{"id":135119,"date":"2022-05-20T10:09:42","date_gmt":"2022-05-20T13:09:42","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-resp-no-1-877-568-imposto-de-renda-base-de-calculo-regime-de-lucro-presumido\/"},"modified":"2022-06-23T10:10:37","modified_gmt":"2022-06-23T13:10:37","slug":"stj-resp-no-1-877-568-imposto-de-renda-base-de-calculo-regime-de-lucro-presumido","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-resp-no-1-877-568-imposto-de-renda-base-de-calculo-regime-de-lucro-presumido\/","title":{"rendered":"STJ \u2013 RESP N\u00ba 1.877.568 \u2013 IMPOSTO DE RENDA &#8211; BASE DE C\u00c1LCULO &#8211; REGIME DE LUCRO PRESUMIDO"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Pela referida decis\u00e3o o Superior Tribunal de Justi\u00e7a entendeu que para sociedade prestadora de servi\u00e7os m\u00e9dicos (anestesiologia) aplicar percentual de 8% no lugar de 32% na apura\u00e7\u00e3o da base de c\u00e1lculo do imposto de renda calculado pelo regime de lucro presumido \u00e9 necess\u00e1rio o cumprimento de todos os requisitos presentes na legisla\u00e7\u00e3o, sendo estes:<\/p>\n<ol style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li>a presta\u00e7\u00e3o de servi\u00e7os tidos como hospitalares, exclu\u00eddas as consultas m\u00e9dicas;<\/li>\n<li>a constitui\u00e7\u00e3o como sociedade empres\u00e1ria, e;<\/li>\n<li>o cumprimento das normas da Ag\u00eancia Nacional de Vigil\u00e2ncia Sanit\u00e1ria \u2013 ANVISA.<\/li>\n<\/ol>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-135119","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135119\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=135119"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135119\/revisions\/"}],"predecessor-version":[{"id":135120,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135119\/revisions\/135120\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}