Escolar Documentos
Profissional Documentos
Cultura Documentos
DO RIO DE JANEIRO
Cmara de Pesquisa e Desenvolvimento Profissional
Home page: www.crc.org.br E-mail: cursos@crcrj.org.br
05/04/2010
DIRF/DACON/DCTF/DIPJ/PERDCOMP 2
(Preenchimento e Obrigaes Acessrias)
DIRF - DECLARAO DO IMPOSTO DE RENDA RETIDO NA FONTE
Finalidade
Informar a Secretaria da Receita Federal, na qualidade de agente arrecador, sobre as
retenes de IRRF e das CSRF efetuadas pelo contribuinte no ano-calendrio
anterior.
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:
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).
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 3
(Preenchimento e Obrigaes Acessrias)
Multas Relativas a Dirf
I - falta de apresentao da Dirf no prazo fixado, ou a sua apresentao aps o prazo
sujeita o declarante, inclusive sobre o montante a multa de;
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.
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.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 4
(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/ano-
calendrio, 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.
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.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 5
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
Dados informados
Observaes:
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 6
(Preenchimento e Obrigaes Acessrias)
Estudo de casos
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 7
(Preenchimento e Obrigaes Acessrias)
Conceito
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 8
(Preenchimento e Obrigaes Acessrias)
Esto dispensadas da apresentao do demonstrativo:
I - as Microempresas (ME) e as Empresas de Pequeno Porte (EPP);
II - as pessoas jurdicas imunes e isentas do IRPJ, cuja soma dos valores mensais da
Contribuio para o PIS/Pasep e da Cofins apuradas seja igual ou inferior a R$
10.000,00 (dez mil reais), observado o disposto no 5;
III - as pessoas jurdicas que se mantiveram inativas ;
IV - os rgos pblicos; e
V - as autarquias e as fundaes pblicas.
VII - os condomnios edilcios;
VIII - os consrcios;
IX - os clubes de investimento registrados em Bolsa de Valores;
X - os fundos de investimento imobilirio;
XI - as embaixadas, misses, delegaes permanentes, consulados-gerais,
consulados, vice-consulados, consulados honorrios e as unidades especficas do
governo brasileiro no exterior;
XII - as representaes permanentes de organizaes internacionais;
XIII - os servios notariais e registrais (cartrios);
XIV - os fundos especiais de natureza contbil ou financeira, no dotados de
personalidade jurdica, criados no mbito de qualquer dos Poderes da Unio, dos
Estados, do Distrito Federal e dos Municpios, bem como dos Ministrios Pblicos e
dos Tribunais de Contas;
XV - os candidatos a cargos polticos eletivos e os comits financeiros dos partidos
polticos, nos termos da legislao especfica;
XVI - as incorporaes imobilirias sujeitas ao pagamento unificado de tributos de que
trata a Lei N 10.931, de 2 de agosto de 2004;
XVII - as empresas, fundaes ou associaes domiciliadas no exterior que possuam
no Brasil bens e direitos sujeitos a registro de propriedade ou posse perante rgos
pblicos, localizados ou utilizados no Brasil;
XVIII - as comisses, sem personalidade jurdica, criadas por ato internacional
celebrado pela Repblica Federativa do Brasil e um ou mais pases, para fins
diversos; e XV - as comisses de conciliao prvia de que trata o art. 1 da Lei N
9.958, de 12 de janeiro de 2000.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 9
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
DACON RETIFICADORA
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 10
(Preenchimento e Obrigaes Acessrias)
Entrega fora do prazo ou no entrega
Nota:
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
Sanes Penais
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 11
(Preenchimento e Obrigaes Acessrias)
Caso prtico:
Empresa Comercial, Industrial e de Prestao de Servios, optante pelo Lucro Real
apresentou os seguintes dados relativos ao ms 01/2010.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 12
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 13
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 14
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 15
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 16
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 17
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 18
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 19
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 20
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 21
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 22
(Preenchimento e Obrigaes Acessrias)
DCTF - DECLARAO DE DBITOS E CRDITOS TRIBUTRIOS
FEDERAIS
Objetivo
Informar a Receita Federal do Brasil, os dbitos e crditos tributrios apurados e ou
retidos pelo contribuinte em determinado espao de tempo conforme determinao da
RFB.
