f682aff184 1desta Instruo Normativa, aplicar-se-, a tal parcela, a reteno do imposto de renda e das contribuies estabelecida no art. 29.No caso de pagamento a pessoa jurdica sediada ou domiciliada no exterior, no ser efetuada reteno na forma do art. message /sijut2consulta/link.action?idAto=15389&visao=compilado. II - no caso de cooperativas, sero retidos sobre o valor total do documento fiscal os valores correspondentes a Cofins e Contribuio para o PIS/Pasep, na forma estabelecida nos 3e 4do art. .. Refeio-convnio, vale-transporte e vale-combustvel Art. Art. 26 para os associados ; de acordo com o estabelecido na alnea "b", inciso I do art 26 para os no associados. 2As retenes sero efetuadas sobre qualquer forma de pagamento, inclusive os pagamentos antecipados por conta de fornecimento de bens ou de prestao de servios, para entrega futura.
INSTRUO NORMATIVA SRF N 480, DE 15 DE DEZEMBRO DE 2004 DOU de 29.12.2004 (revogada pelaInstruo Normativa RFB 1.234/2012) Dispe sobre a reteno de tributos e contribuies nos pagamentos efetuados pelas pessoas jurdicas que menciona a outras pessoas jurdicas pelo fornecimento de bens e servios. Pargrafo nico. 7Para efeito das retenes de que trata os itens I e II do 6, s associaes de mdicos devero apresentar documento de cobrana ao rgo ou entidade pagadora, do qual devero constar: I - o nome e o nmero de inscrio no Cadastro de Pessoa Fsica (CPF) ou no Cadastro Nacional de Pessoa Jurdica (CNPJ) de cada uma das pessoas fsicas ou jurdicas prestadora do servio; II - o valor a ser pago a cada uma das pessoas fsicas ou jurdicas prestadoras do servio. .. A base de clculo corresponder a 50% (cinqenta por cento) do valor total do prmio recolhido. 2A reteno ser efetuada aplicando-se, sobre o valor a ser pago, o percentual constante da coluna 06 da Tabela de Reteno (Anexo I), que corresponde soma das alquotas das contribuies devidas e da alquota do imposto de renda, determinada mediante a aplicao de quinze por cento sobre a base de clculo estabelecida no art. 8Aplica-se s demais associaes de profissionais que atuam nos moldes das associaes mdicas, de que trata o 6deste artigo, as disposies contidas nos incisos I, alneab, e incisos I e II do 6e o disposto no 7deste artigo.
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