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Blog Dominus Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\general-template.php on line 1631
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Informativo Dominus de Outubro!

O informativo de outubro traz como um dos destaques do mês, as regras para venda de carros usados e suas tributações. Você também vai poder conferir mais detalhes sobre o Contrato de Mútuo – IRFF. Saiba mais detalhes!

>> Venda de veículos usados – lucro real, lucro presumido e simples nacional

Toda pessoa jurídica que realiza venda de veículos usados adquiridos para revenda ou recebido como parte de pagamento da venda de um veículo novo deverá cumprir as regras tributárias da Lei n° 9.716/1998. A lei delimita alguns encargos como:

1. IRPJ – Imposto de Renda Pessoa Jurídica

O imposto de renda é calculado sobre o lucro real e pode ser de forma trimestral ou anual. Na apuração trimestral os valores são calculados e encerrados nas datas: 31 de março, 30 de junho, 30 de setembro e 31 de dezembro. Na apuração anual ou também chamado de imposto de renda por estimativa, a pessoa jurídica deve traçar um balanço anual, apurando o lucro real e calcular o imposto aferido.

2. CSLL – Contribuição Social sobre o Lucro Líquido

A tributação social se diferencia do IRPJ quanto ao valor da redução que deve ser aplicado integralmente. O cálculo trimestral é feito a partir do resultado do trimestre.

3. PIS/COFINS

O pagamento do PIS/COFINS será atribuído a todas as empresas que declararem que tem como meta a venda e a compra de carros usados. A taxa a ser paga para o PIS é de 0,65% e para o COFINS é de 3% calculados sobre os preços da revenda e da compra do automóvel.

>> IRCC – Contrato de Mútuo

O contrato estabelece que a pessoa jurídica mutuaria deverá reter durante o pagamento, o imposto sobre a renda e sobre os rendimentos estabelecidos. Segundo o código civil, você pode fazer o pagamento em dinheiro ou através da conversão da dívida em capital social.

Gostou das dicas? Aproveite e baixe nosso Informativo para conferir mais esclarecimentos sobre a compra e a venda de veículos usados. Informe-se sobre seus direitos e deveres em nosso site ou acompanhe nosso Facebook para novidades e esclarecimentos.

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