{"id":704,"date":"2021-03-31T18:20:47","date_gmt":"2021-03-31T21:20:47","guid":{"rendered":"http:\/\/34.239.117.254\/?p=704"},"modified":"2021-03-31T18:20:47","modified_gmt":"2021-03-31T21:20:47","slug":"fisco-orienta-sobre-exclusao-de-iss-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=704","title":{"rendered":"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins"},"content":{"rendered":"\n

Empresas que contratam prestadores de servi\u00e7os com decis\u00e3o judicial para excluir o ISS da base de c\u00e1lculo do PIS e da Cofins devem recolher integralmente as contribui\u00e7\u00f5es, sem deduzir a parcela referente ao imposto municipal. A orienta\u00e7\u00e3o consta da Solu\u00e7\u00e3o de Consulta n\u00ba 36, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) da Receita Federal.<\/p>\n\n\n\n

Publicada na segunda-feira, a interpreta\u00e7\u00e3o da Cosit, de acordo com advogados, vincula os auditores fiscais e todos os contribuintes na mesma situa\u00e7\u00e3o.<\/p>\n\n\n\n

Alguns prestadores de servi\u00e7o s\u00e3o obrigados por lei a reter, em guia \u00fanica, o valor do PIS e da Cofins e da CSLL com al\u00edquota de 4,65% sobre o valor bruto da nota fiscal. Com isso, o tomador adianta o recolhimento \u00e0 Receita Federal e paga ao prestador o montante contratado com o desconto dos tributos.<\/p>\n\n\n\n

A consulta \u00e0 Receita foi formulada por empresa que presta servi\u00e7os cont\u00e1beis, financeiros e de suporte de tecnologia da informa\u00e7\u00e3o (TI). Ela possui decis\u00e3o judicial para excluir o ISS da base de c\u00e1lculo das contribui\u00e7\u00f5es sociais e queria saber se a determina\u00e7\u00e3o se estende \u00e0 reten\u00e7\u00e3o na fonte.<\/p>\n\n\n\n

A resposta da Receita Federal foi negativa. Para a Cosit, a \u201creten\u00e7\u00e3o \u00e9 norma que tem for\u00e7a pr\u00f3pria e independente\u201d. Logo, se a decis\u00e3o judicial obtida pelo contribuinte n\u00e3o faz refer\u00eancia espec\u00edfica sobre a reten\u00e7\u00e3o deve prevalecer o artigo 30 da Lei n\u00ba 10.833, de 2003, que prev\u00ea a antecipa\u00e7\u00e3o dos tributos sobre o valor total dos servi\u00e7os prestados.<\/p>\n\n\n\n

\u201cAnalisando-se o provimento judicial obtido pela consulente, n\u00e3o se verifica a discuss\u00e3o sobre a interpreta\u00e7\u00e3o do artigo 30 da Lei n\u00ba 10.833, de 2003. Dessa forma, tendo em vista o comando legal, n\u00e3o \u00e9 poss\u00edvel ao contribuinte excluir qualquer parcela do valor bruto da nota referente \u00e0 reten\u00e7\u00e3o, nos termos do artigo 2\u00ba da IN RFB n\u00ba 459, de 2004\u201d, afirma a Cosit.<\/p>\n\n\n\n

Douglas Campanini, s\u00f3cio diretor da Athros Auditoria e Consultoria, diz que a interpreta\u00e7\u00e3o da Receita pode gerar questionamentos. Na solu\u00e7\u00e3o de consulta, acrescenta, a Cosit estabelece tr\u00eas condi\u00e7\u00f5es para que decis\u00f5es judiciais que suspendem total ou parcialmente a exig\u00eancia do tributo se reflitam na reten\u00e7\u00e3o na fonte.<\/p>\n\n\n\n

Uma delas \u00e9 que a a\u00e7\u00e3o judicial determine especificamente que o tomador recolha os tributos deduzindo os tributos inexig\u00edveis – no caso concreto, que o PIS\/Cofins seja adiantado descontada a parcela do ISS. \u201cA decis\u00e3o judicial teria que dar um comando para o tomador do servi\u00e7o. As empresas ter\u00e3o que ter cautela para inserir esse pedido nas peti\u00e7\u00f5es formuladas ao Judici\u00e1rio\u201d, afirma Campanini.<\/p>\n\n\n\n

Para o advogado Breno de Paula, trata-se de \u201cativismo\u201d da Receita Federal para tentar tornar sem efeito as ordens do Judici\u00e1rio. \u201cA decis\u00e3o judicial obtida pelo contribuinte deve ser cumprida por todos, inclusive pelos tomadores de servi\u00e7o.\u201d <\/p>\n\n\n\n

Fonte: Valor<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n

Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique aqui<\/a> e pe\u00e7a a sua.<\/p>\n\n\n\n

