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ARTICLE · 21 APRIL 2022

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A Instrução Normativa RFB nº 2.067/2022, publicada em 09/03/2022, dispõe sobre a responsabilidade das sociedades seguradoras pela cobrança e recolhimento do IOF...

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LEGISLAÇÃO E NOTÍCIAS RELEVANTES

INSTRUÇÃO NORMATIVA RFB Nº 2.067/2022: RECOLHIMENTO DE IOF EM PRÊMIO DE SEGURO

A Instrução Normativa RFB nº 2.067/2022, publicada em 09/03/2022, dispõe sobre a responsabilidade das sociedades seguradoras pela cobrança e recolhimento do IOF, na hipótese de pagamento do prêmio seguro por meio de PIX. A cobrança do imposto deve ser realizada na data do recebimento – total ou parcial – do prêmio e o recolhimento deve ser efetivado até o 3º (terceiro) dia útil subsequente ao decêndio da cobrança ao Tesouro Nacional.

INSTRUÇÃO NORMATIVA RFB Nº 2.069/2021: REDUÇÃO A ZERO DE PIS/ COFINS EM IMPORTAÇÃO DE GLP

Em 09/03/2022, foi publicada a Instrução Normativa RFB nº 2.069/2021, alterando a Instrução Normativa RFB nº 2.012/2021, dispondo sobre a redução a zero das alíquotas de PIS/Cofins incidentes na importação de gás liquefeito de petróleo (GLP) que será envasado em botijão de até 13 kg e destinado ao uso doméstico.

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Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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