{"id":1575,"date":"2015-06-12T21:50:42","date_gmt":"2015-06-13T00:50:42","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2015\/06\/12\/imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf\/"},"modified":"2015-06-12T21:50:42","modified_gmt":"2015-06-13T00:50:42","slug":"imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2015\/06\/12\/imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf\/","title":{"rendered":"Imunes e Isentas &#8211; Obrigatoriedade de entrega de ECD e ECF"},"content":{"rendered":"<div style=\"margin-left: 280px; text-align: justify;\"> \t<font face=\"arial, helvetica, sans-serif\"><span style=\"font-size: 14px;\"><b>Nota da Receita Federal quanto a obrigatoriedade de entrega da ECDe ECF por parte das empresa imunes e isentas.<\/b><\/span><\/font><\/div>\n<div> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\">\n<hr \/>\n<p> \t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Conforme disposto no inciso II do art. 5o da Instru&ccedil;&atilde;o Normativa RFB no 1.252, transcrito abaixo, o par&acirc;metro de valor para a dispensa de obrigatoriedade corresponde ao valor das contribui&ccedil;&otilde;es (PIS, Cofins e CPRB) objeto de escritura&ccedil;&atilde;o, que vem a ser as contribui&ccedil;&otilde;es incidentes sobre as receitas mensais, seja inferior a R$ 10.000,00 (dez mil reais). Nesse valor que dispensa da escritura&ccedil;&atilde;o digital, n&atilde;o se inclui o valor da contribui&ccedil;&atilde;o incidente sobre a Folha de Sal&aacute;rios.&nbsp;<\/span><\/span><\/div>\n<div> \t&nbsp;<\/div>\n<blockquote>\n<div> \t\t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><em>&nbsp;Art. 5o Est&atilde;o dispensados de apresenta&ccedil;&atilde;o da EFD-Contribui&ccedil;&otilde;es:<\/em><\/span><\/span><\/div>\n<div> \t\t&nbsp;<\/div>\n<div> \t\t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><em>&#8230;..<\/em><\/span><\/span><\/div>\n<div> \t\t&nbsp;<\/div>\n<div> \t\t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><em>II &#8211; as pessoas jur&iacute;dicas imunes e isentas do Imposto sobre a Renda da Pessoa Jur&iacute;dica (IRPJ), cuja soma dos valores mensais das contribui&ccedil;&otilde;es apuradas, objeto de escritura&ccedil;&atilde;o nos termos desta Instru&ccedil;&atilde;o Normativa, seja igual ou inferior a R$ 10.000,00 (dez mil reais), observado o disposto no &sect; 5o;&nbsp;<\/em><\/span><\/span><\/div>\n<\/blockquote>\n<div> \t&nbsp;<\/div>\n<div> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Desta forma, caso a pessoa jur&iacute;dica imune ou isenta n&atilde;o tenha apurado as tr&ecirc;s contribui&ccedil;&otilde;es incidentes sobre receitas (PIS, Cofins e CPRB) em montante superior a R$ 10.000,00 reais, est&aacute; dispensada da apresenta&ccedil;&atilde;o, no correspondente m&ecirc;s, da EFD-Contribui&ccedil;&otilde;es.&nbsp;<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<p>  <!--more-->  <\/p>\n<div style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Em rela&ccedil;&atilde;o &agrave; ECD e a ECF, que tem periodicidade anual, vindo a pessoa jur&iacute;dica imune ou isenta a sujeitar-se &agrave; obrigatoriedade da EFD-Contribui&ccedil;&otilde;es em pelo menos 1 (um) m&ecirc;s de determinado ano calend&aacute;rio, sujeita-se, por consequ&ecirc;ncia &agrave; obrigatoriedade da entrega da ECD e da ECF em rela&ccedil;&atilde;o ao ano calend&aacute;rio em quest&atilde;o, mesmo que nos demais meses do ano calend&aacute;rio, o valor das contribui&ccedil;&otilde;es (sobre as receitas) a recolher seja inferior a R$ 10.000,00.&nbsp;<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">As pessoas jur&iacute;dicas imunes ou isentas que n&atilde;o est&atilde;o obrigadas a entregar a EFD-Contribui&ccedil;&otilde;es, conforme Instru&ccedil;&atilde;o Normativa RFB no 1.252, de 1o de mar&ccedil;o de 2012, tamb&eacute;m n&atilde;o est&atilde;o obrigadas a entregar a ECD e a ECF. Tamb&eacute;m n&atilde;o entregar&atilde;o a DIPJ, pois ela foi extinta.<\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\">Essas pessoas jur&iacute;dicas podem entregar a ECD e a ECF de forma facultativa.<\/span><\/span><\/div>\n<div> \t&nbsp;<\/div>\n<div>\n<hr \/>\n<p> \t<span style=\"font-size:14px;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><strong>Fonte: <\/strong><a href=\"http:\/\/www1.receita.fazenda.gov.br\/noticias\/2015\/junho\/noticia-12062015.htm\" target=\"_blank\" rel=\"noopener\">RFB &#8211; 12\/06\/2015<\/a><\/span><\/span> \t<\/p>\n<hr \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nota da Receita Federal quanto a obrigatoriedade de entrega da ECDe ECF por parte das<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-1575","post","type-post","status-publish","format-standard","hentry","category-sped-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imunes e Isentas - Obrigatoriedade de entrega de ECD e ECF - 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\/2015\/06\/12\/imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imunes e Isentas - Obrigatoriedade de entrega de ECD e ECF - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Nota da Receita Federal quanto a obrigatoriedade de entrega da ECDe ECF por parte das\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2015\/06\/12\/imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2015-06-13T00:50:42+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2015\\\/06\\\/12\\\/imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2015\\\/06\\\/12\\\/imunes-e-isentas-obrigatoriedade-de-entrega-de-ecd-e-ecf\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Imunes e Isentas &#8211; 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