Nos acompanhe nas redes sociais: Facebook<\/a> | Instagram<\/a> | Linkedin<\/a><\/p>\n\n\n\n

J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Empresas que contratam prestadores de servi\u00e7os com decis\u00e3o judicial para excluir o ISS da base de c\u00e1lculo do PIS e da Cofins devem recolher integralmente as contribui\u00e7\u00f5es, sem deduzir a parcela referente ao imposto municipal. A orienta\u00e7\u00e3o consta da Solu\u00e7\u00e3o de Consulta n\u00ba 36, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) da Receita Federal. Publicada na […]<\/p>\n","protected":false},"author":3,"featured_media":705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nFisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins - Amaral, Yazbek 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:\/\/www.34.239.117.254.sslip.io\/?p=704\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Empresas que contratam prestadores de servi\u00e7os com decis\u00e3o judicial para excluir o ISS da base de c\u00e1lculo do PIS e da Cofins devem recolher integralmente as contribui\u00e7\u00f5es, sem deduzir a parcela referente ao imposto municipal. A orienta\u00e7\u00e3o consta da Solu\u00e7\u00e3o de Consulta n\u00ba 36, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) da Receita Federal. Publicada na […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.34.239.117.254.sslip.io\/?p=704\" \/>\n<meta property=\"og:site_name\" content=\"Amaral, Yazbek Advogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AYadvogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-31T21:20:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.34.239.117.254.sslip.io\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"620\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Infra\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Infra\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704\"},\"author\":{\"name\":\"Infra\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#\\\/schema\\\/person\\\/6b9165a58758b048b8ea5a4fbd4ec3c4\"},\"headline\":\"Fisco orienta sobre exclus\u00e3o de ISS do PIS\\\/Cofins\",\"datePublished\":\"2021-03-31T21:20:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704\"},\"wordCount\":598,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ayadvogados.com.br\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/7b80613f70d94e9c9563dc4e119a15ab.png\",\"articleSection\":[\"Not\u00edcia do Dia\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704\",\"url\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704\",\"name\":\"Fisco orienta sobre exclus\u00e3o de ISS do PIS\\\/Cofins - Amaral, Yazbek Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ayadvogados.com.br\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/7b80613f70d94e9c9563dc4e119a15ab.png\",\"datePublished\":\"2021-03-31T21:20:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#primaryimage\",\"url\":\"https:\\\/\\\/www.ayadvogados.com.br\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/7b80613f70d94e9c9563dc4e119a15ab.png\",\"contentUrl\":\"https:\\\/\\\/www.ayadvogados.com.br\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/7b80613f70d94e9c9563dc4e119a15ab.png\",\"width\":1000,\"height\":620},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?p=704#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fisco orienta sobre exclus\u00e3o de ISS do PIS\\\/Cofins\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#website\",\"url\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/\",\"name\":\"Amaral, Yazbek Advogados\",\"description\":\"Curitiba \u2022 Bras\u00edlia \u2022 S\u00e3o Paulo\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#organization\",\"name\":\"Amaral, Yazbek Advogados\",\"url\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"http:\\\/\\\/34.239.117.254\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/logo-ay-g.png\",\"contentUrl\":\"http:\\\/\\\/34.239.117.254\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/logo-ay-g.png\",\"width\":434,\"height\":106,\"caption\":\"Amaral, Yazbek Advogados\"},\"image\":{\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/AYadvogados\",\"https:\\\/\\\/www.instagram.com\\\/ayadvogados\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.34.239.117.254.sslip.io\\\/#\\\/schema\\\/person\\\/6b9165a58758b048b8ea5a4fbd4ec3c4\",\"name\":\"Infra\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/60bf67293e186b9c834e31753dcc586dfcedb661d13b6b9ba29ac991ccafc035?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/60bf67293e186b9c834e31753dcc586dfcedb661d13b6b9ba29ac991ccafc035?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/60bf67293e186b9c834e31753dcc586dfcedb661d13b6b9ba29ac991ccafc035?s=96&d=mm&r=g\",\"caption\":\"Infra\"},\"url\":\"https:\\\/\\\/www.ayadvogados.com.br\\\/?author=3\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins - Amaral, Yazbek Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.34.239.117.254.sslip.io\/?p=704","og_locale":"pt_BR","og_type":"article","og_title":"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins - Amaral, Yazbek Advogados","og_description":"Empresas que contratam prestadores de servi\u00e7os com decis\u00e3o judicial para excluir o ISS da base de c\u00e1lculo do PIS e da Cofins devem recolher integralmente as contribui\u00e7\u00f5es, sem deduzir a parcela referente ao imposto municipal. A orienta\u00e7\u00e3o consta da Solu\u00e7\u00e3o de Consulta n\u00ba 36, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) da Receita Federal. Publicada na […]","og_url":"https:\/\/www.34.239.117.254.sslip.io\/?p=704","og_site_name":"Amaral, Yazbek