Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
30/05/2008
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Expositor: Alberto Gonalves
No caso de entrega da DIRF 2008 fora do prazo, ser emitida Notificao de multa
por atraso correspondente, sendo esta gravada juntamente com o recibo de entrega
da declarao. Conforme alterao introduzida pela Lei n. 11.196, de 25 de
novembro de 2005, em seu artigo 113, considera-se o sujeito passivo intimado 15
dias aps o registro da notificao da multa no meio magntico ou equivalente
utilizado pelo contribuinte.
Situaes Especiais
Extino da Pessoa Jurdica
Para declarante Pessoa Jurdica, nas situaes especiais de extino pelo
encerramento da liquidao, pela fuso, pela incorporao, ou ciso total, deve ser
apresentada Dirf referente ao anocalendrio 2007.
No caso de declarao de extino, o contribuinte deve assinalar "Sim" pergunta
"Esta declarao de extino?", na ficha Informaes.
Considera-se data da extino, a data:
1.de deliberao entre seus membros, nos casos de incorporao, fuso e ciso total;
2.da sentena de encerramento, no caso de falncia;
3.da publicao, no Dirio Oficial da Unio, do ato de encerramento da liquidao, no
caso de liquidao extrajudicial promovida pelo Banco Central em instituies
financeiras;
4.de expirao do prazo estipulado no contrato, no caso de extino de sociedades
com data prevista no contrato social;
5.do registro de ato extintivo no rgo competente, nos demais casos;
6.do arquivamento da deciso de cancelamento de registro pela Junta Comercial,
com base no art. 60 da Lei no 8.934, de 18 de novembro de 1994.
Declaraes Retificadoras
Para declaraes retificadoras, necessrio observar o ano-calendrio a que se
refere:
Se, aps a entrega da declarao, o declarante verificar que cometeu erros ou omitiu
informaes, deve retific-la, apresentando uma segunda declarao e assinalando o
campo "Sim", na ficha Informaes, pergunta: "Esta declarao retificadora?"
IMPORTANTE: Quando a Dirf for gravada para entrega RFB, ser necessrio
informar o Nmero do Recibo da ltima Dirf entregue para este declarante/anocalendrio, a partir do ano-calendrio 2002, inclusive, desde que o declarante no
possua assinatura digital.
Retificao de Declaraes:
A Dirf retificadora dever conter todos os cdigos e beneficirios informados na
declarao original, independentemente se sofreram alteraes ou no, e os cdigos
e beneficirios a serem adicionados.
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Expositor: Alberto Gonalves
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Para entregar o Dacon pela Internet, a pessoa jurdica dever utilizar o programa
Receitanet, disponvel no endereo <http://www.receita.fazenda.gov.br>.
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Expositor: Alberto Gonalves
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Penalidades
Multas
A pessoa jurdica sujeita incidncia da Contribuio para o PIS/Pasep e da Cofins
que deixar de apresentar o Dacon nos prazos fixados, ou que apresent-lo com
incorrees ou omisses, sujeitar-se- s seguintes multas:
I - de 2% (dois por cento) ao ms-calendrio ou frao, incidente sobre o montante da
Cofins, ou, na sua falta, da Contribuio para o PIS/Pasep, informado no Dacon,
ainda que integralmente pago, no caso de falta de entrega deste Demonstrativo ou
entrega aps o prazo, limitada a 20% (vinte por cento) daquele montante; e
II - de R$ 20,00 (vinte reais) para cada grupo de dez informaes incorretas ou
omitidas.
Nota:
Para efeito de aplicao das multas previstas nos itens I e II, ser considerado como
termo inicial o dia seguinte ao trmino do prazo originalmente fixado para a entrega
do demonstrativo e como termo final, a data da efetiva entrega ou, no caso de noapresentao, da lavratura do auto de infrao.
Reduo das Multas
I em cinqenta por cento, quando a declarao for apresentada aps o prazo, mas
antes de qualquer procedimento de ofcio;
II em vinte e cinco por cento, se houver a apresentao da declarao no prazo
fixado em intimao.
