{"id":15656,"date":"2026-08-11T06:00:20","date_gmt":"2026-08-11T06:00:20","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15656"},"modified":"2026-08-11T15:01:00","modified_gmt":"2026-08-11T15:01:00","slug":"decisoes-administrativas-e-judiciais-sobre-fraudes-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2026\/08\/11\/decisoes-administrativas-e-judiciais-sobre-fraudes-contabeis\/","title":{"rendered":"Decis\u00f5es Administrativas e Judiciais sobre Fraudes Cont\u00e1beis"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p>Lan\u00e7amos a segunda edi\u00e7\u00e3o do nosso livro &#8220;<strong>Decis\u00f5es administrativas e judiciais sobre fraudes cont\u00e1beis com repercuss\u00e3o tribut\u00e1ria: foco especial no IRPJ e ICMS<\/strong>&#8220;.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/link.amazon\/B07E2D3gw\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-15657 alignright\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/07\/Capa-2ed.png\" alt=\"\" width=\"180\" height=\"282\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/07\/Capa-2ed.png 512w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/07\/Capa-2ed-192x300.png 192w\" sizes=\"auto, (max-width: 180px) 100vw, 180px\" \/><\/a>Esta colet\u00e2nea, ampliada para <strong>mais de noventa ac\u00f3rd\u00e3os<\/strong>, apresenta uma amostra do entendimento no \u00e2mbito administrativo tribut\u00e1rio e no \u00e2mbito judicial no que se refere \u00e0s infra\u00e7\u00f5es \u00e0 legisla\u00e7\u00e3o tribut\u00e1ria, apuradas atrav\u00e9s da presun\u00e7\u00e3o legal de omiss\u00e3o de sa\u00eddas de mercadorias, cujos ind\u00edcios foram identificados atrav\u00e9s da auditoria da escritura\u00e7\u00e3o cont\u00e1bil do contribuinte no \u00e2mbito do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Presta\u00e7\u00e3o de Servi\u00e7os (ICMS).<\/p>\n<p>O uso da contabilidade como instrumento de auditoria cont\u00e1bil tribut\u00e1ria vem se consolidando ao longo dos anos, sendo esta colet\u00e2nea uma clara constata\u00e7\u00e3o deste fato. Neste sentido a 8\u00aa C\u00e2mara do 1\u00ba Conselho de Contribuintes (RFB) deixa evidente a import\u00e2ncia da contabilidade para efeito de identifica\u00e7\u00e3o da pr\u00e1tica de il\u00edcitos tribut\u00e1rios, na medida em que ressalta que a contabilidade se revela em tr\u00eas dimens\u00f5es, e dentre elas, a fiscal, a qual faz<span class=\"a-text-bold a-text-italic\">\u00a0\u201c<strong>prova a favor do sujeito passivo. Caso contr\u00e1rio, faz prova contra<\/strong>\u201d.<\/span><\/p>\n<blockquote><p><strong><em>AC\u00d3RD\u00c3O 108-07.816 <\/em><\/strong><\/p>\n<p><strong><em>\u00d3rg\u00e3o: 1\u00ba Conselho de Contribuintes \/ 8a. C\u00e2mara<\/em><\/strong><\/p>\n<p><strong><em>1\u00ba Conselho de Contribuintes \/ 8a. C\u00e2mara \/ AC\u00d3RD\u00c3O 108-07.816 em 13\/05\/2004 <\/em><\/strong><\/p>\n<p><em>IRPJ e OUTROS\/SIMPLES &#8211; Ex.: 1998 e 1999 <\/em><\/p>\n<p><em>PAF &#8211; APURA\u00c7\u00c3O CONT\u00c1BIL &#8211; A ci\u00eancia cont\u00e1bil \u00e9 formada por uma estrutura \u00fanica composta de postulados e orientada por princ\u00edpios. <strong>Sua produ\u00e7\u00e3o deve ser a correta apresenta\u00e7\u00e3o do patrim\u00f4nio, com apura\u00e7\u00e3o de suas muta\u00e7\u00f5es e an\u00e1lise das causas de suas varia\u00e7\u00f5es.<\/strong> <\/em>A apura\u00e7\u00e3o cont\u00e1bil observar\u00e1 as tr\u00eas dimens\u00f5es<em> na qual est\u00e1 inserida e as quais deve servir: comercial &#8211; a Lei 6404\/1976; cont\u00e1bil &#8211; Resolu\u00e7\u00e3o 750\/1992<strong> e fiscal, que implica em chegar ao c\u00e1lculo da renda, obedecendo a crit\u00e9rios constitucionais com fins tribut\u00e1rios. <\/strong>A reg\u00eancia da norma jur\u00eddica origin\u00e1ria de registro cont\u00e1bil tem a sua natureza dupla: descrever um fato econ\u00f4mico em linguagem cont\u00e1bil sob forma legal e um fato jur\u00eddico imposto legal e prescritivamente. Feito o registro cont\u00e1bil, como determina a lei, torna-se norma jur\u00eddica individual e concreta, observada por todos, inclusive a administra\u00e7\u00e3o, <strong>fazendo prova a favor do sujeito passivo. Caso contr\u00e1rio, faz prova contra.