Advogados","article_publisher":"https:\/\/www.facebook.com\/AYadvogados","article_published_time":"2021-03-31T21:20:47+00:00","og_image":[{"width":1000,"height":620,"url":"https:\/\/www.34.239.117.254.sslip.io\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png","type":"image\/png"}],"author":"Infra","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Infra","Est. tempo de leitura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#article","isPartOf":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704"},"author":{"name":"Infra","@id":"https:\/\/www.34.239.117.254.sslip.io\/#\/schema\/person\/6b9165a58758b048b8ea5a4fbd4ec3c4"},"headline":"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins","datePublished":"2021-03-31T21:20:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704"},"wordCount":598,"commentCount":0,"publisher":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/#organization"},"image":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#primaryimage"},"thumbnailUrl":"https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png","articleSection":["Not\u00edcia do Dia"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.34.239.117.254.sslip.io\/?p=704#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704","url":"https:\/\/www.34.239.117.254.sslip.io\/?p=704","name":"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins - Amaral, Yazbek Advogados","isPartOf":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#primaryimage"},"image":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#primaryimage"},"thumbnailUrl":"https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png","datePublished":"2021-03-31T21:20:47+00:00","breadcrumb":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.34.239.117.254.sslip.io\/?p=704"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#primaryimage","url":"https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png","contentUrl":"https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png","width":1000,"height":620},{"@type":"BreadcrumbList","@id":"https:\/\/www.34.239.117.254.sslip.io\/?p=704#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.34.239.117.254.sslip.io\/"},{"@type":"ListItem","position":2,"name":"Fisco orienta sobre exclus\u00e3o de ISS do PIS\/Cofins"}]},{"@type":"WebSite","@id":"https:\/\/www.34.239.117.254.sslip.io\/#website","url":"https:\/\/www.34.239.117.254.sslip.io\/","name":"Amaral, Yazbek Advogados","description":"Curitiba \u2022 Bras\u00edlia \u2022 S\u00e3o Paulo","publisher":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.34.239.117.254.sslip.io\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.34.239.117.254.sslip.io\/#organization","name":"Amaral, Yazbek Advogados","url":"https:\/\/www.34.239.117.254.sslip.io\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.34.239.117.254.sslip.io\/#\/schema\/logo\/image\/","url":"http:\/\/34.239.117.254\/wp-content\/uploads\/2021\/03\/logo-ay-g.png","contentUrl":"http:\/\/34.239.117.254\/wp-content\/uploads\/2021\/03\/logo-ay-g.png","width":434,"height":106,"caption":"Amaral, Yazbek Advogados"},"image":{"@id":"https:\/\/www.34.239.117.254.sslip.io\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AYadvogados","https:\/\/www.instagram.com\/ayadvogados\/"]},{"@type":"Person","@id":"https:\/\/www.34.239.117.254.sslip.io\/#\/schema\/person\/6b9165a58758b048b8ea5a4fbd4ec3c4","name":"Infra","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/60bf67293e186b9c834e31753dcc586dfcedb661d13b6b9ba29ac991ccafc035?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/60bf67293e186b9c834e31753dcc586dfcedb661d13b6b9ba29ac991ccafc035?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/60bf67293e186b9c834e31753dcc586dfcedb661d13b6b9ba29ac991ccafc035?s=96&d=mm&r=g","caption":"Infra"},"url":"https:\/\/www.ayadvogados.com.br\/?author=3"}]}},"rttpg_featured_image_url":{"full":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png",1000,620,false],"landscape":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png",1000,620,false],"portraits":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png",1000,620,false],"thumbnail":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab-150x150.png",150,150,true],"medium":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab-300x186.png",300,186,true],"large":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png",1000,620,false],"1536x1536":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png",1000,620,false],"2048x2048":["https:\/\/www.ayadvogados.com.br\/wp-content\/uploads\/2021\/03\/7b80613f70d94e9c9563dc4e119a15ab.png",1000,620,false]},"rttpg_author":{"display_name":"Infra","author_link":"https:\/\/www.ayadvogados.com.br\/?author=3"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/www.ayadvogados.com.br\/?cat=1\" rel=\"category\">Not\u00edcia do Dia<\/a>","rttpg_excerpt":"Empresas que contratam prestadores de servi\u00e7os com decis\u00e3o judicial para excluir o ISS da base de c\u00e1lculo do PIS e da Cofins devem recolher integralmente as contribui\u00e7\u00f5es, sem deduzir a parcela referente ao imposto municipal. A orienta\u00e7\u00e3o consta da Solu\u00e7\u00e3o de Consulta n\u00ba 36, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) da Receita Federal. Publicada na…","_links":{"self":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=704"}],"version-history":[{"count":1,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/704\/revisions"}],"predecessor-version":[{"id":706,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/704\/revisions\/706"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/media\/705"}],"wp:attachment":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}