{"id":2241,"date":"2022-03-31T14:49:35","date_gmt":"2022-03-31T17:49:35","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2241"},"modified":"2022-03-31T14:49:35","modified_gmt":"2022-03-31T17:49:35","slug":"uniao-exclui-ticket-alimentacao-de-tributacao","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/","title":{"rendered":"UNI\u00c3O EXCLUI TICKET-ALIMENTA\u00c7\u00c3O DE TRIBUTA\u00c7\u00c3O"},"content":{"rendered":"<p><span data-contrast=\"none\">A Uni\u00e3o Federal reconheceu a n\u00e3o incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre o aux\u00edlio alimenta\u00e7\u00e3o mesmo antes da reforma trabalhista (Lei n\u00ba 13.467, de 2017). O posicionamento se deu pela publica\u00e7\u00e3o do Parecer Normativo n\u00ba 01\/2022 da Consultoria-Geral da Uni\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Com a promulga\u00e7\u00e3o da reforma trabalhista, ficou claro que o aux\u00edlio-alimenta\u00e7\u00e3o n\u00e3o comp\u00f5e a remunera\u00e7\u00e3o do empregado e n\u00e3o faz parte do contrato de trabalho. Dessa forma, n\u00e3o est\u00e1 sujeito a qualquer encargo, seja ele trabalhista ou previdenci\u00e1rio \u2013 com exce\u00e7\u00e3o dos pagamentos feitos em dinheiro. Entretanto, antes da reforma, a possibilidade de n\u00e3o contribui\u00e7\u00e3o seria apenas nos casos de concess\u00e3o do benef\u00edcio alimentar in natura, ou seja, a refei\u00e7\u00e3o concedida no local da empresa.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Agora, a Uni\u00e3o Federal expandiu a n\u00e3o incid\u00eancia das contribui\u00e7\u00f5es sobre o aux\u00edlio-alimenta\u00e7\u00e3o tamb\u00e9m para o per\u00edodo anterior.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">O parecer vai de encontro \u00e0 recente decis\u00e3o do Conselho Administrativo de Recursos Fiscais, o CARF, que no ac\u00f3rd\u00e3o n\u00ba 9202-010.280, publicado em dezembro de 2021, afirmou n\u00e3o haver diferen\u00e7a relevante entre a empresa fornecer alimentos aos empregados diretamente em suas instala\u00e7\u00f5es ou providenciar o t\u00edquete-refei\u00e7\u00e3o para que se alimentem em restaurantes conveniados.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Apesar dessa decis\u00e3o, algumas outras anteriores eram contr\u00e1rias aos contribuintes, entendendo pela impossibilidade de retroa\u00e7\u00e3o do texto legislativo trazido pela reforma.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Neste contexto, o posicionamento da Uni\u00e3o Federal d\u00e1 ares finais ao debate e sinaliza uma maior viabilidade para recupera\u00e7\u00e3o do valor pago indevidamente. Apesar disso, o contribuinte dever\u00e1 agir coma aten\u00e7\u00e3o ao prazo prescricional de cinco anos para buscar reaver os valores j\u00e1 recolhidos.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u202f<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Uni\u00e3o Federal reconheceu a n\u00e3o incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre o aux\u00edlio alimenta\u00e7\u00e3o mesmo antes da reforma trabalhista (Lei n\u00ba 13.467, de 2017). O posicionamento se deu pela publica\u00e7\u00e3o do Parecer Normativo n\u00ba 01\/2022 da Consultoria-Geral da Uni\u00e3o.\u00a0 Com a promulga\u00e7\u00e3o da reforma trabalhista, ficou claro que o aux\u00edlio-alimenta\u00e7\u00e3o n\u00e3o comp\u00f5e a remunera\u00e7\u00e3o do [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[66,67,65,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>UNI\u00c3O EXCLUI TICKET-ALIMENTA\u00c7\u00c3O DE TRIBUTA\u00c7\u00c3O - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"A Uni\u00e3o Federal reconheceu a n\u00e3o incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre o aux\u00edlio alimenta\u00e7\u00e3o mesmo antes da reforma trabalhista.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"UNI\u00c3O EXCLUI TICKET-ALIMENTA\u00c7\u00c3O DE TRIBUTA\u00c7\u00c3O - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"A Uni\u00e3o Federal reconheceu a n\u00e3o incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre o aux\u00edlio alimenta\u00e7\u00e3o mesmo antes da reforma trabalhista.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/\" \/>\r\n<meta property=\"og:site_name\" content=\"VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"article:published_time\" content=\"2022-03-31T17:49:35+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2022\/03\/2022-03-29-Vale-alimentacao.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"845\" \/>\r\n\t<meta property=\"og:image:height\" content=\"605\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutos\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/\",\"name\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"description\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vvfconsultores.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2022\/03\/2022-03-29-Vale-alimentacao.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2022\/03\/2022-03-29-Vale-alimentacao.jpg\",\"width\":845,\"height\":605},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/#webpage\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/\",\"name\":\"UNI\\u00c3O EXCLUI TICKET-ALIMENTA\\u00c7\\u00c3O DE TRIBUTA\\u00c7\\u00c3O - VVF Consultores Tribut\\u00e1rios | Blog\",\"isPartOf\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/#primaryimage\"},\"datePublished\":\"2022-03-31T17:49:35+00:00\",\"dateModified\":\"2022-03-31T17:49:35+00:00\",\"author\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\"},\"description\":\"A Uni\\u00e3o Federal reconheceu a n\\u00e3o incid\\u00eancia de contribui\\u00e7\\u00e3o previdenci\\u00e1ria sobre o aux\\u00edlio alimenta\\u00e7\\u00e3o mesmo antes da reforma trabalhista.\",\"breadcrumb\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-exclui-ticket-alimentacao-de-tributacao\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/vvfconsultores.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"UNI\\u00c3O EXCLUI TICKET-ALIMENTA\\u00c7\\u00c3O DE TRIBUTA\\u00c7\\u00c3O\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\",\"name\":\"VVF Consultores\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#personlogo\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"caption\":\"VVF Consultores\"},\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/author\/vvfconsult\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2241"}],"collection":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/comments?post=2241"}],"version-history":[{"count":1,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2241\/revisions"}],"predecessor-version":[{"id":2243,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2241\/revisions\/2243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media\/2242"}],"wp:attachment":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media?parent=2241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/categories?post=2241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/tags?post=2241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}