{"id":89972,"date":"2026-02-19T16:13:17","date_gmt":"2026-02-19T19:13:17","guid":{"rendered":"https:\/\/cnr.org.br\/site\/?p=89972"},"modified":"2026-02-19T16:13:17","modified_gmt":"2026-02-19T19:13:17","slug":"confederacao-contesta-lei-que-alterou-regime-do-lucro-presumido","status":"publish","type":"post","link":"https:\/\/cnr.org.br\/novoportal\/confederacao-contesta-lei-que-alterou-regime-do-lucro-presumido\/","title":{"rendered":"Confedera\u00e7\u00e3o contesta lei que alterou regime do lucro presumido\u00a0"},"content":{"rendered":"<div id=\"dslc-theme-content\"><div id=\"dslc-theme-content-inner\">\n<p>A Confedera\u00e7\u00e3o Nacional de Servi\u00e7os (CNS) questiona, no Supremo Tribunal Federal, mudan\u00e7as recentes na legisla\u00e7\u00e3o que elevaram a carga tribut\u00e1ria de empresas enquadradas no regime de lucro presumido.&nbsp;A A\u00e7\u00e3o Direta de Inconstitucionalidade<strong><a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=7501902\" target=\"_blank\" rel=\"noreferrer noopener\">&nbsp;(ADI) 7936<\/a><\/strong>&nbsp;foi distribu\u00edda ao ministro Luiz Fux.&nbsp;<\/p>\n\n\n\n<p>Nesse tipo de regime,&nbsp;as bases do&nbsp;Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) das empresas s\u00e3o calculadas&nbsp;sobre um lucro estimado,&nbsp;e&nbsp;n\u00e3o sobre o lucro efetivamente obtido.&nbsp;Esse percentual varia conforme a atividade econ\u00f4mica.&nbsp;A&nbsp;Lei Complementar 224\/2025&nbsp;estabeleceu&nbsp;um&nbsp;adicional de 10%&nbsp;da presun\u00e7\u00e3o&nbsp;sobre a parcela da receita bruta total que exceda o valor&nbsp;de&nbsp;R$ 5 milh\u00f5es&nbsp;no ano-calend\u00e1rio.&nbsp;<\/p>\n\n\n\n<p>Para a confedera\u00e7\u00e3o, ao introduzir novo crit\u00e9rio de tratamento do lucro presumido, a norma&nbsp;passou a tratar o lucro presumido como um benef\u00edcio fiscal, permitindo&nbsp;o aumento autom\u00e1tico&nbsp;da base de c\u00e1lculo dos tributos&nbsp;a partir do montante de faturamento anual da&nbsp;empresa, sem&nbsp;nenhuma&nbsp;altera\u00e7\u00e3o legislativa nos crit\u00e9rios de apura\u00e7\u00e3o da renda.&nbsp;&nbsp;<\/p>\n\n\n\n<p>O resultado pr\u00e1tico da inova\u00e7\u00e3o legislativa, segundo a CNS, foi a tributa\u00e7\u00e3o de base&nbsp;econ\u00f4mica dissociada da realidade, \u201ccom eleva\u00e7\u00e3o autom\u00e1tica da carga&nbsp;tribut\u00e1ria de contribuintes que, h\u00e1 d\u00e9cadas, se submetem ao regime&nbsp;expressamente previsto no ordenamento jur\u00eddico&nbsp;para&nbsp;apura\u00e7\u00e3o da base de c\u00e1lculo do IRPJ e da CSLL, e n\u00e3o como mecanismo&nbsp;de desonera\u00e7\u00e3o fiscal\u201d.&nbsp;<\/p>\n\n\n\n<p>Fonte; STF<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>A Confedera\u00e7\u00e3o Nacional de Servi\u00e7os (CNS) questiona, no Supremo Tribunal Federal, mudan\u00e7as recentes na legisla\u00e7\u00e3o que elevaram a carga tribut\u00e1ria de empresas enquadradas no regime de lucro presumido.&nbsp;A A\u00e7\u00e3o Direta de Inconstitucionalidade&nbsp;(ADI) 7936&nbsp;foi distribu\u00edda ao ministro Luiz Fux.&nbsp; Nesse tipo de regime,&nbsp;as bases do&nbsp;Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":89973,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[524,55,47],"tags":[],"class_list":["post-89972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaques","category-noticia","category-ultimas-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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