{"id":12540,"date":"2024-08-01T08:00:39","date_gmt":"2024-08-01T08:00:39","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=12540"},"modified":"2024-11-11T16:44:56","modified_gmt":"2024-11-11T16:44:56","slug":"a-ecd-em-numeros-potencial-de-recupercao-credito-tributario","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/08\/01\/a-ecd-em-numeros-potencial-de-recupercao-credito-tributario\/","title":{"rendered":"Os n\u00fameros da ECD revelam o potencial da auditoria cont\u00e1bil tribut\u00e1ria"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-size: 12pt;\">Por Alexandre Alcantara<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12pt; color: #ff0000;\">Atualizado em 011.11.2024<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">No per\u00edodo de 01\/01\/2024 a 11\/11\/2024 j\u00e1 haviam sido entregues 1.788.287 ECD, conforme informa\u00e7\u00f5es obtidas no Portal SPED, um incremento de 8,46% rela\u00e7\u00e3o ao total de ECD entregues em 2023.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">O gr\u00e1fico abaixo ilustra a evolu\u00e7\u00e3o do n\u00famero de ECDs entregues de 2019 a 2024, totalizando 8.592.115 entregas no per\u00edodo.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13045\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2024\/08\/ECD-2024-ATE-11112024.png\" alt=\"\" width=\"911\" height=\"604\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2024\/08\/ECD-2024-ATE-11112024.png 911w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2024\/08\/ECD-2024-ATE-11112024-300x199.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2024\/08\/ECD-2024-ATE-11112024-768x509.png 768w\" sizes=\"auto, (max-width: 911px) 100vw, 911px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Existe, portanto, um grande potencial de cr\u00e9dito tribut\u00e1rio que pode ser recuperado atrav\u00e9s da auditoria cont\u00e1bil tribut\u00e1ria, considerando que parte da sonega\u00e7\u00e3o de impostos se refere a vendas sem documento fiscal ou subfaturadas, as quais n\u00e3o s\u00e3o pass\u00edveis de identifica\u00e7\u00e3o atrav\u00e9s de auditoria fiscal convencional ou malhas fiscais.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">As estrat\u00e9gias de recupera\u00e7\u00e3o de cr\u00e9dito atrav\u00e9s do exame em profundidade da escritura\u00e7\u00e3o cont\u00e1bil s\u00e3o tratadas em nosso livro <a href=\"https:\/\/alcantara.pro.br\/portal\/manual-de-auditoria-contabil-tributaria\/\">Manual de Auditoria Cont\u00e1bil Tribut\u00e1ria<\/a>, pois somente atrav\u00e9s da auditoria cont\u00e1bil\/financeira \u00e9 poss\u00edvel seguir o rastro do dinheiro relacionado ao faturamento sonegado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Estas estrat\u00e9gias fazem parte do nosso treinamento em Auditoria Cont\u00e1bil, onde apresentamos em detalhes como aplicar os procedimentos de auditoria, atrav\u00e9s de estudos de casos e muita discuss\u00e3o sobre jurisprud\u00eancia, t\u00e9cnicas de auditoria dentre outros recursos de aprendizagem. Confira os detalhes dos \u00faltimos treinamentos em <a href=\"https:\/\/alcantara.pro.br\/portal\/2024\/06\/14\/sergipe-curso-de-auditoria-contabil-tributaria-com-foco-na-ecd\/\" target=\"_blank\" rel=\"noopener\">Sergipe<\/a>, <a href=\"https:\/\/alcantara.pro.br\/portal\/2024\/07\/03\/distrito-federal-curso-de-auditoria-contabil-tributaria-com-foco-na-ecd\/\" target=\"_blank\" rel=\"noopener\">Distrito Federal<\/a>., <a href=\"https:\/\/alcantara.pro.br\/portal\/2024\/09\/25\/curso-auditoria-contabil-sefaz-tocantins-2024\/\" target=\"_blank\" rel=\"noopener\">Tocantins<\/a> e <a href=\"https:\/\/alcantara.pro.br\/portal\/2024\/11\/03\/rondonia-curso-auditoriacontabil-tributaria-icms\/\" target=\"_blank\" rel=\"noopener\">Rond\u00f4nia<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Atualizado em 011.11.2024 No per\u00edodo de 01\/01\/2024 a 11\/11\/2024 j\u00e1 haviam sido<\/p>\n","protected":false},"author":1,"featured_media":10621,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,16,74,88],"tags":[],"class_list":["post-12540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil","category-auditoria-contabil-tributaria","category-sped-contabil","category-escrituracao-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Os n\u00fameros da ECD revelam o potencial da auditoria cont\u00e1bil tribut\u00e1ria - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/08\/01\/a-ecd-em-numeros-potencial-de-recupercao-credito-tributario\/\" \/>\n<meta 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