{"id":1868,"date":"2018-06-15T17:23:17","date_gmt":"2018-06-15T20:23:17","guid":{"rendered":"https:\/\/granda.com.br\/?p=1868"},"modified":"2018-06-15T17:23:17","modified_gmt":"2018-06-15T20:23:17","slug":"receita-federal-regulamenta-a-compensacao-tributaria","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/receita-federal-regulamenta-a-compensacao-tributaria\/","title":{"rendered":"Receita Federal regulamenta a compensa\u00e7\u00e3o tribut\u00e1ria"},"content":{"rendered":"

A Instru\u00e7\u00e3o Normativa (IN) RFB n\u00ba 1810\/2018 trata da unifica\u00e7\u00e3o de regimes jur\u00eddicos (cr\u00e9ditos fazend\u00e1rios e previdenci\u00e1rios)<\/h3>\n

 <\/p>\n

Foi publicada hoje no Di\u00e1rio Oficial da Uni\u00e3o, a\u00a0Instru\u00e7\u00e3o Normativa RFB n\u00ba 1810, de 2018,<\/a>que disciplina a compensa\u00e7\u00e3o tribut\u00e1ria.<\/p>\n

Destaca-se a unifica\u00e7\u00e3o dos regimes jur\u00eddicos de compensa\u00e7\u00e3o tribut\u00e1ria (cr\u00e9ditos fazend\u00e1rios e previdenci\u00e1rios) relativamente \u00e0s pessoas jur\u00eddicas que utilizarem o Sistema de Escritura\u00e7\u00e3o Digital das Obriga\u00e7\u00f5es Fiscais, Previdenci\u00e1rias e Trabalhistas (e-Social) para apura\u00e7\u00e3o das contribui\u00e7\u00f5es\u00a0a que se referem os arts. 2\u00ba e 3\u00ba da Lei n\u00ba 11.457, de 2007, nos termos da Lei n\u00ba 13.670, de 2018.<\/p>\n

A compensa\u00e7\u00e3o tribut\u00e1ria unificada ser\u00e1 aplic\u00e1vel somente \u00e0s pessoas jur\u00eddicas que utilizarem o e-Social para a apura\u00e7\u00e3o das referidas contribui\u00e7\u00f5es.\u00a0As empresas que utilizarem o eSocial poder\u00e3o, inclusive, efetuar a compensa\u00e7\u00e3o cruzada (entre cr\u00e9ditos e d\u00e9bitos previdenci\u00e1rios ou fazend\u00e1rios), observadas as restri\u00e7\u00f5es impostas pela legisla\u00e7\u00e3o decorrentes da transi\u00e7\u00e3o entre os regimes.<\/p>\n

O regime de compensa\u00e7\u00e3o efetivado por meio de informa\u00e7\u00e3o em GFIP n\u00e3o ser\u00e1 alterado para as pessoas jur\u00eddicas que n\u00e3o utilizarem o e-Social.<\/p>\n

O ato normativo tamb\u00e9m disp\u00f5e sobre as veda\u00e7\u00f5es decorrentes da Lei n\u00ba 13.670, de 2018, quanto \u00e0 compensa\u00e7\u00e3o de d\u00e9bito de estimativa do IRPJ ou da CSLL, de valores de quotas de sal\u00e1rio-fam\u00edlia e sal\u00e1rio-maternidade e de cr\u00e9dito objeto de procedimento fiscal.<\/p>\n

No que se refere \u00e0 veda\u00e7\u00e3o da compensa\u00e7\u00e3o de d\u00e9bitos relativos ao recolhimento mensal por estimativa do IRPJ e da CSLL, tem-se que as “estimativas indevidamente compensadas geram falso saldo negativo do imposto que por sua vez tamb\u00e9m \u00e9 indevidamente compensado com outros d\u00e9bitos, inclusive de outras estimativas, implicando o n\u00e3o pagamento sem fim do cr\u00e9dito tribut\u00e1rio devido pelo contribuinte” \u2014 Exposi\u00e7\u00e3o de Motivos n\u00ba 00107\/2017 MF ao Projeto de Lei n\u00ba 8.456, de 2017.<\/p>\n

Em rela\u00e7\u00e3o \u00e0 veda\u00e7\u00e3o da compensa\u00e7\u00e3o de cr\u00e9dito objeto de procedimento fiscal, “pretende-se eliminar a possibilidade de extin\u00e7\u00e3o de d\u00edvidas tribut\u00e1rias por meio de utiliza\u00e7\u00e3o de cr\u00e9ditos quando, em an\u00e1lise de risco, forem identificados ind\u00edcios de improced\u00eancia e o documento apresentado pelo contribuinte estiver sob procedimento fiscal para an\u00e1lise e reconhecimento do direito credit\u00f3rio” \u2014 Exposi\u00e7\u00e3o de Motivos n\u00ba 00107\/2017 MF ao Projeto de Lei n\u00ba 8.456, de 2017.<\/p>\n

A veda\u00e7\u00e3o se aplica somente ao procedimento fiscal distribu\u00eddo por meio de Termo de Distribui\u00e7\u00e3o de Procedimento Fiscal (TDPF), n\u00e3o se aplicando aos procedimentos fiscais de an\u00e1lise de restitui\u00e7\u00e3o, reembolso, ressarcimento ou compensa\u00e7\u00e3o que dispensam a emiss\u00e3o de TDPF.<\/p>\n

Define-se, ainda, que a compensa\u00e7\u00e3o de cr\u00e9dito de contribui\u00e7\u00e3o previdenci\u00e1ria decorrente de a\u00e7\u00e3o judicial, por meio de declara\u00e7\u00e3o de compensa\u00e7\u00e3o, poder\u00e1 ser realizada somente ap\u00f3s a pr\u00e9via habilita\u00e7\u00e3o do cr\u00e9dito, mantendo-se a sua dispensa somente para a compensa\u00e7\u00e3o em GFIP.<\/p>\n

\n

Fonte: Receita Federal do Brasil<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

A Instru\u00e7\u00e3o Normativa (IN) RFB n\u00ba 1810\/2018 trata da unifica\u00e7\u00e3o de regimes jur\u00eddicos (cr\u00e9ditos fazend\u00e1rios e previdenci\u00e1rios)   Foi publicada hoje no Di\u00e1rio Oficial da Uni\u00e3o, a\u00a0Instru\u00e7\u00e3o Normativa RFB n\u00ba [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[250],"ppma_author":[288],"class_list":["post-1868","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-tributario-compensacao-receita-federal"],"yoast_head":"\nReceita Federal regulamenta a compensa\u00e7\u00e3o tribut\u00e1ria | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.\" \/>\n<meta name=\"robots\" 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