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05/04/2010
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
Obrigatoriedade
Devem apresentar a Dirf, as pessoas fsicas ou jurdicas caso tenham pago ou
creditado rendimentos que tenham sofrido reteno do imposto de renda na fonte,
ainda que em um nico ms do ano-calendrio a que se referir declarao, por si ou
como representantes de terceiros:
As pessoas obrigadas a apresentar a DIRF devem informar todos os beneficirios dos
rendimentos:
I - que tenham sofrido reteno do IRRF e/ou de contribuies, ainda que em um
nico ms do ano-calendrio;
II do trabalho assalariado ou no assalariado, de aluguis e de royalties, acima de
R$ 6.000,00, pagos durante o ano-calendrio, ainda que no tenham sofrido reteno
do imposto de renda; e,
III de previdncia privada e de planos de seguros da vida (VGBL), pagos com
reteno do imposto de renda.
Nota: Em relao ao beneficirio includo na DIRF, deve ser informada a totalidade
dos rendimentos pagos, inclusive aqueles que no tenham sofrido reteno.
Prazo de Entrega
As declaraes devero ser enviadas pela Internet at as 23:59 horas (horrio de
Braslia) do dia 26 de fevereiro de 2010 (exerccio financeiro 2009).
Prazo de entrega da Dirf de Encerramento de Atividades: ltimo dia til do ms
subseqente ao da ocorrncia do evento.
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
2-de R$ 20,00 (vinte reais) para cada grupo de 10 (dez) informaes incorretas
ou omitidas.
Para efeito de aplicao das multas ser considerado como termo inicial o dia
seguinte ao trmino do prazo originalmente fixado para a entrega da declarao e
como termo final data da efetiva entrega ou, no caso de no-apresentao, da
lavratura do auto de infrao.
As multas sero reduzidas:
I - metade, quando a declarao for apresentada aps o prazo, mas antes de
qualquer procedimento de ofcio;
II - a 75% (setenta e cinco por cento), se houver a apresentao da declarao no
prazo fixado em intimao.
A multa mnima a ser aplicada ser de:
I- R$ 200,00 (duzentos reais), tratando-se de pessoa fsica, pessoa jurdica inativa e
pessoa jurdica optante pelo regime de tributao previsto na Lei n 9.317, de 5 de
dezembro de 1996;
II - R$ 500,00 (quinhentos reais), nos demais casos.
Considerar-se- no entregue a declarao que no atender s especificaes
tcnicas estabelecidas pela Secretaria da Receita Federal do Brasil. Neste caso o
sujeito passivo ser intimado a apresentar nova declarao, no prazo de 10(dez) dias,
contados da cincia da intimao, e sujeitar-se- multa prevista por atraso na
entrega da declarao.
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 2009.
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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.
Para excluir cdigos ou beneficirios, basta no inform-los na Dirf retificadora.
Do mesmo modo, a Dirf retificadora de instituies administradoras ou
intermediadoras de fundos ou clubes de investimentos dever conter todos os fundos
ou clubes de investimentos anteriormente declarados, exceto aqueles que devem ser
excludos.
No permitida complementao de informaes em declarao parte, bem como a
apresentao de Dirf original ou retificadora com informaes parciais.
Toda vez que for transmitida uma Declarao retificadora, consulte o resultado do
processamento da declarao retificadora a partir do 7 dia aps a entrega,
acessando a pgina da Secretaria da Receita Federal do Brasil no endereo
www.receita.fazenda.gov.br, informando o cdigo de acesso (CNPJ/CPF e o n do
recibo) da retificadora apresentada.
Excluso de Declaraes:
Para excluso de Dirf, o declarante deve apresentar uma Dirf retificadora apenas com
a ficha informaes preenchida, isto , a Dirf retificadora dever ser gerada sem
nenhum beneficirio.
Cancelamento de Declaraes:
Excluso de Dirf no o mesmo que seu cancelamento. A excluso refere-se
retificao de uma Dirf apresentada indevidamente pelo contribuinte. O cancelamento
diz respeito necessidade de anular Dirf constante dos arquivos da RFB em nome do
contribuinte, mas que no foi por ele apresentada. Para o cancelamento h
procedimento especfico, a ser efetuado por meio de solicitao, disponvel no stio
www.receita.fazenda.gov.br.
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Dados informados
1. Os valores devem ser informados em reais e com centavos;
2. Os pagamentos a pessoas fsicas por ms de pagamento e por cdigo de
reteno;
3. Os pagamentos a pessoas jurdicas por ms de pagamento ou crdito e por
cdigo de reteno.
Observaes:
Fato gerador da DIRF
IRF
Nota Fiscal
CSRF
Pagamento
Nas DCTF(s) do responsvel pelo pagamento dever conter todas as informaes
prestadas na DIRF.
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
Estudo de casos
CNPJ:
Cdigo de reteno:
1708
5952
Ex.2009
Base de clculo IRF ( 1,5%) CSL (1,0%) PIS (0,65%) COFINS (3,00%) Liquido recebido
Janeiro
10.000,00
150,00
100,00
65,00
300,00
9.385,00
Fevereiro
8.000,00
120,00
80,00
52,00
240,00
7.508,00
Maro
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Abril
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Maio
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Junho
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Julho
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Agosto
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Setembro
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Outubro
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Novembro
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Dezembro
5.000,00
75,00
0,00
0,00
0,00
4.925,00
Momento da
compensao
IRF e CSLL
PIS e COFINS
Lucro
Lucro Real
Presumido
Trimestral
Lucro Real Anual
Trimestre
Trimestre
Mensal
Apurao mensal Apurao mensal Apurao mensal
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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DACON RETIFICADORA
A alterao das informaes prestadas em Dacon, nas hipteses em que admitida,
ser efetuada mediante apresentao de demonstrativo retificador, elaborado com
observncia das mesmas normas estabelecidas para o demonstrativo retificado.
