{"id":1163,"date":"2012-05-23T14:19:51","date_gmt":"2012-05-23T17:19:51","guid":{"rendered":"http:\/\/escritacontabilidade.adv.br\/blog\/?p=1163"},"modified":"2012-05-23T14:19:51","modified_gmt":"2012-05-23T17:19:51","slug":"publicado-decreto-que-reduz-iof-de-pessoas-fisicas","status":"publish","type":"post","link":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/05\/publicado-decreto-que-reduz-iof-de-pessoas-fisicas\/","title":{"rendered":"Publicado Decreto que Reduz IOF de Pessoas F\u00edsicas"},"content":{"rendered":"<p>O Governo Federal, atrav\u00e9s do Decreto 7.726\/2012, alterou novamente o Decreto 6.306\/2007 (Regulamento do IOF), reduzindo a al\u00edquota do imposto para 0,0041% ao dia nas opera\u00e7\u00f5es com pessoas f\u00edsicas.<\/p>\n<p>Leia na \u00edntegra o Decreto:<\/p>\n<p>Decreto No 7.726, de 21 de maio de 2012<\/p>\n<p>D.O.U.: 22.05.2012<\/p>\n<p>Altera o Decreto n\u00ba 6.306, de 14 de dezembro de 2007, que regulamenta o Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio e Seguro, ou relativas a T\u00edtulos ou Valores Mobili\u00e1rios &#8211; IOF.<\/p>\n<p>A Presidenta da Rep\u00fablica, no uso das atribui\u00e7\u00f5es que lhe conferem o art. 84,  caput, inciso IV, e o art. 153, \u00a7 1\u00ba, da Constitui\u00e7\u00e3o, e tendo em vista o disposto na Lei n\u00ba 5.143, de 20 de outubro de 1966, no Decreto-Lei n\u00ba 1.783, de 18 de abril de 1980, e na Lei n\u00ba 8.894, de 21 de junho de 1994, Decreta:<\/p>\n<p>Art. 1\u00ba O Decreto n\u00ba 6.306, de 14 de dezembro de 2007, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/p>\n<p>&#8220;Art. 7\u00ba &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>I &#8211; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>a) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>1. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n<p>2. mutu\u00e1rio pessoa f\u00edsica: 0,0041%;<\/p>\n<p>b) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>1. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n<p>2. mutu\u00e1rio pessoa f\u00edsica: 0,0041% ao dia;<\/p>\n<p>II &#8211; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>a) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>b) mutu\u00e1rio pessoa f\u00edsica: 0,0041% ao dia;<\/p>\n<p>III &#8211; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n<p>a) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>b) mutu\u00e1rio pessoa f\u00edsica: 0,0041%;<\/p>\n<p>IV &#8211; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>a) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>b) mutu\u00e1rio pessoa f\u00edsica: 0,0041% ao dia;<\/p>\n<p>V &#8211; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n<p>a) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>1. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>2. mutu\u00e1rio pessoa f\u00edsica: 0,0041%;<\/p>\n<p>b) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>1. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>2. mutu\u00e1rio pessoa f\u00edsica: 0,0041% ao dia;<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>VII &#8211; nas opera\u00e7\u00f5es de financiamento para aquisi\u00e7\u00e3o de im\u00f3veis n\u00e3o residenciais em que o mutu\u00e1rio seja pessoa f\u00edsica: 0,0041% ao dia.<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&#8221; (NR)<\/p>\n<p>&#8220;Art. 8\u00ba &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p>XXVII &#8211; realizada por institui\u00e7\u00e3o financeira p\u00fablica federal em que sejam tomadores de recursos pessoas f\u00edsicas com renda mensal de at\u00e9 dez sal\u00e1rios m\u00ednimos, desde que os valores das opera\u00e7\u00f5es sejam direcionados exclusivamente para adquirir bens e servi\u00e7os de tecnologia assistiva destinados a pessoas com defici\u00eancia, nos termos do par\u00e1grafo \u00fanico do art. 1\u00ba da Lei n\u00ba 10.735, de 11 de setembro de 2003.<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..&#8221; (NR)<\/p>\n<p>Art. 2\u00ba Este Decreto entra em vigor no dia 23 de maio de 2012.<\/p>\n<p>Bras\u00edlia, 21 de maio de 2012; 191\u00ba da Independ\u00eancia e 124\u00ba da Rep\u00fablica.<\/p>\n<p>DILMA ROUSSEFF<\/p>\n<p>Guido Mantega<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Governo Federal, atrav\u00e9s do Decreto 7.726\/2012, alterou novamente o Decreto 6.306\/2007 (Regulamento do IOF), reduzindo a al\u00edquota do imposto para 0,0041% ao dia nas opera\u00e7\u00f5es com pessoas f\u00edsicas. Leia na \u00edntegra o Decreto: Decreto No 7.726, de 21 de maio de 2012 D.O.U.: 22.05.2012 Altera o Decreto n\u00ba 6.306, de 14 de dezembro de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p28224-iL","jetpack_likes_enabled":true,"jetpack-related-posts":[{"id":1130,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/05\/governo-reduz-imposto-para-estimular-o-consumo-pelas-pessoas-fisicas\/","url_meta":{"origin":1163,"position":0},"title":"Governo reduz imposto para estimular o consumo pelas pessoas f\u00edsicas","author":"Clayton Teles das Merces","date":"22 maio 2012","format":false,"excerpt":"O Governo Federal publicou no Di\u00e1rio Oficial de