{"id":13755,"date":"2021-06-11T19:00:52","date_gmt":"2021-06-11T19:00:52","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=13755"},"modified":"2025-03-11T16:57:32","modified_gmt":"2025-03-11T16:57:32","slug":"operacao-da-rfb-usa-ecd-para-identificar-fraude-tributaria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2021\/06\/11\/operacao-da-rfb-usa-ecd-para-identificar-fraude-tributaria\/","title":{"rendered":"Opera\u00e7\u00e3o da RFB usa ECD para identificar fraude tribut\u00e1ria."},"content":{"rendered":"<p><span style=\"font-size: 18pt;\"><strong>Opera\u00e7\u00e3o Receita Aditivada<\/strong><\/span><\/p>\n<blockquote><p>Receita Federal identifica sonega\u00e7\u00e3o fiscal de mais de R$ 200 milh\u00f5es no segmento de postos de combust\u00edveis<\/p><\/blockquote>\n<p>A Superintend\u00eancia da Receita Federal no Rio Grande do Sul identificou sonega\u00e7\u00e3o fiscal na ordem de mais de R$ 200 milh\u00f5es no segmento de postos de combust\u00edveis.<\/p>\n<p>A pr\u00e1tica ocorreu em estabelecimentos de todo o pa\u00eds e foi detectada a partir do cruzamento de informa\u00e7\u00f5es das principais distribuidoras de combust\u00edveis do pa\u00eds, como Petrobr\u00e1s, Raizen e Ipiranga e de seus clientes, as redes de postos de combust\u00edveis.<\/p>\n<p>A equipe de sele\u00e7\u00e3o da Receita Federal do RS identificou na Escritura\u00e7\u00e3o Cont\u00e1bil Digital \u2013 ECD \u2013 das distribuidoras elevadas despesas com bonifica\u00e7\u00f5es pagas a redes de postos de combust\u00edveis, de duas esp\u00e9cies:<\/p>\n<ul>\n<li>Bonifica\u00e7\u00f5es Antecipadas: pagas na forma de adiantamentos, mas dependentes de condi\u00e7\u00f5es que deveriam ser implementadas pelo posto benefici\u00e1rio, como fidelidade, volume de compras etc.;<\/li>\n<li>Bonifica\u00e7\u00f5es Postecipadas: pagas ao final, em fun\u00e7\u00e3o de performance\/desempenho. Por exemplo: eram pagas trimestralmente, ap\u00f3s verificado o atingimento da meta pr\u00e9-estabelecida.<\/li>\n<\/ul>\n<p>O tratamento tribut\u00e1rio adequado para as bonifica\u00e7\u00f5es recebidas pelos postos de combust\u00edveis \u00e9 o seguinte:<\/p>\n<ul>\n<li>Bonifica\u00e7\u00f5es Antecipadas: apropria\u00e7\u00e3o mensal das receitas na medida em que as condi\u00e7\u00f5es estabelecidas s\u00e3o atendidas pelo benefici\u00e1rio (normalmente a aquisi\u00e7\u00e3o de determinado volume de combust\u00edveis e lubrificantes);<\/li>\n<li>Bonifica\u00e7\u00f5es Postecipadas: apropria\u00e7\u00e3o como receita no momento do recebimento.<\/li>\n<\/ul>\n<p>A partir dessa constata\u00e7\u00e3o, foram selecionados postos que n\u00e3o estavam tributando as bonifica\u00e7\u00f5es de forma correta.<\/p>\n<p>Durante os procedimentos fiscais foram identificadas diversas situa\u00e7\u00f5es, como:<\/p>\n<ul>\n<li>Falta de contabiliza\u00e7\u00e3o e tributa\u00e7\u00e3o das bonifica\u00e7\u00f5es;<\/li>\n<li>Tributa\u00e7\u00e3o das bonifica\u00e7\u00f5es antecipadas apenas no final do contrato;<\/li>\n<li>Utiliza\u00e7\u00e3o de al\u00edquotas reduzidas de Pis e Cofins (al\u00edquotas de receitas financeiras \u2013 0,65% PIS e 4% Cofins &#8211; , al\u00edquota normal(bonifica\u00e7\u00e3o) \u00e9 de 1,65% Pis e 7,6% Cofins);<\/li>\n<li>Tributa\u00e7\u00e3o das bonifica\u00e7\u00f5es em Holding utilizando a sistem\u00e1tica do lucro presumido.<\/li>\n<\/ul>\n<p>At\u00e9 o momento, 93 estabelecimentos, de todas as regi\u00f5es fiscais do pa\u00eds foram, ou ainda est\u00e3o sendo fiscalizados. A expectativa era que os lan\u00e7amentos chegassem a 100 milh\u00f5es, mas eles j\u00e1 ultrapassam R$ 256 milh\u00f5es e ainda h\u00e1 fiscaliza\u00e7\u00f5es em andamento, cujo valor estimado de lan\u00e7amento ultrapassa 40 milh\u00f5es. Muitos estabelecimentos j\u00e1 est\u00e3o negociando os valores lan\u00e7ados. Aproximadamente 53 milh\u00f5es j\u00e1 foram, total ou parcialmente pagos\/parcelados.<\/p>\n<p>Tendo em vista a abrang\u00eancia da a\u00e7\u00e3o, acredita-se que haver\u00e1 uma mudan\u00e7a do comportamento dos contribuintes e uma declara\u00e7\u00e3o\/arrecada\u00e7\u00e3o espont\u00e2nea dos tributos.<\/p>\n<p>A dimens\u00e3o do resultado dessa opera\u00e7\u00e3o pode ser medida pela aplica\u00e7\u00e3o dos recursos sonegados. Caso os R$ 256 milh\u00f5es fossem empregados na compra de vacinas como a Coronavac, seria poss\u00edvel adquirir, a um custo unit\u00e1rio de R$ 58,00, mais de 4,4 milh\u00f5es de doses, ou seja, 2,2 milh\u00f5es de brasileiros imunizados.<\/p>\n<p>Fonte:\u00a0<a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/noticias\/2021\/junho\/operacao-receita-aditivada\" target=\"_blank\" rel=\"noopener\">RFB<\/a>,\u00a0 10\/06\/2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opera\u00e7\u00e3o Receita Aditivada Receita Federal identifica sonega\u00e7\u00e3o fiscal de mais de R$ 200 milh\u00f5es no<\/p>\n","protected":false},"author":1,"featured_media":13756,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,56,121,169],"tags":[],"class_list":["post-13755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-c49-crimes-tributarios","category-imposto-de-renda","category-receita-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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