{"id":14659,"date":"2025-09-15T21:55:40","date_gmt":"2025-09-15T21:55:40","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14659"},"modified":"2025-10-03T13:36:57","modified_gmt":"2025-10-03T13:36:57","slug":"presuncao-omissao-de-receitas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/09\/15\/presuncao-omissao-de-receitas\/","title":{"rendered":"Presun\u00e7\u00e3o de Omiss\u00e3o de Receita"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p style=\"text-align: justify;\">A presun\u00e7\u00e3o de omiss\u00e3o de receita \u00e9 um dos pilares da atua\u00e7\u00e3o fiscal quando h\u00e1 ind\u00edcios de que a escritura\u00e7\u00e3o cont\u00e1bil n\u00e3o reflete a real movimenta\u00e7\u00e3o financeira da empresa. Nesses casos, utiliza-se a legisla\u00e7\u00e3o tribut\u00e1ria que permite presumir a ocorr\u00eancia de receita n\u00e3o declarada quando constatadas determinadas inconsist\u00eancias ou fraudes cont\u00e1beis. Entre os ind\u00edcios mais comuns est\u00e3o: saldo credor de caixa, suprimento de recursos sem origem comprovada, ativos ocultos, passivo fict\u00edcio e pagamentos n\u00e3o contabilizados.<\/p>\n<p>Essas presun\u00e7\u00f5es n\u00e3o s\u00e3o arbitr\u00e1rias, mas baseadas em elementos concretos obtidos por meio de <a href=\"https:\/\/alcantara.pro.br\/portal\/2025\/07\/09\/tecnicas-de-auditoria-contabil-tributaria-para-apuracao-de-omissao-de-receitas\/\" target=\"_blank\" rel=\"noopener\">an\u00e1lises t\u00e9cnicas<\/a> dos livros cont\u00e1beis, confrontos com extratos banc\u00e1rios, movimenta\u00e7\u00f5es de caixa e registros fiscais, estando presente na legisla\u00e7\u00e3o do IRPJ, ICMS e ISSQN de v\u00e1rios munic\u00edpios.<\/p>\n<p>A Lei Complementar n\u00ba 214\/2025, que institui o IBS e CBS, refor\u00e7a esse entendimento ao tamb\u00e9m disciplinar situa\u00e7\u00f5es em que tais presun\u00e7\u00f5es podem ser legalmente aplicadas, ampliando a seguran\u00e7a jur\u00eddica das autua\u00e7\u00f5es baseadas em auditoria cont\u00e1bil tribut\u00e1ria.<\/p>\n<hr \/>\n<p>Para saber mais sobre presun\u00e7\u00f5es de omiss\u00e3o de receitas confira em nosso livro &#8220;<a href=\"https:\/\/alcantara.pro.br\/portal\/livro-fraudes-contabeis\/\" target=\"_blank\" rel=\"noopener\"><strong>Fraudes Cont\u00e1beis: repercuss\u00f5es tribut\u00e1rias<\/strong><\/a>&#8221;<\/p>\n<p>As t\u00e9cnicas de auditoria cont\u00e1bil para identifica\u00e7\u00e3o destas fraudes s\u00e3o apresentadas em nossos treinamentos destinados a auditores fiscais tribut\u00e1rios<\/p>\n<ul>\n<li><a href=\"https:\/\/alcantara.pro.br\/portal\/portofolio-cursos-2-semestre-2025-01\/\" target=\"_blank\" rel=\"noopener\">Turmas j\u00e1 realizadas<\/a><\/li>\n<li><a href=\"https:\/\/alcantara.pro.br\/portal\/portofolio-cursos-2-semestre-2025-01\/\" target=\"_blank\" rel=\"noopener\">Cursos Dispon\u00edveis<\/a><\/li>\n<li>Conhe\u00e7a nosso <a href=\"https:\/\/alcantara.pro.br\/portal\/manual-de-auditoria-contabil-tributaria-2ed\/\" target=\"_blank\" rel=\"noopener\">Manual de Auditoria Cont\u00e1bil<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara A presun\u00e7\u00e3o de omiss\u00e3o de receita \u00e9 um dos pilares da atua\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":14662,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,102],"tags":[],"class_list":["post-14659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-fraudes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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