As pessoas jurídicas exclusivamente prestadoras de serviços em geral, ou seja, prestadora de serviços de intermediação de negócios; administração, locação ou cessão de bens imóveis, móveis e direitos de qualquer natureza; construção por administração ou por empreitada unicamente de mão de obra ou com emprego parcial de materiais; coleta e transporte de resíduos até aterros sanitários ou locais de descarte; e prestação de serviço que não esteja relacionada ao exercício de profissão legalmente regulamentada, cuja receita bruta anual seja de até R$ 120.000,00 (cento e vinte mil reais), poderão utilizar, na determinação da base de cálculo do IRPJ, o percentual de presunção de 16% (dezesseis por cento).
Conforme o Parecer Normativo CST nº 15, de 21 de setembro de 1983, profissão legalmente regulamentada é aquela reconhecida por lei ou decreto federal, relacionada em publicação editada pelo Departamento Nacional de Mão-de-Obra – DNMO, do Ministério do Trabalho. Assim, como a competência para legislar sobre Direito do Trabalho, de acordo com o inciso I, do art. 22 da Constituição Federal, é privativa da União, somente são regulamentadas as profissões objeto de normas federais.
Com isso, para usufruir da redução de presunção de IRPJ de 32% para 16%, a empresa não pode ter auferido receita bruta superior a R$ 120.000,00 (cento e vinte mil reais), ser exclusivamente prestadora de serviços, além de não ser prestadora de serviços de profissões legalmente regulamentadas, como por exemplo, medicina, advocacia e representação comercial.
Importante salientar que a redução mencionada será aplicada somente em relação a base de cálculo do IRPJ, não sendo aplicada para a apuração da base de cálculo da CSLL.
Fonte: Editorial ITC Consultoria
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