{"id":6082,"date":"2018-08-01T08:12:24","date_gmt":"2018-08-01T11:12:24","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6082"},"modified":"2018-08-01T08:12:24","modified_gmt":"2018-08-01T11:12:24","slug":"mudancas-na-multa-por-atraso-na-entrega-da-ecf","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/08\/01\/mudancas-na-multa-por-atraso-na-entrega-da-ecf\/","title":{"rendered":"Mudan\u00e7as na multa por atraso na entrega da ECF"},"content":{"rendered":"

\"\"<\/a>A Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.821\/2018<\/strong><\/a> trata da altera\u00e7\u00e3o da multa regulamentada pela Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.422\/2013<\/a><\/strong>, no caso de empresas tributadas pelo lucro presumido, arbitrado ou imunes\/isentas.<\/p>\n

Desde sua institui\u00e7\u00e3o, a IN RFB n\u00ba 1.422, de 2013, sujeita os contribuintes obrigados \u00e0 apresenta\u00e7\u00e3o da ECF que n\u00e3o apurem o IRPJ pela sistem\u00e1tica do lucro real \u00e0 multa prevista no art. 57 da Medida Provis\u00f3ria n\u00ba 2.158-35<\/strong><\/a>, de 24 de agosto de 2001, tendo sido feita esta op\u00e7\u00e3o normativa diante da inexist\u00eancia de multa mais espec\u00edfica no momento da edi\u00e7\u00e3o da referida IN.<\/p>\n

Com a publica\u00e7\u00e3o da Lei n\u00ba 13.670<\/a><\/strong>, de 30 de maio de 2018, que deu nova reda\u00e7\u00e3o aos incisos do art. 12 da Lei n\u00ba 8.218<\/a><\/strong>, de 29 de agosto de 1991, no caso de empresas n\u00e3o tributadas pela sistem\u00e1tica do lucro real, as multas aplic\u00e1veis s\u00e3o as seguintes:<\/p>\n

    \n
  1. \n

    0,5% (meio por cento) do valor da receita bruta da pessoa jur\u00eddica no per\u00edodo a que se refere a escritura\u00e7\u00e3o, para aqueles que n\u00e3o atenderem aos requisitos de apresenta\u00e7\u00e3o dos registros e respectivos arquivos;<\/p>\n<\/li>\n

  2. \n

    0,5 (meio por cento) sobre o valor da opera\u00e7\u00e3o correspondente, limitada a 1% (um por cento) do valor da receita bruta da pessoa jur\u00eddica no per\u00edodo a que se refere a escritura\u00e7\u00e3o, nos casos em que as empresas omitirem ou prestarem incorretamente as informa\u00e7\u00f5es referentes aos registros e respectivos arquivos;<\/p>\n<\/li>\n

  3. \n

    0,02 (dois cent\u00e9simos por cento) por dia de atraso, limitada a 1% (um por cento), calculada sobre a receita bruta da pessoa jur\u00eddica no per\u00edodo a que se refere a escritura\u00e7\u00e3o, nos casos em que n\u00e3o forem cumpridos os prazos estabelecidos para apresenta\u00e7\u00e3o dos registros e respectivos arquivos.<\/p>\n<\/li>\n<\/ol>\n

    Finalmente, h\u00e1 que destacar que a multa aplic\u00e1vel aos contribuintes que apurem o IRPJ pela sistem\u00e1tica do lucro real, imposta pelo caput do art. 6\u00ba da IN RFB n\u00ba 1.422, de 2013, n\u00e3o ser\u00e1 objeto de altera\u00e7\u00e3o, tendo em vista o art. 8\u00ba-A do Decreto-Lei n\u00ba 1.598<\/a><\/strong>, de 26 de dezembro de 1977, do qual naquele \u00e9 feita refer\u00eancia, dispor especificamente sobre o livro de apura\u00e7\u00e3o do lucro real.<\/p>\n

    \n

    Fonte<\/strong>: Portal SPED<\/a>, 31\/07\/2018<\/p>\n","protected":false},"excerpt":{"rendered":"

    A Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.821\/2018 trata da altera\u00e7\u00e3o da multa regulamentada pela Instru\u00e7\u00e3o Normativa<\/p>\n","protected":false},"author":1,"featured_media":5994,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75,121],"tags":[],"class_list":["post-6082","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sped-contabil-fiscal-ecf","category-imposto-de-renda"],"yoast_head":"\nMudan\u00e7as na multa por atraso na entrega da 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\/2018\/08\/01\/mudancas-na-multa-por-atraso-na-entrega-da-ecf\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mudan\u00e7as na multa por atraso na entrega da ECF - 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