Multas Mnimas
As multas mnimas aplicadas pelo atraso ou falta de entrega do Dacon so de R$
200,00 (duzentos reais), no caso de pessoas jurdicas inativas, e de R$ 500,00
(quinhentos reais), nos demais casos.
Sanes Penais
A omisso de informaes ou a prestao de informaes falsas no Dacon pode
configurar hiptese de crime contra a ordem tributria previsto nos arts. 1o e 2 da Lei
n. 8.137, de 27 de dezembro de 1990, sem prejuzo das demais sanes cabveis.
Regime Especial de Fiscalizao
A omisso de informaes ou a prestao de informaes falsas no Dacon poder
ensejar a aplicao do regime especial de fiscalizao previsto no art. 33 da Lei n.
9.430, de 27 de dezembro de 1996.
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Expositor: Alberto Gonalves
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Caso prtico:
Empresa Comercial, Industrial e de Prestao de Servios, optante pelo Lucro Real
apresentou os seguintes dados relativos ao ms 01/2008.
1 Aquisio de mercadorias para revenda - R$ 165.000,00
1 .1 ICMS incidente
- R$ 18.000,00
1 .2 IPI incidente
- R$ 15.000,00
2 Aquisio de matrias primas
2 .1 ICMS incidente
2 .2 IPI incidente
- R$ 110.000,00
- R$ 19.000,00
- R$ 10.000,00
R$ 57.000,00
R$ 10.000,00
14 IPI s/vendas
R$ 30.000,00
R$100.000,00
- R$
6.150,00
R$
3.000,00
R$ 10.000,00
R$
5.000,00
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25
IRPJ;
IRRF;
IPI, exceto o vinculado importao;
IOF;
CSLL;
PIS/Pasep;
Cofins;
CPMF;
Cide-Combustveis; e.
Cide Remessas para o Exterior.
NOTAS
26
27
1) Sugere-se que o recibo de entrega seja impresso aps a sua gravao. O nmero
do recibo poder ser necessrio, por exemplo, quando do preenchimento de eventual
declarao retificadora.
2) A entrega da DCTF aps o prazo estabelecido sujeitar o contribuinte ao
pagamento de multa (Vide item 2) que ser emitida automaticamente e constar do
recibo de entrega da respectiva declarao.
Declarao Retificadora
A DCTF pode ser retificada mediante apresentao de DCTF retificadora, que deve
ser elaborada com observncia das normas estabelecidas para a DCTF original
(retificada), devendo dela constar no somente as informaes retificadas, mas todas
as informaes que a compe.
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Notas:
1) O contribuinte dever indicar na declarao, no campo prprio da ficha Dados
Iniciais, que se trata de uma retificadora;
2) A apresentao da declarao retificadora independe de autorizao administrativa
e ter a mesma natureza da declarao originariamente apresentada, substituindo-a
integralmente;
3) A retificao no produzir efeitos quando tiver por objeto alterar os dbitos
relativos a impostos e contribuies:
I cujos saldos a pagar j tenham sido enviados Procuradoria-Geral da Fazenda
Nacional (PGFN) para inscrio em Dvida Ativa da Unio (DAU), nos casos em que
importe alterao desses saldos;
II cujos valores apurados em procedimentos de auditoria interna, relativos s
informaes indevidas ou no comprovadas prestadas na DCTF, sobre pagamento,
parcelamento, compensao ou suspenso de exigibilidade, j tenham sido enviados
PGFN para inscrio em DAU; ou
III - em relao aos quais a pessoa jurdica tenha sido intimada de incio de
procedimento fiscal.
A retificao de valores informados na DCTF, que resulte em alterao do montante
do dbito j enviado PGFN para inscrio em DAU, somente poder ser efetuada
pela RFB nos casos em que houver prova inequvoca da ocorrncia de erro de fato no
preenchimento da declarao.
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Procedimentos na Retificao
A pessoa jurdica que apresentar DCTF retificadora, alterando valores que
tenham sido informados:
I - na Declarao de Informaes Econmico-Fiscais da Pessoa Jurdica (DIPJ),
dever apresentar, tambm, DIPJ retificadora; e
II - no Demonstrativo de Apurao de Contribuies Sociais (Dacon), dever
apresentar, tambm, Dacon retificador.
