|
|
|
São
Paulo, 12
de outubro
de 2005. |
|
IPRJ/CSLL
- Prazo para pleitear a compensação de saldo negativo
apurado |
De
acordo com a Solução de Consulta SRRF-1ªRF nº 94/05, o direito de pleitear
restituição extingue-se com o decurso do prazo de 5 (cinco) anos contados da data de extinção do crédito
tributário. Somente crédito tributário passível de restituição ou de
ressarcimento poderá ser objeto de compensação. O saldo negativo torna-se
disponível para restituição a partir da apuração do imposto e contribuição
devidos no ajuste anual. Deste modo, o saldo negativo passível de
restituição ou compensação está sujeito aos 5 (cinco) anos contados a
partir de abril do exercício a que se refere a DIPJ, cujo ano-base é o
anterior.
José
Santiago da
Luz
http://coruscant.ns1.com.br/webmail/newmsg.php?sid={434E6FEECC3A0-434E6FEED11BB-1129213934}&tid=2&lid=15&to=santiago@rcsaudiltores.com.br
|
Para
mais informações: (011) 3045-5885 |
www.rcsauditores.com.br
|
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.516 / Virus
Database: 313 - Release Date: 01/09/03
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Incoming mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.772 / Virus
Database: 519 - Release Date: 1/10/2004
---
Outgoing mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.795 / Virus
Database: 539 - Release Date: 12/11/2004
---
Incoming mail is certified Virus Free.
Checked by AVG
anti-virus system (http://www.grisoft.com).
Version: 6.0.795 / Virus
Database: 539 - Release Date: 12/11/2004
--
No virus found in this
incoming message.
Checked by AVG Anti-Virus.
Version: 7.0.296 / Virus
Database: 265.6.5 - Release Date: 26/12/2004