(Instruo Normativa n 974, de 27 de novembro de 2009)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 23
(Preenchimento e Obrigaes Acessrias)
Da Dispensa de Apresentao da DCTF
Art. 3 Esto dispensadas de apresentao da DCTF:
I - as Microempresas (ME) e as Empresas de Pequeno Porte (EPP) enquadradas no
Simples Nacional;
II - as pessoas jurdicas que se mantiverem inativas durante todo o ano-calendrio;
III - os rgos pblicos da administrao direta da Unio;
IV - as autarquias e as fundaes pblicas federais;
V - as pessoas jurdicas que no tenham dbito a declarar;
VI - os condomnios edilcios;
VII - os consrcios;
VIII - os clubes de investimento registrados em Bolsa de Valores;
IX - as embaixadas, misses, delegaes permanentes, consulados-gerais,
consulados, vice-consulados, consulados honorrios e as unidades especficas do
governo brasileiro no exterior;
X - as representaes permanentes de organizaes internacionais;
XI - os servios notariais e registrais (cartrios);
XII - os fundos especiais de natureza contbil ou financeira, no dotados de
personalidade jurdica, criados no mbito de qualquer dos Poderes da Unio, dos
Estados, do Distrito Federal e dos Municpios, bem como dos Ministrios Pblicos e
dos Tribunais de Contas;
XIII - os candidatos a cargos polticos eletivos e os comits financeiros dos partidos
polticos nos termos da legislao especfica;
XIV - as incorporaes imobilirias objeto de opo pelo Regime Especial de
Tributao (RET);
XV - as comisses, sem personalidade jurdica, criadas por ato internacional
celebrado pela repblica Federativa do Brasil e um ou mais pases, para fins diversos
XVI - as comisses de conciliao prvia de que trata o art. 1 da Lei n 9.958, de 12
de janeiro de 2000.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 24
(Preenchimento e Obrigaes Acessrias)
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)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 25
(Preenchimento e Obrigaes Acessrias)
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
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 26
(Preenchimento e Obrigaes Acessrias)
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;
Caso prtico:
Preencher a DCTF relativa competncia 01/2010 de acordo com os dados a seguir:
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 27
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 28
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 29
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 30
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 31
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 32
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 33
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 34
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 35
(Preenchimento e Obrigaes Acessrias)
DIPJ - DECLARAO DE INFORMAES ECONMICO-FISCAIS DA PESSOA
JURDICA
II - o consrcio
III - a pessoa fsica que individualmente, preste servios profissionais ,dentre os quais:
o condomnio de edificaes;
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 36
(Preenchimento e Obrigaes Acessrias)
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.
Multa mnima
A multa mnima aplicada pelo atraso ou falta de entrega da DIPJ de R$ 500,00
(quinhentos reais).
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 37
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 38
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 39
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 40
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 41
(Preenchimento e Obrigaes Acessrias)
Ficha 54 - Demonstrativo do Imposto de Renda, CSLL e Contribuio
Previdenciria Retidos na Fonte (LR, LP e LA)
Nesta ficha, devem ser prestadas informaes sobre todo o imposto de renda (IRRF)
e contribuio social sobre o lucro lquido (CSLL) retidos na fonte durante o perodo
abrangido pela declarao, limitadas a 9.999 registros (em ordem decrescente de
valor), incidentes sobre as receitas que compem a base de clculo do tributo devido.