A retificao de declaraes, cuja alterao de valores resulte no enquadramento da
pessoa jurdica segundo as hipteses que obriga a apresentao da DCTF Mensal
desde o incio do ano-calendrio a que estaria obrigada com base na declarao
retificada.
Verificando-se a existncia de imposto de renda postergado, devero ser
apresentadas DCTF retificadoras referentes ao perodo em que o imposto era devido,
caso as DCTF originais do mesmo perodo j tenham sido apresentadas.
A retificao da DCTF no ser admitida quando resultar em alterao da
periodicidade, mensal ou semestral, de declarao anteriormente apresentada.
ATRASO NA ENTREGA DA DCTF
Penalidades
A pessoa jurdica que deixar de apresentar a DCTF Mensal no prazo fixado ou que a
apresentar com incorrees ou omisses ser intimada a apresentar declarao
original, no caso de no-apresentao, ou a prestar esclarecimentos, nos demais
casos, no prazo estipulado pela RFB, e sujeitar-se- s seguintes multas:
1) de 2% (dois por cento) ao ms-calendrio ou frao, incidente sobre o montante
dos impostos e contribuies informados na DCTF Mensal, ainda que integralmente
pagos, no caso de falta de entrega dessa declarao ou entrega aps o prazo,
limitada a vinte por cento.
2) R$ 20,00 (vinte reais) para cada grupo de dez informaes incorretas ou omitidas.
Para efeito de aplicao das multas previstas no item 1, considerado como termo
inicial o dia seguinte ao trmino do prazo originalmente fixado para a entrega da
declarao e como termo final a data da efetiva entrega ou, no caso de noapresentao, a data da lavratura do auto de infrao.
As multas sero reduzidas:
a) em 50% (cinqenta por cento), quando a declarao for apresentada aps o prazo,
mas antes de qualquer procedimento de ofcio;
b) em 25% (vinte e cinco por cento), se houver a apresentao da declarao no
prazo fixado em intimao.
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Multa mnima
A multa mnima a ser aplicada na hiptese de atraso na entrega da declarao ser
de R$ 500,00 (quinhentos reais) e tratando-se de PJ inativa R$ 200,00 (duzentos
reais).
Lanamento de Ofcio
Sero objeto de lanamento de ofcio as diferenas apuradas, em declarao
prestada pelo sujeito passivo, decorrentes de pagamento, parcelamento,
compensao ou suspenso de exigibilidade, indevidos ou no comprovados,
relativamente aos impostos e s contribuies administrados pela Secretaria da
Receita Federal do Brasil.
(art. 90 da MP n 2.158-35, de 24 de agosto de 2001).
Acrscimos Legais
Os dbitos no pagos nos prazos previstos na legislao especfica sero acrescidos:
a) de multa de mora calculada taxa de 0,33% (trinta e trs centsimos por cento),
por dia de atraso, a partir do primeiro dia til subseqente ao do vencimento do prazo
previsto para o pagamento do tributo ou da contribuio at o dia em que ocorrer o
seu pagamento, limitada a 20% (vinte por cento) do valor do imposto ou contribuio
no recolhido;
b) juros de mora equivalentes taxa referencial do Sistema Especial de Liquidao e
de Custdia (Selic) para ttulos federais, acumulada mensalmente, calculados a partir
do primeiro dia do ms subseqente ao vencimento do prazo at o ms anterior ao do
pagamento e de 1% (um por cento) no ms do pagamento.
Tratamento dos Dados Informados
Os saldos a pagar demonstrados na Pasta - "Resumo" do Programa Gerador da
DCTF Mensal, relativos a cada imposto ou contribuio, exceto os relativos ao IRPJ e
CSLL apurados anualmente, sero enviados para inscrio em Dvida Ativa da
Unio aps o trmino do prazo previsto para a entrega da declarao.