(art.10)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
10
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
11
Caso prtico:
Empresa Comercial, Industrial e de Prestao de Servios, optante pelo Lucro Real
apresentou os seguintes dados relativos ao ms 01/2010.
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 - R$ 110.000,00
2 .1 ICMS incidente
- R$ 19.000,00
2 .2 IPI incidente
-R$ 10.000,00
3 Pagamento a prestador de servios pessoa fsica relativo a reparo em maquinas e
equipamentos - R$ 5.000,00
4 Despesas com energia eltrica
R$ 18.000,00
R$100.000,00
- R$ 6.150,00
R$
R$ 10.000,00
R$
16 Receitas de Aluguis
- R$ 10.000,00
3.000,00
5.000,00
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
24
Prazo de Entrega.
As pessoas jurdicas devem apresentar a DCTF at o 15 (dcimo quinto) dia til do
2 (segundo) ms subsequente ao ms de ocorrncia dos fatos geradores.
(art. 5)
IRPJ;
IRRF;
IPI, exceto o vinculado importao;
IOF;
CSLL;
PIS/PASEP;
COFINS;
CPMF;
Cide-Combustveis; e.
Cide Remessas para o Exterior
CSRF ( art. 30 da Lei n 10.833/200)
COSIRF(art. 34 da Lei n 10.833/2003)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
25
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.
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
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
26
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.
Caso prtico:
Preencher a DCTF relativa competncia 01/2010 de acordo com os dados a seguir:
1 IRRF - DARF 1708 R$ 1.000,00
2 PIS no cumulativo DARF 6912 R$ 8,00
3 CSRF 2 quinzena DARF 5952 R$ 3.000,00
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
27
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
28
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
29
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
30
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
31
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
34
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
35
o condomnio de edificaes;
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
36
PENALIDADES
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.
Para efeito de aplicao da multa prevista no item I, 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 da lavratura do auto de infrao.
Observado o disposto no tem anterior, 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).
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
37
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
38
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
39
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
40
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
41
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
42
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
43
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.
Mediante a entrega da Declarao de Compensao SRF, o contribuinte extingue o
dbito declarado at o limite do crdito informado, sob condio resolutria da ulterior
homologao do procedimento pela SRF.
Embora a data de criao da DCOMP possa ser anterior data do envio, somente a
data do envio da mesma considerada a data da compensao e a extino do
crdito tributrio e conseguinte quitao do dbito tributrio.
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
44
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
45
Caso o crdito a ser compensado seja superior ao debito com o qual se est
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.
Compensao de Saldo Negativo de IRPJ e CSLL
A atualizao do saldo negativo se dar a partir do ms seguinte ao encerramento do
trimestre ou do ano-calendrio, conforme o caso.
O saldo negativo de um perodo utilizado para compensar dbitos de outros perodos,
deixa de ser considerado saldo negativo e passa a fazer parte dos recolhimentos do
perodo atual.
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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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
46
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
47
Caso prtico:
Exerccio Recolhimento
Apurao
Recolhimento
Apurao
2009
Estimativa
Real
Estimativa
Real
Meses
IRPJ
CSLL
Janeiro
10.000,00
10.000,00
4.600,00
4.600,00
Fevereiro
12.000,00
12.000,00
4.800,00
4.800,00
Maro
11.000,00
11.000,00
4.500,00
4.500,00
Abril
9.000,00
9.000,00
4.000,00
4.000,00
Maio
18.000,00
8.000,00
7.100,00
2.100,00
Junho
0,00
0,00
0,00
0,00
Julho
0,00
0,00
0,00
0,00
Agosto
0,00
0,00
0,00
0,00
Setembro
0,00
0,00
0,00
0,00
Outubro
0,00
0,00
0,00
0,00
Novembro
0,00
0,00
0,00
0,00
Dezembro
0,00
0,00
0,00
0,00
Total
60.000,00
50.000,00
25.000,00
20.000,00
Retenes na Fonte
Cod. 1708
Cod. 5952
I.R. Fonte
CSL Fonte
3.000,00
1.800,00
3.000,00
1.800,00
6.000,00
1.800,00
6.000,00
6.000,00
6.000,00
6.000,00
6.000,00
6.000,00
53.400,00
2.000,00
1.200,00
2.000,00
1.200,00
4.000,00
1.200,00
4.000,00
4.000,00
4.000,00
4.000,00
4.000,00
4.000,00
35.600,00
Com base nos dados acima, efetuar a compensao de PIS e Cofins competncia
janeiro 2010 sabendo-se que a empresa apresentou IRPJ e CSLL devidos pelo Lucro
Real Anual de R$ 50.0000,00 e R$ 20.000,00 respectivamente.
Janeiro/2010
PIS R$ 1.500,00 (Cdigo do DARF. 6912)
Cofins - R$ 3.500,00 (Cdigo do DARF. 5856)
Data de vencimento: 25/02/2010
Fevereiro/2010
PIS R$ 2.000,00 (Cdigo do DARF. 6912)
Cofins - R$ 5.000,00 (Cdigo do DARF. 5856)
Data de vencimento: 25/03/2010
Taxa Selic
Dezembro/2009
Janeiro/2010
Fevereiro/2010
Maro/2010
0,73
0,66
0,59
0,76
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
48
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
49
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
50
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
51
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
52
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
53
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Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
54
Apropriao proporcional
Total dos dbitos
5.000,00
9,2104%
Crdito atualizado:
54.286,44
53.400,00 x
9,2105%
4.918,36
886,44 x
9,2105%
81,64
5.000,00
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Expositor: Alberto Gonalves