Para o preenchimento desta ficha, o beneficirio que esteja compensando fonte (IRRF
ou CSLL) deve inicialmente clicar no boto incluir (lado direito superior desta ficha) e
observar as seguintes instrues:
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 42
(Preenchimento e Obrigaes Acessrias)
Modalidades
Pedido Eletrnico de Restituio
Pessoas Fsicas
Crdito tenha sido reconhecido por deciso judicial transitada em julgado e, nos casos
em que o crdito do contribuinte se refira a pagamento indevido ou efetuado a maior
que o devido h menos de cinco anos, nos seguintes casos:
Pessoas Jurdicas
Tratando-se de pedido de restituio formulado por pessoa jurdica, em todos os
casos em que o crdito tenha sido reconhecido por deciso judicial transitada em
julgado e, no sendo o crdito objeto de deciso judicial transitada em julgado, nos
casos em que o crdito do contribuinte se refira a:
a) saldo negativo do(IRPJ)
b) saldo negativo da (CSLL)
c) pagamento indevido ou a maior que o devido de IRPJ de:
IRRF;
IPI;
IOF;
ITR;
DAS (Documento de Arrecadao do Simples Nacional);
CSLL;
PIS/Pasep;
Cofins;
CPMF;
RET Patrimnio de Afetao;
CSRF;
COSIRF.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 43
(Preenchimento e Obrigaes Acessrias)
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.
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.
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.
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 44
(Preenchimento e Obrigaes Acessrias)
Habilitao Prvia
O contribuinte que tiver crdito reconhecido por deciso judicial transitada em julgado,
dever obter habilitao prvia do crdito junto a SRF.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 45
(Preenchimento e Obrigaes Acessrias)
Atualizao dos Crditos
Os impostos e contribuies recolhidos a maior ou indevidamente sero atualizados
pela taxa Selic de acordo com o regime de competncia.
Os valores relativos a atualizao de crditos sero receitas tributveis na
determinao da base de calculo dos tributos federais administrados pela SRF.
O imposto pago a maior ou indevidamente ser atualizado at a data em que
ocorrer a compensao.
(art. 4. Instruo Normativa n. 93/1997)
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.
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)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 46
(Preenchimento e Obrigaes Acessrias)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 47
(Preenchimento e Obrigaes Acessrias)
Caso prtico:
Exerccio Recolhimento Apurao Recolhimento Apurao Retenes na Fonte
2009 Estimativa Real Estimativa Real Cod. 1708 Cod. 5952
Meses IRPJ CSLL I.R. Fonte CSL Fonte
Janeiro 10.000,00 10.000,00 4.600,00 4.600,00 3.000,00 2.000,00
Fevereiro 12.000,00 12.000,00 4.800,00 4.800,00 1.800,00 1.200,00
Maro 11.000,00 11.000,00 4.500,00 4.500,00 3.000,00 2.000,00
Abril 9.000,00 9.000,00 4.000,00 4.000,00 1.800,00 1.200,00
Maio 18.000,00 8.000,00 7.100,00 2.100,00 6.000,00 4.000,00
Junho 0,00 0,00 0,00 0,00 1.800,00 1.200,00
Julho 0,00 0,00 0,00 0,00 6.000,00 4.000,00
Agosto 0,00 0,00 0,00 0,00 6.000,00 4.000,00
Setembro 0,00 0,00 0,00 0,00 6.000,00 4.000,00
Outubro 0,00 0,00 0,00 0,00 6.000,00 4.000,00
Novembro 0,00 0,00 0,00 0,00 6.000,00 4.000,00
Dezembro 0,00 0,00 0,00 0,00 6.000,00 4.000,00
Total 60.000,00 50.000,00 25.000,00 20.000,00 53.400,00 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 0,73
Janeiro/2010 0,66
Fevereiro/2010 0,59
Maro/2010 0,76
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 48
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 49
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 50
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 51
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 52
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 53
(Preenchimento e Obrigaes Acessrias)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP 54
(Preenchimento e Obrigaes Acessrias)
Apropriao proporcional
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves