{"id":1732,"date":"2010-10-25T08:06:00","date_gmt":"2010-10-25T08:06:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/10\/25\/leao-aperta-o-cerco-a-contribuintes-e-clinicas-medicas\/"},"modified":"2010-10-25T08:06:00","modified_gmt":"2010-10-25T08:06:00","slug":"leao-aperta-o-cerco-a-contribuintes-e-clinicas-medicas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/10\/25\/leao-aperta-o-cerco-a-contribuintes-e-clinicas-medicas\/","title":{"rendered":"Le\u00e3o aperta o cerco a contribuintes e cl\u00ednicas m\u00e9dicas"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><strong>Presidente do CRC SP, Domingos Chiomento, alerta que documento deve ser entregue com certificado digital v\u00e1lido<br \/><\/strong><span style=\"font-size:85%;\">Assessoria CRC\/SP <\/span><\/p>\n<p>M\u00e9dicos e dentistas, prestadores de servi\u00e7os de sa\u00fade, operadoras de planos privados e cl\u00ednicas m\u00e9dicas de qualquer especialidade devem se preparar para apresentar a Dmed (Declara\u00e7\u00e3o dos Servi\u00e7os M\u00e9dicos) \u00e0 Receita Federal nas declara\u00e7\u00f5es do IRPF (Imposto de Renda da Pessoa F\u00edsica), referente ao ano-calend\u00e1rio 2010. A Instru\u00e7\u00e3o Normativa n\u00ba 1.075, publicada no DOU (Di\u00e1rio Oficial da Uni\u00e3o), especifica que \u00e9 obrigat\u00f3rio apresentar a Dmed mediante a utiliza\u00e7\u00e3o de certificado digital v\u00e1lido.<\/p>\n<p>O objetivo da Receita, ao criar esse documento, \u00e9 combater fraudes nas declara\u00e7\u00f5es do Imposto de Renda, em fun\u00e7\u00e3o do lan\u00e7amento de despesas m\u00e9dicas n\u00e3o comprovadas. Segundo o presidente do CRC\/SP (Conselho Regional de Contabilidade do Estado de S\u00e3o Paulo) Domingos Orestes Chiomento, de acordo com a regra, a Dmed dos operadores de sa\u00fade deve conter as seguintes informa\u00e7\u00f5es: o n\u00famero de inscri\u00e7\u00e3o do CPF (Cadastro de Pessoa F\u00edsica) e o nome completo do respons\u00e1vel pelo pagamento e do benefici\u00e1rio do servi\u00e7o e os valores recebidos de pessoas f\u00edsicas, individualizados por respons\u00e1vel pelo pagamento.<\/p>\n<p>&#8220;J\u00e1 as operadoras de plano privado de assist\u00eancia \u00e0 sa\u00fade devem apresentar o n\u00famero de inscri\u00e7\u00e3o no CPF e o nome completo do titular e dos dependentes, os valores recebidos de pessoa f\u00edsica, individualizados por benefici\u00e1rio titular e dependentes e os valores reembolsados \u00e0 pessoa f\u00edsica benefici\u00e1ria do plano, individualizados por benefici\u00e1rio titular ou dependente e por prestador de servi\u00e7o&#8221;.<\/p>\n<p>Quem n\u00e3o apresentar a Dmed no prazo estabelecido pela Receita Federal, que \u00e9 o \u00faltimo dia \u00fatil do m\u00eas de fevereiro do ano-calend\u00e1rio subsequente \u00e0quele que se referirem as informa\u00e7\u00f5es, est\u00e1 sujeito \u00e0 multa de R$ 5.000,00 por m\u00eas-calend\u00e1rio ou fra\u00e7\u00e3o. &#8220;J\u00e1 nos casos em que o documento for entregue com informa\u00e7\u00f5es omitidas, inexatas ou incompletas, a multa ser\u00e1 de 5%, n\u00e3o inferior a R$ 100,00, do valor das transa\u00e7\u00f5es comerciais&#8221;, explica Chiomento, alertando ainda que a multa ter\u00e1 in\u00edcio no primeiro dia \u00fatil ap\u00f3s o prazo final de entrega da Dmed. &#8220;Al\u00e9m disso, vale lembrar que a presta\u00e7\u00e3o de informa\u00e7\u00f5es falsas na Dmed configura hip\u00f3tese de crime contra a ordem tribut\u00e1ria, prevista no artigo 2\u00ba da Lei n\u00ba 8.137, de 27 de dezembro de 1990&#8221;.<\/p>\n<p>Para Domingos Chiomento, essa nova medida tornar\u00e1 o processo de restitui\u00e7\u00e3o do IR mais simples e r\u00e1pido, uma vez que o cruzamento de informa\u00e7\u00f5es ser\u00e1 mais eficiente. &#8220;\u00c9 muito comum os contribuintes declararem suas despesas com sa\u00fade de forma errada. Com a Dmed, tanto os prestadores de servi\u00e7o, quanto seus pacientes dever\u00e3o ficar mais atentos. O contribuinte dever\u00e1 declarar precisamente todos os servi\u00e7os adquiridos e guardar, por cinco anos, os comprovantes&#8221;. <\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Presidente do CRC SP, Domingos Chiomento, alerta que documento deve ser entregue com certificado digital<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121,188],"tags":[],"class_list":["post-1732","post","type-post","status-publish","format-standard","hentry","category-imposto-de-renda","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le\u00e3o aperta o cerco a contribuintes e cl\u00ednicas m\u00e9dicas - 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\/2010\/10\/25\/leao-aperta-o-cerco-a-contribuintes-e-clinicas-medicas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le\u00e3o aperta o cerco a contribuintes e cl\u00ednicas m\u00e9dicas - 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