{"id":3288,"date":"2025-07-14T17:57:31","date_gmt":"2025-07-14T20:57:31","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3288"},"modified":"2025-07-15T09:44:58","modified_gmt":"2025-07-15T12:44:58","slug":"medida-provisoria","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/","title":{"rendered":"MEDIDA PROVIS\u00d3RIA N.\u00ba 1.303\/2025: EFEITOS E PERSPECTIVAS"},"content":{"rendered":"<p><span data-contrast=\"auto\">O governo federal editou a Medida Provis\u00f3ria n.\u00ba 1.303\/2025, com muitas e relevantes altera\u00e7\u00f5es no panorama tribut\u00e1rio brasileiro.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Entre as principais altera\u00e7\u00f5es, podem ser destacadas:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1854,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">A al\u00edquota de CSLL para institui\u00e7\u00f5es financeiras, institui\u00e7\u00f5es de pagamento e seguradoras aumentar\u00e1 para 15%, e 20% para bancos de qualquer esp\u00e9cie, sociedades de cr\u00e9dito e empresas de capitaliza\u00e7\u00e3o. Os percentuais valem a partir de outubro;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1418,&quot;335559731&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1854,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">As al\u00edquotas de IR foram unificadas em 17,5% para aplica\u00e7\u00f5es financeiras e ganhos l\u00edquidos no mercado financeiro (incluindo <\/span><i><span data-contrast=\"auto\">day trade<\/span><\/i><span data-contrast=\"auto\">, FIIs e criptoativos);<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1418,&quot;335559731&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1854,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">LCI e LCA, antes isentas do IR, passam a ser tributadas sob al\u00edquota de 5%;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1418,&quot;335559731&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Uma mudan\u00e7a pontual, mas que passou despercebida, foi a vincula\u00e7\u00e3o das compensa\u00e7\u00f5es tribut\u00e1rias com cr\u00e9ditos de PIS e COFINS apenas \u00e0s aquisi\u00e7\u00f5es relacionadas ao objeto social da empresa. Embora pare\u00e7a uma mudan\u00e7a \u201cin\u00f3cua\u201d, pois as empresas tendem a adquirir apenas os insumos necess\u00e1rios para as suas atividades, a reda\u00e7\u00e3o da Medida Provis\u00f3ria abre uma grande margem de discricionariedade para que o fisco federal classifique quais cr\u00e9ditos s\u00e3o insumos ou n\u00e3o para o contribuinte.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Na pr\u00e1tica, caso a Receita Federal n\u00e3o concorde com os cr\u00e9ditos descontados considerar\u00e1 a compensa\u00e7\u00e3o como n\u00e3o declarada e com isso, sem direito ao regular processo administrativo, com a suspens\u00e3o da exigibilidade do cr\u00e9dito compensado. Ademais, o recurso hier\u00e1rquico a ser interposto ser\u00e1 julgado pela pr\u00f3pria Receita Federal, ainda que por reparti\u00e7\u00e3o distinta, sendo grandes as chances de manuten\u00e7\u00e3o da decis\u00e3o, que resultar\u00e1 na cobran\u00e7a imediata do d\u00e9bito declarado.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A Medida Provis\u00f3ria foi mal-recebida por setores pol\u00edticos e econ\u00f4micos, e \u00e9 poss\u00edvel que ela seja devolvida pelo Presidente do Senado. No entanto, enquanto estiver vigente, os seus efeitos s\u00e3o v\u00e1lidos e plenos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para se manter atualizado acerca desta e de outras novidades tribut\u00e1rias, entre em contato com a VVF. <\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O governo federal editou a Medida Provis\u00f3ria n.\u00ba 1.303\/2025, com muitas e relevantes altera\u00e7\u00f5es no panorama tribut\u00e1rio brasileiro.\u00a0 Entre as principais altera\u00e7\u00f5es, podem ser destacadas:\u00a0 A al\u00edquota de CSLL para institui\u00e7\u00f5es financeiras, institui\u00e7\u00f5es de pagamento e seguradoras aumentar\u00e1 para 15%, e 20% para bancos de qualquer esp\u00e9cie, sociedades de cr\u00e9dito e empresas de capitaliza\u00e7\u00e3o. Os [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[249,141,416,415,231,222,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>MEDIDA PROVIS\u00d3RIA N.\u00ba 1.303\/2025: EFEITOS E PERSPECTIVAS - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"A Medida Provis\u00f3ria foi mal-recebida por setores pol\u00edticos e econ\u00f4micos, e \u00e9 poss\u00edvel que ela seja devolvida pelo Presidente do Senado.\" \/>\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\/medida-provisoria\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"MEDIDA PROVIS\u00d3RIA N.\u00ba 1.303\/2025: EFEITOS E PERSPECTIVAS - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"A Medida Provis\u00f3ria foi mal-recebida por setores pol\u00edticos e econ\u00f4micos, e \u00e9 poss\u00edvel que ela seja devolvida pelo Presidente do Senado.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/\" \/>\r\n<meta property=\"og:site_name\" content=\"VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"article:published_time\" content=\"2025-07-14T20:57:31+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-07-15T12:44:58+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2025\/07\/07-Medida-Provisoria-1303-2025-mudancas-e-perspectivas.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\/medida-provisoria\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2025\/07\/07-Medida-Provisoria-1303-2025-mudancas-e-perspectivas.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2025\/07\/07-Medida-Provisoria-1303-2025-mudancas-e-perspectivas.jpg\",\"width\":845,\"height\":605},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/#webpage\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/\",\"name\":\"MEDIDA PROVIS\\u00d3RIA N.\\u00ba 1.303\/2025: EFEITOS E PERSPECTIVAS - VVF Consultores Tribut\\u00e1rios | Blog\",\"isPartOf\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/#primaryimage\"},\"datePublished\":\"2025-07-14T20:57:31+00:00\",\"dateModified\":\"2025-07-15T12:44:58+00:00\",\"author\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\"},\"description\":\"A Medida Provis\\u00f3ria foi mal-recebida por setores pol\\u00edticos e econ\\u00f4micos, e \\u00e9 poss\\u00edvel que ela seja devolvida pelo Presidente do Senado.\",\"breadcrumb\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/medida-provisoria\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/vvfconsultores.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MEDIDA PROVIS\\u00d3RIA N.\\u00ba 1.303\/2025: EFEITOS E PERSPECTIVAS\"}]},{\"@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\/3288"}],"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=3288"}],"version-history":[{"count":2,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/3288\/revisions"}],"predecessor-version":[{"id":3299,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/3288\/revisions\/3299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media\/3289"}],"wp:attachment":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media?parent=3288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/categories?post=3288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/tags?post=3288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}