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Proposta permite à empresa tributada pelo lucro presumido deduzir custeio da previdência de empregados | Interativo Contábil Contabilidade e Assessoria

Notícias

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Proposta permite à empresa tributada pelo lucro presumido deduzir custeio da previdência de empregados

Benefício atualmente é restrito às pessoas jurídicas tributadas pelo lucro real

Autor: Janary JúniorFonte: Agência Câmara de NotíciasLink: https://www.camara.leg.br/noticias/1037895-proposta-permite-a-empresa-tributada-pelo-lucro-presumido-deduzir-custeio-da-previdencia-de-empregados/

O Projeto de Lei 4695/23 permite que pessoas jurídicas tributadas pelo lucro presumido deduzam, na apuração do imposto de renda (IRPJ), o valor das contribuições feitas a planos de previdência complementar dos empregados. A proposta está em análise na Câmara dos Deputados.

O deputado Capitão Alberto Neto (PL-AM), autor do texto, afirma que a medida busca corrigir uma distorção da Lei 9.249/95, que restringe o benefício às pessoas jurídicas tributadas pelo lucro real.

“A nova redação proposta atende aos princípios da universalidade e igualdade tributárias”, disse Neto.

Tramitação
O PL 4695/23 será analisado, em caráter conclusivo, nas comissões de Finanças e Tributação; e de Constituição e Justiça e de Cidadania (CCJ).

Edição: Rodrigo Bittar

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