{"id":5787,"date":"2018-02-21T10:36:39","date_gmt":"2018-02-21T13:36:39","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=5787"},"modified":"2018-02-21T10:36:39","modified_gmt":"2018-02-21T13:36:39","slug":"efd-reinf-o-que-e","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/02\/21\/efd-reinf-o-que-e\/","title":{"rendered":"EFD-Reinf &#8211; O que \u00e9"},"content":{"rendered":"<div id=\"yui_3_16_0_ym19_1_1500038780431_2734\" style=\"text-align: justify;\">A Escritura\u00e7\u00e3o Fiscal Digital de <strong>Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais EFD-Reinf<\/strong> \u00e9 um dos m\u00f3dulos do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital &#8211; SPED, a ser utilizado pelas pessoas jur\u00eddicas e f\u00edsicas, em complemento ao Sistema de Escritura\u00e7\u00e3o Digital das Obriga\u00e7\u00f5es Fiscais, Previdenci\u00e1rias e Trabalhistas \u2013 eSocial.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div id=\"yui_3_16_0_ym19_1_1500038780431_2735\" style=\"text-align: justify;\">Tem por objeto a escritura\u00e7\u00e3o de rendimentos pagos e reten\u00e7\u00f5es de Imposto de Renda, Contribui\u00e7\u00e3o Social do contribuinte exceto aquelas relacionadas ao trabalho e informa\u00e7\u00f5es sobre a receita bruta para a apura\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias substitu\u00eddas. Substituir\u00e1, portanto, o m\u00f3dulo da EFD-Contribui\u00e7\u00f5es que apura a Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB).<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div id=\"yui_3_16_0_ym19_1_1500038780431_2736\" style=\"text-align: justify;\">A EFD-Reinf junto ao eSocial, ap\u00f3s o in\u00edcio de sua obrigatoriedade, abre espa\u00e7o para substitui\u00e7\u00e3o de informa\u00e7\u00f5es solicitadas em outras obriga\u00e7\u00f5es acess\u00f3rias, tais como a GFIP, a DIRF e tamb\u00e9m obriga\u00e7\u00f5es acess\u00f3rias institu\u00eddas por outros \u00f3rg\u00e3os de governo como a RAIS e o CAGED.<\/div>\n<div id=\"yui_3_16_0_ym19_1_1500038780431_2737\" style=\"text-align: justify;\"><\/div>\n<div id=\"yui_3_16_0_ym19_1_1500038780431_2739\" style=\"text-align: justify;\">Esta escritura\u00e7\u00e3o est\u00e1 modularizada por eventos de informa\u00e7\u00f5es, contemplando a possibilidade de m\u00faltiplas transmiss\u00f5es em per\u00edodos distintos, de acordo com a obrigatoriedade legal.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div id=\"yui_3_16_0_ym19_1_1500038780431_2740\" style=\"text-align: justify;\">Dentre as informa\u00e7\u00f5es prestadas atrav\u00e9s da EFD-Reinf, destacam-se aquelas associadas:<\/div>\n<ul>\n<li id=\"yui_3_16_0_ym19_1_1500038780431_2741\" style=\"text-align: justify;\">aos servi\u00e7os tomados\/prestados mediante cess\u00e3o de m\u00e3o de obra ou empreitada;<\/li>\n<li id=\"yui_3_16_0_ym19_1_1500038780431_2742\">\u00e0s reten\u00e7\u00f5es na fonte (IR, CSLL, COFINS, PIS\/PASEP) incidentes sobre os pagamentos diversos efetuados a pessoas f\u00edsicas e jur\u00eddicas;<\/li>\n<li id=\"yui_3_16_0_ym19_1_1500038780431_2743\">aos recursos recebidos por \/ repassados para associa\u00e7\u00e3o desportiva que mantenha equipe de futebol profissional;<\/li>\n<li id=\"yui_3_16_0_ym19_1_1500038780431_2744\">\u00e0 comercializa\u00e7\u00e3o da produ\u00e7\u00e3o e \u00e0 apura\u00e7\u00e3o da contribui\u00e7\u00e3o previdenci\u00e1ria substitu\u00edda pelas agroind\u00fastrias e demais produtores rurais pessoa jur\u00eddica;<\/li>\n<li id=\"yui_3_16_0_ym19_1_1500038780431_2745\">\u00e0s empresas que se sujeitam \u00e0 CPRB (cf. Lei 12.546\/2011);<\/li>\n<li id=\"yui_3_16_0_ym19_1_1500038780431_2746\" dir=\"ltr\">\u00e0s entidades promotoras de evento que envolva associa\u00e7\u00e3o desportiva que mantenha clube de futebol profissional.<\/li>\n<\/ul>\n<p>Informa\u00e7\u00f5es do Portal SPED<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais EFD-Reinf \u00e9 um dos m\u00f3dulos<\/p>\n","protected":false},"author":1,"featured_media":5788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[],"class_list":["post-5787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-efd-reinf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EFD-Reinf - O que \u00e9 - 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\/2018\/02\/21\/efd-reinf-o-que-e\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EFD-Reinf - O que \u00e9 - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"A Escritura\u00e7\u00e3o Fiscal Digital de Reten\u00e7\u00f5es e Outras Informa\u00e7\u00f5es Fiscais EFD-Reinf \u00e9 um dos m\u00f3dulos\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2018\/02\/21\/efd-reinf-o-que-e\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2018-02-21T13:36:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/02\/efd-reinf-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"149\" \/>\n\t<meta property=\"og:image:height\" content=\"133\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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\\\/2018\\\/02\\\/21\\\/efd-reinf-o-que-e\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2018\\\/02\\\/21\\\/efd-reinf-o-que-e\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"EFD-Reinf &#8211; 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