hoje, 22-5, o Decreto 7.726\/2012, que altera o Regulamento do IOF (Imposto sobre Opera\u00e7\u00f5es Financeiras), aprovado pelo Decreto 6.306\/2007, para aumentar a disponibilidade de cr\u00e9dito \u00e0s pessoas f\u00edsicas e estimular o consumo de bens. A redu\u00e7\u00e3o do IOF sobre o cr\u00e9dito \u00e0\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1354,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/06\/tributacao-do-iof-sobre-emprestimo-externo-e-reduzido-para-2-anos\/","url_meta":{"origin":1163,"position":1},"title":"Tributa\u00e7\u00e3o do IOF sobre empr\u00e9stimo externo \u00e9 reduzido para 2 anos","author":"Clayton Teles das Merces","date":"14 junho 2012","format":false,"excerpt":"O Governo Federal, por meio do Decreto 7.751\/2012, publicado no Di\u00e1rio Oficial de hoje, 14-6, alterou mais uma vez o Regulamento do IOF \u2013 Imposto sobre Opera\u00e7\u00f5es Financeiras (Decreto 6.306\/2007), reduzindo de 5 para 2 anos a tributa\u00e7\u00e3o nas liquida\u00e7\u00f5es de opera\u00e7\u00f5es de c\u00e2mbio referente a empr\u00e9stimo externo, com a\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1797,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/08\/reduzida-aliquota-do-imposto-sobre-operacoes-financeiras-de-seguro-garantia\/","url_meta":{"origin":1163,"position":2},"title":"Reduzida al\u00edquota do Imposto sobre Opera\u00e7\u00f5es Financeiras de seguro garantia","author":"Clayton Teles das Merces","date":"16 agosto 2012","format":false,"excerpt":"O Decreto 7.787\/2012, publicado no Di\u00e1rio Oficial de hoje, 16-8, por meio de altera\u00e7\u00e3o do Decreto 6.306\/2007, que regulamenta o Imposto sobre Opera\u00e7\u00e3o de Cr\u00e9dito, C\u00e2mbio e Seguro, ou relativas a T\u00edtulos ou Valores Mobili\u00e1rios (IOF), reduz a zero a al\u00edquota desse tributo quando incidente sobre as opera\u00e7\u00f5es de seguro\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":263,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2011\/09\/novo-decreto-detalha-mudancas-do-iof-no-mercado-de-derivativos\/","url_meta":{"origin":1163,"position":3},"title":"Novo Decreto detalha mudan\u00e7as do IOF no mercado de derivativos","author":"Clayton Teles das Merces","date":"19 setembro 2011","format":false,"excerpt":"(Not\u00edcias Ag\u00eancia Brasil - ABr) Data: 19\/09\/2011 T\u00e9cnicos do Minist\u00e9rio da Fazenda esclareceram que o Decreto n\u00b0\u00a07.563, publicado no dia (16) no Di\u00e1rio Oficial da Uni\u00e3o, que adiciona mais uma cobran\u00e7a do Imposto sobre Opera\u00e7\u00f5es Financeiras (IOF) aos mercados de derivativos cambiais, n\u00e3o altera as diretrizes e os objetivos do\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1124,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2012\/05\/reducao-de-iof-sobre-credito-a-pessoa-fisica-entra-em-vigor-so-amanha\/","url_meta":{"origin":1163,"position":4},"title":"Redu\u00e7\u00e3o de IOF sobre cr\u00e9dito a pessoa f\u00edsica entra em vigor s\u00f3 amanh\u00e3","author":"Clayton Teles das Merces","date":"22 maio 2012","format":false,"excerpt":"Entra em vigor amanh\u00e3 a redu\u00e7\u00e3o - de 2,5% para 1,5% ao ano - do Imposto sobre Opera\u00e7\u00f5es Financeiras (IOF) incidente em opera\u00e7\u00f5es de empr\u00e9stimo banc\u00e1rio por pessoa f\u00edsica. A medida est\u00e1 no decreto 7.726, divulgado no \"Di\u00e1rio Oficial da Uni\u00e3o\" de hoje. Parte do pacote de est\u00edmulo \u00e0 economia\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":4063,"url":"https:\/\/escritacontabilidade.adv.br\/blog\/2014\/01\/novas-normas-contabeis-valem-para-seguros-capitalizacao-e-previdencia\/","url_meta":{"origin":1163,"position":5},"title":"Novas normas cont\u00e1beis valem para seguros, capitaliza\u00e7\u00e3o e previd\u00eancia","author":"Clayton Teles das Merces","date":"9 janeiro 2014","format":false,"excerpt":"A Circular Susep 483, publicada na edi\u00e7\u00e3o desta quarta-feira do Di\u00e1rio Oficial da Uni\u00e3o, trata de altera\u00e7\u00f5es das normas cont\u00e1beis a serem observadas pelas sociedades seguradoras, sociedades de capitaliza\u00e7\u00e3o, entidades abertas de previd\u00eancia complementar e resseguradores locais, institu\u00eddas pela Resolu\u00e7\u00e3o CNSP n\u00ba 86. Confira a norma abaixo. Circular SUSEP n\u00ba\u2026","rel":"","context":"Post similar","block_context":{"text":"Post similar","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts\/1163"}],"collection":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/comments?post=1163"}],"version-history":[{"count":1,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts\/1163\/revisions"}],"predecessor-version":[{"id":1164,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/posts\/1163\/revisions\/1164"}],"wp:attachment":[{"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/media?parent=1163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/categories?post=1163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/escritacontabilidade.adv.br\/blog\/wp-json\/wp\/v2\/tags?post=1163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}