A Lei 12.844\/2013 publicada em Edi\u00e7\u00e3o Extra do Di\u00e1rio Oficial de 19-7 e resultante do projeto de convers\u00e3o da Medida Provis\u00f3ria 610, entre outras disposi\u00e7\u00f5es, volta a reduzir para 4% a al\u00edquota do Regime Especial de Tributa\u00e7\u00e3o (RET) das incorpora\u00e7\u00f5es imobili\u00e1rias submetidas ao patrim\u00f4nio de afeta\u00e7\u00e3o, previsto na Lei 10.931\/2004. Esta redu\u00e7\u00e3o constava da Medida Provis\u00f3ria 601\/2012 que perdeu sua efic\u00e1cia.<\/p>\n
A al\u00edquota anterior do RET estava fixada em 6%.<\/p>\n
A Lei tamb\u00e9m ad\u00e9qua a n\u00e3o aplica\u00e7\u00e3o do limite global de isen\u00e7\u00e3o do IR na fonte (R$20.000,00) \u00e0s remessas efetuadas por operadoras e ag\u00eancias de viagem para cobertura de gastos no exterior, conforme previsto no artigo 60 da Lei 12.249\/2010, alterado anteriormente pelo artigo 19 da Lei 12.810\/2013.<\/p>\n
Foram adotadas, pela referida lei, as seguintes disposi\u00e7\u00f5es contidas na Medida Provis\u00f3ria 612\/2013:
\n\u2013 defini\u00e7\u00e3o dos limites de dedu\u00e7\u00e3o do Imposto de Renda das doa\u00e7\u00f5es relativas ao Programa Nacional de Apoio \u00e0 Aten\u00e7\u00e3o Oncol\u00f3gica (Pronon) e ao Programa Nacional de Apoio \u00e0 Aten\u00e7\u00e3o da Sa\u00fade da Pessoa com Defici\u00eancia (Pronas\/PCD); e
\n\u2013 redu\u00e7\u00e3o a zero das al\u00edquotas do PIS\/Pasep e da Cofins incidentes sobre as indeniza\u00e7\u00f5es dos investimentos vinculados a bens revers\u00edveis ainda n\u00e3o amortizados ou n\u00e3o depreciados dos segmentos de gera\u00e7\u00e3o, transmiss\u00e3o e distribui\u00e7\u00e3o de energia el\u00e9trica das concess\u00f5es outorgadas anteriormente \u00e0 Lei 8.987\/95.<\/p>\n","protected":false},"excerpt":{"rendered":"
A Lei 12.844\/2013 publicada em Edi\u00e7\u00e3o Extra do Di\u00e1rio Oficial de 19-7 e resultante do projeto de convers\u00e3o da Medida […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1803","post","type-post","status-publish","format-standard","hentry","category-nao-categorizado"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/1803","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=1803"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/1803\/revisions"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=1803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=1803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=1803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}