00e1rio de 2022, a al\u00edquota ser\u00e1 de<br \/>\n12,5% com o adicional de 10%, perfazendo 22,5%;<\/li>\n<li>A partir do ano-calend\u00e1rio de 2023, a al\u00edquota<br \/>\nser\u00e1 de 10% com o adicional de 10%, perfazendo 20%.<\/li>\n<\/ul>\n<p><strong>Efeito na tributa\u00e7\u00e3o das<br \/>\nempresas que t\u00eam JCP e distribuem dividendos <\/strong><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"\">\n<tbody>\n<tr>\n<td>\n  &nbsp;\n  <\/td>\n<td>\n  <strong>atual &#8211; 2021<\/strong>\n  <\/td>\n<td>\n  <strong>em 2022<\/strong>\n  <\/td>\n<td>\n  <strong>a partir de 2023<\/strong>\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  Lucro L\u00edquido\n  <\/td>\n<td>\n  100,00\n  <\/td>\n<td>\n  100,00\n  <\/td>\n<td>\n  100,00\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  Adi\u00e7\u00e3o dos JCP (indedut\u00edvel) *\n  <\/td>\n<td>\n  &#8211;\n  <\/td>\n<td>\n  20,00\n  <\/td>\n<td>\n  20,00\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  Lucro tribut\u00e1vel (1 + 2)\n  <\/td>\n<td>\n  100,00\n  <\/td>\n<td>\n  120,00\n  <\/td>\n<td>\n  120,00\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  IRPJ\/CSLL\n  <\/td>\n<td>\n  34,00\n  <\/td>\n<td>\n  37,80\n  <\/td>\n<td>\n  34,80\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  Lucro distribu\u00edvel (ap\u00f3s IRPJ\/CSLL)\n  <\/td>\n<td>\n  66,00\n  <\/td>\n<td>\n  62,20\n  <\/td>\n<td>\n  65,20\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  IRF 20% na distribui\u00e7\u00e3o\n  <\/td>\n<td>\n  &#8211;\n  <\/td>\n<td>\n  12,44\n  <\/td>\n<td>\n  13,04\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  Lucro distribu\u00eddo l\u00edquido (5 &#8211; 6)\n  <\/td>\n<td>\n  66,00\n  <\/td>\n<td>\n  49,76\n  <\/td>\n<td>\n  52,76\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  <strong>Carga tribut\u00e1ria (4 + 6)<\/strong>\n  <\/td>\n<td>\n  <strong>34%<\/strong>\n  <\/td>\n<td>\n  <strong>50,24%<\/strong>\n  <\/td>\n<td>\n  <strong>48,84%<\/strong>\n  <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>*<br \/>\nJCP hipot\u00e9tico de 20% sobre o Lucro L\u00edquido<\/p>\n<p>** considerada a distribui\u00e7\u00e3o integral<br \/>\ndos lucros apurados no per\u00edodo <\/p>\n<p><strong>TRIBUTA\u00c7\u00c3O DAS PESSOAS<br \/>\nJUR\u00cdDICAS PELO LUCRO PRESUMIDO<\/strong><\/p>\n<ul>\n<li>Novas atividades s\u00e3o vedadas a optarem pelo<br \/>\nLucro Presumido: atividades imobili\u00e1rias, atividades de securitiza\u00e7\u00e3o de<br \/>\ncr\u00e9ditos; com receitas de royalties ou de administra\u00e7\u00e3o, aluguel ou compra e<br \/>\nvenda de im\u00f3veis pr\u00f3prios, superior a 50% da receita bruta; cujo objeto seja a<br \/>\nexplora\u00e7\u00e3o de direitos patrimoniais de autor ou de imagem, nome, marca ou voz; <\/li>\n<li>As empresas optantes pelo Lucro Presumido devem<br \/>\nmanter a escritura\u00e7\u00e3o cont\u00e1bil, inclusive para efeitos de tributa\u00e7\u00e3o na<br \/>\ndistribui\u00e7\u00e3o de lucros e dividendos. <\/li>\n<\/ul>\n<p>O HONDATAR advogados permanece a<br \/>\ndisposi\u00e7\u00e3o dos seus clientes para dirimir eventuais d\u00favidas acerca do Projeto<br \/>\nde Lei, atrav\u00e9s de sua equipe de consultores e advogados especializados na \u00e1rea<br \/>\ntribut\u00e1ria.<\/p>\n<p class=\"has-text-align-center\">HELCIO HONDA<\/p>\n<p class=\"has-text-align-center\">PAULO RICARDO DE SOUZA CARDOSO<\/p>\n<p class=\"has-text-align-center\">EDSON TAKASHI KONDO<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Governo Federal apresentou na \u00faltima sexta-feira, dia 25\/06\/2021, o seu PL &#8211; Projeto [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- 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