Receita quadruplica percentual do Imposto de Renda sobre lucro presumido
| Autor | Ricardo Sitzer |
| Ocupação do Autor | Sócio de Do Val, Pereira de Almeida, Sitzer e Gregolin Advogados. |
| Páginas | #2 |
Este Impacto é resultado da mudança de posição da Receita Federai sobre a condição da chamada "industrialização sob encomenda", que passa a ser prestação de serviços se houver a preponderância dos custos dos insumos fornecidos pelo comprador, segundo o Ato Declaratório Interpretativo n° 20, assinado pelo secretário da Receita, Jorge Rachid. Isto significa que a alíquota de 8% estabelecida para a indústria que opta pelo lucro presumido passa a ser de 32%, que é o percentual estabelecido para a prestação de serviços-
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