{"id":11157,"date":"2020-06-16T19:14:21","date_gmt":"2020-06-16T22:14:21","guid":{"rendered":"https:\/\/abes.org.br\/?page_id=11157"},"modified":"2020-06-18T13:44:20","modified_gmt":"2020-06-18T16:44:20","slug":"portaria-no-181-de-28-de-setembro-de-1989","status":"publish","type":"page","link":"https:\/\/abes.org.br\/en\/servicos\/juridico\/legislacao\/leis-federais\/portaria-no-181-de-28-de-setembro-de-1989\/","title":{"rendered":"Ordinance No. 181 \u2013 of September 28, 1989"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; _builder_version=&#8221;4.4.7&#8243; custom_margin=&#8221;40px||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221;][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner use_custom_gutter=&#8221;on&#8221; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.4.7&#8243; 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hover_transition_duration__hover=&#8221;300ms&#8221; hover_transition_duration__hover_enabled=&#8221;300ms&#8221; hover_transition_delay__hover=&#8221;0ms&#8221; hover_transition_delay__hover_enabled=&#8221;0ms&#8221; hover_transition_speed_curve__hover=&#8221;ease&#8221; hover_transition_speed_curve__hover_enabled=&#8221;ease&#8221; max_width__hover=&#8221;1080px&#8221; max_width__hover_enabled=&#8221;1080px&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.4.7&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;T\u00edtulo Portaria N\u00ba 181 &#8211; de 28 de Setembro de 1989&#8243; module_class=&#8221;titulo-fio&#8221; _builder_version=&#8221;4.4.8&#8243; text_font=&#8221;Bai Jamjuree|700||on|||||&#8221; text_text_color=&#8221;#192e5b&#8221; text_font_size=&#8221;23px&#8221;]<\/p>\n<p>Portaria N\u00ba 181 &#8211; de 28 de Setembro de 1989<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner use_custom_gutter=&#8221;on&#8221; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.4.7&#8243; module_alignment=&#8221;center&#8221; custom_margin=&#8221;0px||20px|20px|false|false&#8221; custom_padding=&#8221;0px||20px|20px|false|false&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.4.4&#8243;][et_pb_text admin_label=&#8221;Texto Portaria N\u00ba 181 &#8211; de 28 de Setembro de 1989&#8243; _builder_version=&#8221;4.4.8&#8243;]<\/p>\n<div>Disp\u00f5e sobre a tributa\u00e7\u00e3o dos rendimentos correspondentes a direitos autorais na aquisi\u00e7\u00e3o de &#8220;software &#8220;, pagos a benefici\u00e1rios residentes ou domiciliados no exterior.<\/div>\n<div>\u00a0<\/div>\n<div>O Ministro de Estado da Fazenda, no uso de suas atribui\u00e7\u00f5es, RESOLVE:<\/div>\n<div>\u00a0<\/div>\n<div>Ser\u00e3o tributados na forma dos arts. 554 e 555, I, do Regularmento do Imposto de Renda aprovado pelo Decreto n\u00ba 85.450, de 4 de dezembro de 1980 &#8211; RIR\/80, os rendimentos correspondentes a direitos autorais pagos a benefici\u00e1rios residentes ou domiciliados no extrerior na aquisi\u00e7\u00e3o de programas de computadores &#8211; &#8220;software&#8221;, para distribui\u00e7\u00e3o e comercializa\u00e7\u00e3o no Pa\u00eds ou para uso pr\u00f3prio, sob a modalidade de c\u00f3pia \u00fanica.<\/div>\n<div>\u00a0<\/div>\n<div>O suporte inform\u00e1tico estar\u00e1 sujeito \u00e0 incid\u00eancia do imposto de importa\u00e7\u00e3o e do imposto sobre produtos industrializados.<\/div>\n<div>\u00a0<\/div>\n<div>2.1 &#8211; O valor aduaneiro do suporte inform\u00e1tico n\u00e3o abrange o custo ou o valor do programa, desde que este custo ou valor conste, no documento de aquisi\u00e7\u00e3o, destacadamente do custo ou do valor do suporte f\u00edsico propriamente dito.<\/div>\n<div>\u00a0<\/div>\n<div>2.2 &#8211; N\u00e3o ocorrendo a situa\u00e7\u00e3o mencionada no subitem anterior, tomar-se-\u00e1 para determina\u00e7\u00e3o do valor aduaneiro o custo ou o valor da transa\u00e7\u00e3o, integralmente.<\/div>\n<div>\u00a0<\/div>\n<div>3. 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