Os saldos a pagar relativos ao IRPJ e a CSLL, das pessoas jurdicas sujeitas
tributao com base no lucro real anual, sero objeto de verificao fiscal, em
procedimento de auditoria interna, abrangendo as informaes prestadas na DCTF
Mensal e na Declarao Integrada de Informaes da Pessoa Jurdica (DIPJ), antes
do envio para inscrio em Dvida Ativa da Unio.
Os demais valores declarados sero, tambm, objeto de auditoria interna.
O contribuinte omisso na entrega da DCTF Mensal, ser includo em programa de
fiscalizao.
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Expositor: Alberto Gonalves
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Caso prtico:
Determinada empresa prestadora de servios optante pelo Lucro Presumido em 2007
registrou no exerccio Receita Bruta total de R$ 50.000.000,00. Desta forma, em 2008
a mesma est obrigada a apurar o IRPJ/CSLL/PIS/Cofins pelo Lucro Real.
Considerando as informaes a seguir, preencher a DCTF mensal relativa ao ms de
maro 2008.
1) Recolhimento do IRPJ do 4 trimestre de 2007 no valor total de R$ 60.000,00
parcelado em trs cotas de R$ 20.000,00 onde:
Cota 1 R$ 20.000,00 em 31.01.2008
Cota 2 R$ 20.000,00 + 360,00 (juros) em 29.02.2008
Cota 3 R$ 20.000,00 + R$ 500,00 (juros) e 31.03.2008
2) Prestao de Servios para rgo publico federal no ms no valor R$
5.000.000,00 com reteno total de 9,45% para recebimento em 31.05.2008
3) Receita de alugueis no ms R$ 545,45
4) IRPJ apurado com base em Balancete de Reduo/Suspenso na
competncia maro 2008 R$ 30.000,00
5) CSRF sobre contratao de servios na 2 quinzena R$ 1.250,00
6) IRRF terceiros PJ - R$ 900,00
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Valor da multa
I - de dois por cento ao ms-calendrio ou frao, incidente sobre o montante do
imposto de renda da pessoa jurdica informado na DIPJ, ainda que integralmente
pago, no caso de falta de entrega ou entrega aps o prazo, limitada a vinte por cento;
II - de R$ 20,00 (vinte reais) para cada grupo de dez informaes incorretas ou
omitidas;
As multas sero reduzidas:
I - em cinqenta por cento, quando a declarao for apresentada aps o prazo, mas
antes de qualquer procedimento de ofcio;
II - em vinte e cinco por cento, se houver a apresentao da declarao no prazo
fixado em intimao.
Multa mnima
A multa mnima aplicada pelo atraso ou falta de entrega da DIPJ de R$ 500,00
(quinhentos reais).
Forma de Tributao
- Lucro Real;
- Lucro Presumido;
- Lucro Arbitrado;
- Lucro Real/Arbitrado;
- Lucro Presumido/Arbitrado;
- Lucro Presumido/Real;
- Lucro Presumido/Real/Arbitrado;
- Imune do IRPJ; ou
- Isenta do IRPJ.
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CSLL;
PIS/Pasep;
Cofins;
CPMF;
RET Patrimnio de Afetao;
CSRF;
COSIRF.
Parcelamento, inclusive lanado de ofcio, alm de multa e juros isolados relativos a
esses tributos, efetuados h menos de cinco anos sob qualquer cdigo de receita do
respectivo imposto ou contribuio;
d) IRRF de cooperativas relativo ao exerccio de 1996 ou posterior, retido h menos
de cinco anos, mediante o cdigo de receita 3280, e remanescente, ao final de um
exerccio financeiro, da compensao de dbitos de IRRF da Cooperativa, incidente
sobre o pagamento de rendimentos aos cooperados, relacionado aos cdigos de
receita 0588 e 3280.
