Académique Documents
Professionnel Documents
Culture Documents
E-mail: cursos@crcrj.org.br
Expositor:
Alberto Gonalves
contato@agmcontadores.com.br
2012
Atualizao:
24/04/2012
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
Obrigatoriedade
Devem apresentar a Dirf, as pessoas fsicas ou jurdicas caso tenham pagado 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:
rgos Pblicos
Sem prejuzo do disposto no art. 2, devero ser prestadas informaes relativas
reteno do IRRF e das contribuies incidentes sobre os pagamentos efetuados a
pessoas jurdicas pelo fornecimento de bens ou prestao de servios, nos termos do
art. 64 da Lei n 9.430, de 27 de dezembro de 1996, nas Dirf entregues pelos(as):
(art.3)
I - rgos pblicos;
II - autarquias e fundaes da administrao pblica federal;
III - empresas pblicas;
IV - sociedades de economia mista; e
V - demais entidades de cujo capital social sujeito a voto, a Unio, direta ou
indiretamente, detenha a maioria, e que recebam recursos do Tesouro Nacional e
estejam obrigadas a registrar a sua execuo oramentria e financeira no Sistema
Integrado de Administrao Financeira do Governo Federal (Siafi).
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
Prazo de Entrega
As declaraes devero ser enviadas pela Internet at as 23:59 horas (horrio de
Braslia) do dia 29 de fevereiro de 2012 (exerccio financeiro 2011).
Prazo de entrega da Dirf de Encerramento de Atividades: ltimo dia til do ms
subseqente ao da ocorrncia do evento.
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.
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.
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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.
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.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
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.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
Estudo de casos
Caso 1 Empresa contrata em janeiro de X1, servios sujeitos reteno das
Contribuies Sociais na Fonte pelo valor de R$ 4.900,00. O prestador do servio
emite Nota Fiscal de Servios em 10.02.X1 com vencimento para 15.02.X1 sendo a
mesma quitada no vencimento. Posteriormente, em 22.02.X1, o prestador do servio
emite Nota Fiscal Complementar em funo da sub avaliao dos servios, sendo a
mesma no valor de R$ 200,00 com vencimento para 26.02.X1.
Desta forma, a empresa contratante estar obrigada a reter o percentual de 4,65%
previsto em legislao sobre o valor total de R$ 5.100,00 sendo que o pagamento da
2 Nota Fiscal no comporta o desconto sobre o total.
Pergunta-se: Como devero ser informados na DIRF da empresa Contratante os
valores retidos?
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
CNPJ:
Cdigo de reteno:
1708
5952
Ex.2011
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
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
10
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
11
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
12
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)
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
13
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
DO CONTROLE DAS
CONTRIBUIES
INFORMAES
14
RELATIVAS
APURAO
DAS
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
15
Caso prtico:
Empresa Comercial, Industrial e de Prestao de Servios, optante pelo Lucro Real
apresentou os seguintes dados relativos ao ms 01/X1.
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
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
16
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
17
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
18
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
19
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
20
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
21
Anotaes
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
22
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
23
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
24
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
___________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
25
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
26
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
27
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
28
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
29
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)
Dbitos e Crditos a serem informados
A DCTF deve conter informaes relativas aos valores devidos (dbitos) e os
respectivos valores utilizados para sua quitao (crditos), dos seguintes tributos e
contribuies federais:
IRPJ;
IRRF;
IPI, exceto o vinculado importao;
IOF;
CSLL;
PIS/PASEP;
COFINS;
CPMF;
Cide-Combustveis; e.
Cide Remessas para o Exterior
RET Pagamento Unificado de Tributos
CSRF ( art. 30 da Lei n 10.833/200)
COSIRF(art. 34 da Lei n 10.833/2003)
Contribuies Previdencirias
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
30
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
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
31
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.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
32
Caso prtico:
Preencher a DCTF relativa competncia 01/X1 de acordo com os dados a seguir:
1 PIS no cumulativo DARF 6912 R$ 8,00
2 - CSRF 2 quinzena DARF 5952 R$ 3.000,00
3 IRPJ Estimativa DARF 2362 R$ 10.000,00
4 Declarao de Compensao - PERDCOMP
4.1 Dbito - Cofins R$ 5.000,00
4.2 Crdito Saldo Negativo de IRRF
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
33
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
34
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
35
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
36
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
37
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
38
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
39
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
40
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
41
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
42
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
43
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
44
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).
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
___________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
45
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
46
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
47
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
48
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
49
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
50
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
51
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.
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.
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
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
52
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.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
53
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
54
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
(Preenchimento e Obrigaes Acessrias)
55
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)
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
56
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
57
Caso prtico:
Exerccio Recolhimento
Apurao
Recolhimento
Apurao
2011
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 2012 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/2012
PIS R$ 1.500,00 (Cdigo do DARF. 6912)
Cofins - R$ 3.500,00 (Cdigo do DARF. 5856)
Data de vencimento: 25/02/2012
Fevereiro/2012
PIS R$ 2.000,00 (Cdigo do DARF. 6912)
Cofins - R$ 5.000,00 (Cdigo do DARF. 5856)
Data de vencimento: 25/03/2012
Taxa Selic
Dezembro/2011
Janeiro/2012
Fevereiro/2012
Maro/2012
0,91
0,89
0,75
0,82
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
58
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
59
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
60
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
61
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
62
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
63
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
64
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
65
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
66
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
DIRF/DACON/DCTF/DIPJ/PERDCOMP
(Preenchimento e Obrigaes Acessrias)
67
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves