{"id":2945,"date":"2007-12-26T18:41:00","date_gmt":"2007-12-26T18:41:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/"},"modified":"2007-12-26T18:41:00","modified_gmt":"2007-12-26T18:41:00","slug":"modificacoes-na-lei-contabil-atingem-regras-tributarias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/","title":{"rendered":"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias"},"content":{"rendered":"<p><a href=\"http:\/\/www.valoronline.com.br\/\"><\/a><\/p>\n<div align=\"justify\"><span style=\"font-family:arial;\">Al\u00e9m de todas as altera\u00e7\u00f5es promovidas na legisla\u00e7\u00e3o cont\u00e1bil brasileira, o Projeto de Lei (PL) n\u00ba 121, de 2007, tamb\u00e9m traz inova\u00e7\u00f5es na \u00e1rea tribut\u00e1ria consideradas importantes por especialistas. Uma das mais citadas \u00e9 a possibilidade de as empresas realizarem, al\u00e9m do balan\u00e7o cont\u00e1bil, um balan\u00e7o tribut\u00e1rio. A medida est\u00e1 prevista no artigo 177 do projeto, que aguarda apenas san\u00e7\u00e3o presidencial.<\/p>\n<p>A advogada Ana Cl\u00e1udia Utumi, do escrit\u00f3rio Tozzini Freire Advogados, explica que disposi\u00e7\u00f5es sobre a lei tribut\u00e1ria poder\u00e3o ser observadas, conforme o projeto, em livros auxiliares ou em balan\u00e7os tribut\u00e1rios. Ela cita como exemplo o registro de preju\u00edzo fiscal, adi\u00e7\u00f5es ou exclus\u00f5es ao c\u00e1lculo do imposto de renda ou da CSLL. &#8220;S\u00e3o quest\u00f5es que impactam no c\u00e1lculo do tributo, mas n\u00e3o fazem parte dos princ\u00edpios cont\u00e1beis&#8221;, afirma. Atualmente, a \u00fanica possibilidade existente \u00e9 o uso dos livros auxiliares. Com a convers\u00e3o do projeto em lei, as empresas poder\u00e3o optar por uma forma ou outra.<\/p>\n<p>A novidade, por\u00e9m, talvez n\u00e3o tenha tanta ades\u00e3o. Na opini\u00e3o de Ana Cl\u00e1udia, o uso do balan\u00e7o depender\u00e1 muito da cultura de cada empresa. Isto porque, com os livros, as informa\u00e7\u00f5es ficam reservadas ao fisco e empresa. No caso do balan\u00e7o, tornam-se p\u00fablicas. O consultor tribut\u00e1rio da ASPR consultoria empresarial, Pedro Cesar da Silva, diz que para aderir ao balan\u00e7o tribut\u00e1rio a empresa dever\u00e1 mudar sua pol\u00edtica de contabiliza\u00e7\u00e3o &#8211; o que n\u00e3o ocorre com os livros, na linha daquelas que j\u00e1 seguem os princ\u00edpios da legisla\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p>O professor de direito tribut\u00e1rio da Universidade de S\u00e3o Paulo (USP), Heleno T\u00f4rres, afirma que a previs\u00e3o da proposta, de atualiza\u00e7\u00e3o do valor da empresa, deve refletir diretamente em diversas formas de planejamentos tribut\u00e1rios praticados hoje. &#8220;Deve ocorrer uma redu\u00e7\u00e3o de planejamentos&#8221;, afirma. O advogado lembra que a proposta traz um novo conceito sobre a diferencia\u00e7\u00e3o de sociedades de grande porte. Com isto, afirma T\u00f4rres, passa-se a ter uma refer\u00eancia, at\u00e9 o momento aleat\u00f3ria. Segundo o professor, a quest\u00e3o \u00e9 importante porque a Receita Federal, por exemplo, possui um programa de acompanhamento dos grandes contribuintes. Para ele, a \u00fanica falta do projeto foi o fato de se ter perdido a oportunidade de oferecer a possibilidade de consolida\u00e7\u00e3o do balan\u00e7o de grupo empresarial, pois o grupo seria a unidade empresarial.<\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><strong>Fonte<\/strong>: Z\u00ednia Baeta, de S\u00e3o Paulo &#8211; Valor Econ\u00f4mico,  21\/12\/2007<\/span><\/div>\n<div align=\"justify\"><a title=\"http:\/\/www.fenacon.org.br\/pressclipping\/2007\/dezembro\/ve\/ve211207.htm\" href=\"http:\/\/www.fenacon.org.br\/pressclipping\/2007\/dezembro\/ve\/ve211207.htm\"><span style=\"font-size:85%;\">http:\/\/www.fenacon.org.br\/pressclipping\/2007\/dezembro\/ve\/ve211207.htm<\/span><\/a><span style=\"font-size:85%;\"> <\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Al\u00e9m de todas as altera\u00e7\u00f5es promovidas na legisla\u00e7\u00e3o cont\u00e1bil brasileira, o Projeto de Lei (PL)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[132,150,160,169],"tags":[],"class_list":["post-2945","post","type-post","status-publish","format-standard","hentry","category-lei-das-sa","category-normas-contabeis","category-planejamento-tributario","category-receita-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias - 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\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Al\u00e9m de todas as altera\u00e7\u00f5es promovidas na legisla\u00e7\u00e3o cont\u00e1bil brasileira, o Projeto de Lei (PL)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2007-12-26T18:41:00+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\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias\",\"datePublished\":\"2007-12-26T18:41:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/\"},\"wordCount\":462,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Lei das S\\\/A\",\"Normas Cont\u00e1beis\",\"Planejamento Tribut\u00e1rio\",\"Receita Federal\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/\",\"name\":\"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2007-12-26T18:41:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/26\\\/modificacoes-na-lei-contabil-atingem-regras-tributarias\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/","og_locale":"pt_BR","og_type":"article","og_title":"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias - Prof. Alexandre Alcantara","og_description":"Al\u00e9m de todas as altera\u00e7\u00f5es promovidas na legisla\u00e7\u00e3o cont\u00e1bil brasileira, o Projeto de Lei (PL)","og_url":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2007-12-26T18:41:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias","datePublished":"2007-12-26T18:41:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/"},"wordCount":462,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Lei das S\/A","Normas Cont\u00e1beis","Planejamento Tribut\u00e1rio","Receita Federal"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/","url":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/","name":"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2007-12-26T18:41:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/26\/modificacoes-na-lei-contabil-atingem-regras-tributarias\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Modifica\u00e7\u00f5es na lei cont\u00e1bil atingem regras tribut\u00e1rias"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=2945"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2945\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}