Do Pedido Eletrnico de Ressarcimento
Constitui-se o documento a ser apresentado RFB pela pessoa jurdica que desejar
ser ressarcida de:
a) crdito do Imposto sobre Produtos Industrializados (IPI), passvel de ressarcimento,
desde que seu crdito tenha sido reconhecido por deciso judicial transitada em
julgado ou se refira a perodo de apurao relativo ao exerccio de 1999 ou posterior e
tenha sido apurado h menos de cinco anos, exceo feita aos crditos do IPI
ressarcimento de IPI a misses diplomticas, reparties consulares e
representaes permanentes de rgos internacionais de que o Brasil faa parte),
que no podem ser requeridos pelo Programa;
b) crdito da Contribuio para o PIS/Pasep, passvel de ressarcimento, desde que
seu crdito tenha sido reconhecido por deciso judicial transitada em julgado ou tenha
sido apurado h menos de cinco anos; e
c) crdito da Cofins, passvel de ressarcimento, desde que seu crdito tenha sido
reconhecido por deciso judicial transitada em julgado ou tenha sido apurado h
menos de cinco anos.
Da compensao
O contribuinte poder solicitar compensao de tributos prprios, vencidos ou
vincendos administrados pela SRF quando o mesmo detenha crdito passvel de
restituio.
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Caso o crdito a ser compensado seja superior ao debito com o qual se este
efetuando a compensao, o saldo credor poder ser abatido nos perodos de
apurao seguinte, at que se esgote.
Contabilizao de Atualizao dos Crditos
Na contabilizao da atualizao, deve-se observar a no capitalizao dos juros, ou
seja, juros sobre juros, recomenda-se o controle em planilha a parte ou mesmo na
prpria contabilidade atravs de contas especficas.
Nota:
Por ocasio da compensao, deve-se utilizar o valor dos impostos a compensar e de
juros, de forma proporcional.
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A pessoa jurdica tributada pelo Lucro Real, Presumido ou Arbitrado que sofrer
reteno indevida ou a maior de Imposto de Renda ou de CSLL sobre rendimentos
que integram a base de calculo do IRPJ ou da CSLL, bem assim a pessoa jurdica
tributada pelo Lucro Real anual que efetuar pagamento indevido ou a maior de IRPJ e
CSLL a titulo de estimativa mensal, somente poder utilizar o valor pago ou retido na
deduo do IRPJ e CSLL devidos no final do perodo de apurao em que houve a
reteno ou pagamentos indevidos ou para compor o saldo negativo de IRPJ ou
CSLL do perodo.
(art.10. da I.N. n.600/2005)
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Caso prtico:
Determinada empresa optante pelo Lucro Real, recolheu por estimativa ao longo
do exerccio de 2007 os seguintes valores:
IRPJ R$ 12.000,00
CSLL R$ 8.000,00
No encerramento do exerccio de 2007 a empresa apurou Prejuzo Fiscal de R$
5.000,00 e Base de Clculo Negativa de R$ 2.600,00 (IRPJ e CSLL)
respectivamente.
A empresa apurou nas competncias abaixo os seguintes tributos e contribuies:
Janeiro/2008
PIS R$ 1.500,00 (Cdigo do DARF. 6912)
Cofins - R$ 3.500,00 (Cdigo do DARF. 5856)
Data de vencimento: 20/02/2008
Fevereiro/2008
PIS R$ 2.000,00 (Cdigo do DARF. 6912)
Cofins - R$ 5.000,00 (Cdigo do DARF. 5856)
Data de vencimento: 20/03/2008
Com os dados acima, vamos providenciar o preenchimento da PER/DCOMP com
o objetivo de compensar-mos as Contribuies Devidas (PIS e Cofins) com os
saldos negativos de IRPJ e CSLL.
Taxa Selic
Dez./2007 0,84%
Jan./2008 0,93%
Fev./2008 0,80%
1 - Passo:
Revisar as DCTFS onde se encontram os DARFS com cdigo de recolhimento:
2362-01 para o IRPJ e,
2484-01 para a CSLL.
2 - Passo:
Alertar ao responsvel pelo preenchimento da DIPJ sobre a incluso dos valores
recolhidos por estimativa a ttulo de IRPJ na Ficha 12A Linha 16 e CSLL na
Ficha 17 Linha 52.
3 - Passo:
Transmitir DCOMP na data do vencimento do PIS e Cofins competncia jan/2008.
4 - Passo:
Transmitir DCTF relativa competncia janeiro/2008 informando sobre a
compensao de PIS e Cofins atravs da DCOMP.
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