{"id":1980,"date":"2019-08-02T16:22:36","date_gmt":"2019-08-02T19:22:36","guid":{"rendered":"http:\/\/desenvolvimento.vivaomundodigital.com.br\/trajano\/02-08-2019-receita-federal-recua-e-amplia-prazo-para-imposto-zero-de-exportacoes\/"},"modified":"2019-09-04T08:06:58","modified_gmt":"2019-09-04T11:06:58","slug":"02-08-2019-receita-federal-recua-e-amplia-prazo-para-imposto-zero-de-exportacoes","status":"publish","type":"post","link":"https:\/\/tnp.adv.br\/it\/02-08-2019-receita-federal-recua-e-amplia-prazo-para-imposto-zero-de-exportacoes\/","title":{"rendered":"02\/08\/2019 \u2013 Receita Federal recua e amplia prazo para imposto zero de exporta\u00e7\u00f5es"},"content":{"rendered":"\n<p>Ap\u00f3s uma decis\u00e3o que gerou muita controv\u00e9rsia no final de 2018, a Receita Federal retificou sua posi\u00e7\u00e3o a respeito da al\u00edquota zero do IOF sobre receitas de exporta\u00e7\u00e3o. Por meio da Solu\u00e7\u00e3o de Consulta n\u00ba 231\/2019 fica definido que a al\u00edquota zero do IOF ser\u00e1 aplicada se o ingresso no pa\u00eds das receitas de exporta\u00e7\u00f5es for feito dentro do prazo de 750 dias, contados da data da contrata\u00e7\u00e3o. No entendimento anterior o \u201cciclo da exporta\u00e7\u00e3o\u201d se encerrava com o recebimento dos recursos em conta mantida pelo exportador no pa\u00eds estrangeiro.<\/p>\n\n\n\n<p>Este entendimento do final do ano passado era considerado controverso, justamente por usar como base de c\u00e1lculo o \u201cciclo da exporta\u00e7\u00e3o\u201d, ou seja, a \u201cnacionaliza\u00e7\u00e3o\u201d dos recursos, usualmente feita em data posterior ao dep\u00f3sito original feito no exterior, e que, assim, estaria sujeita ao pagamento do IOF na al\u00edquota geral de 0,38%.<\/p>\n\n\n\n<p>O novo entendimento, que conta o prazo do ingresso das receitas de exporta\u00e7\u00f5es, segue a linha das normas do Conselho Monet\u00e1rio Nacional e do Banco Central do Brasil, que estabelece que o contrato de c\u00e2mbio de exporta\u00e7\u00e3o deve observar o prazo m\u00e1ximo de 750 dias entre a contrata\u00e7\u00e3o e a liquida\u00e7\u00e3o.<\/p>\n\n\n\n<p><strong>Francisco Fernando Bittencourt de Camargo<\/strong><\/p>\n\n\n\n<p><strong>Advogado \u2013 Trajano Neto e Paciornik Advogados<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ap\u00f3s uma decis\u00e3o que gerou muita controv\u00e9rsia no final de 2018, a Receita Federal retificou sua posi\u00e7\u00e3o a respeito da al\u00edquota zero do IOF sobre receitas de exporta\u00e7\u00e3o. Por meio da Solu\u00e7\u00e3o de Consulta n\u00ba 231\/2019 fica definido que a al\u00edquota zero do IOF ser\u00e1 aplicada se o ingresso no pa\u00eds das receitas de exporta\u00e7\u00f5es [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_joinchat":[],"footnotes":""},"categories":[26],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>02\/08\/2019 \u2013 Receita Federal recua e amplia prazo para imposto zero de exporta\u00e7\u00f5es - Trajano Neto &amp; Paciornik Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tnp.adv.br\/it\/02-08-2019-receita-federal-recua-e-amplia-prazo-para-imposto-zero-de-exportacoes\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"02\/08\/2019 \u2013 Receita Federal recua e amplia prazo para imposto zero de exporta\u00e7\u00f5es - Trajano Neto &amp; Paciornik Advogados\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s uma decis\u00e3o que gerou muita controv\u00e9rsia no final de 2018, a Receita Federal retificou sua posi\u00e7\u00e3o a respeito da al\u00edquota zero do IOF sobre receitas de exporta\u00e7\u00e3o. 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