Medida Provisória nº 1.148 de 21/12/2022. Altera a Lei nº 12.973, de 13 de maio de 2014, para ampliar o prazo de vigência do crédito presumido e do regime de consolidação.
MEDIDA PROVISÓRIA Nº 1.148, DE 21 DE DEZEMBRO DE 2022
Altera a Lei nº 12.973, de 13 de maio de 2014, para ampliar o prazo de vigência do crédito presumido e do regime de consolidação.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
A Lei nº 12.973, de 13 de maio de 2014, passa a vigorar com as seguintes alterações:
“Art. 78. Até o ano-calendário de 2024, as parcelas de que trata o art. 77 poderão ser consideradas de forma consolidada na determinação do lucro real e da base de cálculo da CSLL da controladora no Brasil, excepcionadas as parcelas referentes às pessoas jurídicas investidas que se encontrem em, pelo menos, uma das seguintes situações:
............................................................................................................................................” (NR)
“Art. 87...............................................................................................................................
.............................................................................................................................................
§ 10. Até o ano-calendário de 2024, a controladora no Brasil poderá deduzir até 9% (nove por cento), a título de crédito presumido sobre a renda incidente sobre a parcela positiva computada no lucro real, observados o disposto no § 2º e as condições previstas nos incisos I e IV do caput do art. 91, relativo a investimento em pessoas jurídicas...
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