ARTICLE · 22 JANUARY 2018

Alterações Fiscais – Petróleo E Gás

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Medida Provisória nº 795/2017 altera tratamento tributário do setor e Decreto n° 9.128/2017 modifica a legislação do REPETRO ...

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Tributário / Petróleo e Gás

Medida Provisória nº 795/2017 altera tratamento tributário do setor e Decreto n° 9.128/2017 modifica a legislação do REPETRO

No último dia 18.08.2017, foram publicados a Medida Provisória (MP) nº 795/2017 e o Decreto n° 9.128/2017, que alteram a legislação federal sobre a tributação da indústria do petróleo e gás.

Sumarizamos abaixo alguns dos principais pontos de atenção:

MP nº 795/2017

IRPJ e CSLL – Dedutibilidade de despesas

Para fins de apuração do lucro real e da base de cálculo da CSLL, prevê a possibilidade de dedução integral das importâncias aplicadas, em cada período de apuração, nas atividades de exploração e produção de jazidas de petróleo e gás.

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