<\/strong><\/em><\/p>\n<p><em>Recurso negado. <strong>Por unanimidade de votos<\/strong>, NEGAR provimento ao recurso.\u00a0 <\/em><\/p><\/blockquote>\n<p>As decis\u00f5es dessa colet\u00e2nea foram classificadas por tipo de fraude cont\u00e1bil praticada.<\/p>\n<ul>\n<li style=\"text-align: justify;\">Saldo credor de caixa<\/li>\n<li style=\"text-align: justify;\">Suprimento de caixa<\/li>\n<li style=\"text-align: justify;\">Cheques devolvidos e pr\u00e9-datados lan\u00e7ados na conta caixa<\/li>\n<li style=\"text-align: justify;\">Reconstitui\u00e7\u00e3o da conta caixa<\/li>\n<li style=\"text-align: justify;\">N\u00e3o contabiliza\u00e7\u00e3o de entrada de mercadorias<\/li>\n<li style=\"text-align: justify;\">N\u00e3o contabiliza\u00e7\u00e3o de pagamentos<\/li>\n<li style=\"text-align: justify;\">Movimenta\u00e7\u00e3o banc\u00e1ria lan\u00e7ada de forma cruzada na conta caixa<\/li>\n<li style=\"text-align: justify;\">Sigilo banc\u00e1rio<\/li>\n<li style=\"text-align: justify;\">Passivo fict\u00edcio: fornecedores e outros credores<\/li>\n<li style=\"text-align: justify;\">Empr\u00e9stimos e contrato de m\u00fatuo<\/li>\n<li style=\"text-align: justify;\">Patrim\u00f4nio l\u00edquido<\/li>\n<li style=\"text-align: justify;\">Simples nacional<\/li>\n<li style=\"text-align: justify;\">Documenta\u00e7\u00e3o h\u00e1bil e id\u00f4nea<\/li>\n<li style=\"text-align: justify;\">Casos diversos<\/li>\n<\/ul>\n<p>Esperamos que atrav\u00e9s desta colet\u00e2nea fique demonstrado a import\u00e2ncia do uso da contabilidade como meio de apura\u00e7\u00e3o il\u00edcito tribut\u00e1rio, notadamente aqueles relacionados ao IRPJ e ICMS.<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 19.8486%; text-align: left; vertical-align: top;\"><strong style=\"text-align: center;\"><span style=\"font-size: 8pt; font-family: arial, helvetica, sans-serif;\">Dispon\u00edvel em formato Kindle<\/span><\/strong><\/td>\n<td style=\"width: 80.1514%; text-align: left; vertical-align: top;\"><a href=\"https:\/\/link.amazon\/B0bku56a6\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-15673 alignleft\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/ADQUIRA-AQUI.png\" alt=\"\" width=\"106\" height=\"53\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/ADQUIRA-AQUI.png 1774w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/ADQUIRA-AQUI-300x150.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/ADQUIRA-AQUI-1024x512.png 1024w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/ADQUIRA-AQUI-768x384.png 768w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/ADQUIRA-AQUI-1536x768.png 1536w\" sizes=\"auto, (max-width: 106px) 100vw, 106px\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 85.64%; vertical-align: top;\" colspan=\"2\">\n<p style=\"text-align: center;\">\n<p>Para saber como ler livros no formato Kindle em seu computador, celular e tablet sem ter o dispositivo f\u00edsico, confira <a href=\"https:\/\/alcantara.pro.br\/portal\/2021\/08\/28\/lendo-os-e-book-da-amazon-mesmo-sem-ter-um-dispositivo-kindle\/\" target=\"_blank\" rel=\"noopener\">AQUI<\/a>.<\/td>\n<td style=\"width: 13.1548%; text-align: left; vertical-align: top;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-15660 alignright\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/08\/dica.png\" alt=\"\" width=\"95\" height=\"60\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: left;\">\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Lan\u00e7amos a segunda edi\u00e7\u00e3o do nosso livro &#8220;Decis\u00f5es administrativas e judiciais sobre<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,102,207],"tags":[],"class_list":["post-15656","post","type-post","status-publish","format-standard","hentry","category-auditoria-contabil-tributaria","category-fraudes","category-jurisprudencia-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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