{"id":11864,"date":"2023-12-29T06:00:24","date_gmt":"2023-12-29T06:00:24","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=11864"},"modified":"2023-12-28T20:17:02","modified_gmt":"2023-12-28T20:17:02","slug":"rfb-define-porte-maiores-contribuintes","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/12\/29\/rfb-define-porte-maiores-contribuintes\/","title":{"rendered":"Receita Federal define crit\u00e9rios para classificar maiores contribuintes"},"content":{"rendered":"<p>A Receita Federal do Brasil (RFB) editou a Portaria n\u00ba 390\/2023 (DOU de 21\/12\/2023) estabelecendo os crit\u00e9rios para classifica\u00e7\u00e3o das pessoas jur\u00eddicas como maiores contribuintes no \u00e2mbito da Secretaria Especial da RFB.<\/p>\n<p>Os crit\u00e9rios anuais para classifica\u00e7\u00e3o das pessoas jur\u00eddicas s\u00e3o divididos em duas categorias: contribuintes diferenciados e contribuintes especiais.<\/p>\n<p><strong>Contribuinte Diferenciado<\/strong>: Uma pessoa jur\u00eddica ser\u00e1 classificada como diferenciada se, em rela\u00e7\u00e3o ao respectivo ano-calend\u00e1rio, tiver:<\/p>\n<ul>\n<li>Informado receita bruta anual maior ou igual a R$ 340.000.000,00;<\/li>\n<li>Declarado d\u00e9bitos cuja soma total seja maior ou igual a R$ 80.000.000,00;<\/li>\n<li>Realizado opera\u00e7\u00f5es de importa\u00e7\u00e3o ou exporta\u00e7\u00e3o cujo valor total seja maior ou igual a R$ 340.000.000,00.<\/li>\n<\/ul>\n<p><strong>Contribuinte Especial<\/strong>: Uma pessoa jur\u00eddica ser\u00e1 classificada como especial se, em rela\u00e7\u00e3o ao respectivo ano-calend\u00e1rio, tiver:<\/p>\n<ul>\n<li>Informado receita bruta anual maior ou igual a R$ 2.000.000.000,00;<\/li>\n<li>Declarado d\u00e9bitos cuja soma total seja maior ou igual a R$ 500.000.000,00.<\/li>\n<\/ul>\n<p><strong>Destaques<\/strong><\/p>\n<blockquote>\n<ul>\n<li>Os contribuintes classificados est\u00e3o sujeitos ao monitoramento dos maiores contribuintes.<\/li>\n<li>A defini\u00e7\u00e3o ser\u00e1 realizada com base nas informa\u00e7\u00f5es de que a RFB dispuser no momento da formaliza\u00e7\u00e3o da rela\u00e7\u00e3o final dos maiores contribuintes.<\/li>\n<li>A RFB poder\u00e1 estabelecer ainda indicadores, metas, crit\u00e9rios de sele\u00e7\u00e3o, jurisdi\u00e7\u00e3o e formas de controle e avalia\u00e7\u00e3o espec\u00edficos para processos de trabalho ou atividades relacionados \u00e0s pessoas jur\u00eddicas de que trata a citada Portaria.<\/li>\n<\/ul>\n<\/blockquote>\n<p><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=135405\" target=\"_blank\" rel=\"noopener\"><strong>Confira AQUI \u00edntegra da Portaria n\u00ba 390\/20023 da RFB<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal do Brasil (RFB) editou a Portaria n\u00ba 390\/2023 (DOU de 21\/12\/2023) estabelecendo<\/p>\n","protected":false},"author":1,"featured_media":11865,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,121,169],"tags":[],"class_list":["post-11864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c42-auditoria-fiscal","category-imposto-de-renda","category-receita-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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