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  3. Law: Taxation & Customs

atividades próprias

English translation: inherent activities

20:26 May 18, 2006
Portuguese to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Audit Report
Portuguese term or phrase: atividades próprias
Contexto:

A [Empresa X] não vem recolhendo a COFINS conforme exigido pela Lei 9718/98. Observa-se que diversas entidades semelhantes seguem o mesmo procedimento, de não recolher o tributo, ao nosso ver, baseado no inciso X do artigo 14 de Medida Provisória 1858/98 e suas reedições, bem como pelas MP 2113 e 2158/02.

Observa-se que o inciso X determina que não serão tributadas as receitas relativas as **atividades próprias** da entidade, mas até a presente data não se tem uma definição clara a respeito do que sejam as atividades não contempladas como "próprias".
Robert Prest (X)
Brazil
Local time: 11:06
English translation:inherent activities
Explanation:
:)
Selected response from:

Clauwolf
Local time: 11:06
Grading comment
Thanks for your help!
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +2inherent activities
Clauwolf
4activities suited to/appropriate for
Edgar Potter
4activities typical (to the entities referred to in art. 13)
rhandler
3 +1(entities') own activities
Maria Rebelo


  

Answers


19 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
inherent activities


Explanation:
:)

Clauwolf
Local time: 11:06
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 35
Grading comment
Thanks for your help!

Peer comments on this answer (and responses from the answerer)
agree  oxygen4u: :)
18 hrs
  -> obrigado
agree  Henrique Magalhaes
21 hrs
  -> obrigado
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58 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
activities suited to/appropriate for


Explanation:
I think this is the idea... some activities are not suited to/appropriate for the social object of the company and should therefore be taxed

Edgar Potter
United States
Local time: 09:06
Native speaker of: English
PRO pts in category: 26
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
activities typical (to the entities referred to in art. 13)


Explanation:
Veja o que diz o inciso X do artigo 14:
X - relativas às atividades próprias das entidades a que se refere o art. 13.

O artigo 13 fala de "templos de qualquer culto, sindicatos, etc.", cujas atividades são tributadas na alíquota de 1% sobre a folha de salários. Veja o art. 13:

Art. 13. A contribuição para o PIS/PASEP será determinada com base na folha de salários, à alíquota de um por cento, pelas seguintes entidades:

I - templos de qualquer culto;
II - partidos políticos;
III - instituições de educação e de assistência social a que se refere o art. 12 da Lei no 9.532, de 10 de dezembro de 1997;
IV - instituições de caráter filantrópico, recreativo, cultural, científico e as associações, a que se refere o art. 15 da Lei no 9.532, de 1997;
V - sindicatos, federações e confederações;
VI - serviços sociais autônomos, criados ou autorizados por lei;
VII - conselhos de fiscalização de profissões regulamentadas;
VIII - fundações de direito privado; e
IX - condomínios de proprietários de imóveis residenciais ou comerciais.





rhandler
Local time: 11:06
Works in field
Native speaker of: Portuguese
PRO pts in category: 83
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18 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
(entities') own activities


Explanation:
why not?

Maria Rebelo
Local time: 15:06
Native speaker of: Native in PortuguesePortuguese

Peer comments on this answer (and responses from the answerer)
agree  oxygen4u: :)
12 mins
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