{"id":657,"date":"2017-09-25T17:27:28","date_gmt":"2017-09-25T20:27:28","guid":{"rendered":"http:\/\/www.luvisettoeassociados.com.br\/?p=657"},"modified":"2019-03-22T20:41:45","modified_gmt":"2019-03-22T23:41:45","slug":"simples-nacional-tributacao-de-revenda-de-software-nao-customizavel","status":"publish","type":"post","link":"https:\/\/livecont.com.br\/index.php\/2017\/09\/25\/simples-nacional-tributacao-de-revenda-de-software-nao-customizavel\/","title":{"rendered":"Simples Nacional: Tributa\u00e7\u00e3o de revenda de software n\u00e3o customiz\u00e1vel"},"content":{"rendered":"<h5>Vai revender\u00a0software n\u00e3o customiz\u00e1vel?\u00a0Receita Federal esclarece tributa\u00e7\u00e3o de empresa optante pelo Simples Nacional.<\/h5>\n<p>O esclarecimento da tributa\u00e7\u00e3o da receita decorrente da revenda de software n\u00e3o customiz\u00e1vel veio com a publica\u00e7\u00e3o da\u00a0Solu\u00e7\u00e3o de Consulta n\u00ba 434\/2017\u00a0(DOU de 25\/09).<\/p>\n<p>De acordo com Receita Federal, a receita decorrente da revenda de programas n\u00e3o customiz\u00e1veis para computador (\u201csoftware de prateleira\u201d), com as correspondentes licen\u00e7as definitivas ou tempor\u00e1rias, tem natureza comercial e, consequentemente, no Simples Nacional, deve ser tributada na forma do\u00a0Anexo I da Lei Complementar n\u00ba 123, de 2006.<\/p>\n<p>Assim, a receita de revenda de \u201csoftware de prateleira\u201d por empresa optante pelo Simples Nacional, deve ser tributada pelas al\u00edquotas aplic\u00e1veis ao com\u00e9rcio, conforme\u00a0Anexo I da Lei Complementar n\u00ba\u00a0123, de 2006.<\/p>\n<p><em>Fundamenta\u00e7\u00e3o legal:<\/em><\/p>\n<p><em>Lei Complementar n\u00ba 123, de 2006, art. 18, \u00a7 4\u00ba, I, \u00a7 5\u00ba-D, V e \u00a7 5\u00ba-M, II.<\/em><\/p>\n<p>Confira\u00a0<a href=\"http:\/\/pesquisa.in.gov.br\/imprensa\/jsp\/visualiza\/index.jsp?data=25\/09\/2017&amp;jornal=1&amp;pagina=23&amp;totalArquivos=128\">aqui<\/a>\u00a0integra da Solu\u00e7\u00e3o de Consulta n\u00ba 434\/2017.<\/p>\n<p>Por Josefina do Nascimento<\/p>\n<p>Fonte: <a href=\"https:\/\/sigaofisco.blogspot.com.br\/\">Siga o Fisco<\/a><\/p>\n<p>Um grande abra\u00e7o,<\/p>\n<p><em><strong>Carlos Nei Luvisetto<\/strong><\/em><br \/>\n<em><strong>Diretor\u00a0Operacional<\/strong><\/em>\t\t<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vai revender\u00a0software n\u00e3o customiz\u00e1vel?\u00a0Receita Federal esclarece tributa\u00e7\u00e3o de empresa optante pelo Simples Nacional. O esclarecimento da tributa\u00e7\u00e3o da receita decorrente da revenda de software n\u00e3o customiz\u00e1vel veio com a publica\u00e7\u00e3o da\u00a0Solu\u00e7\u00e3o de Consulta n\u00ba 434\/2017\u00a0(DOU de 25\/09). De acordo com Receita Federal, a receita decorrente da revenda de programas n\u00e3o customiz\u00e1veis para computador (\u201csoftware de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[57],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Simples Nacional: Tributa\u00e7\u00e3o de revenda de software n\u00e3o customiz\u00e1vel - Livecont<\/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:\/\/livecont.com.br\/index.php\/2017\/09\/25\/simples-nacional-tributacao-de-revenda-de-software-nao-customizavel\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Simples Nacional: Tributa\u00e7\u00e3o de revenda de software n\u00e3o customiz\u00e1vel - Livecont\" \/>\n<meta property=\"og:description\" content=\"Vai revender\u00a0software n\u00e3o customiz\u00e1vel?\u00a0Receita Federal esclarece tributa\u00e7\u00e3o de empresa optante pelo Simples Nacional. 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