{"id":6903,"date":"2019-12-16T12:44:13","date_gmt":"2019-12-16T15:44:13","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6903"},"modified":"2019-12-16T12:44:13","modified_gmt":"2019-12-16T15:44:13","slug":"ecd-ausencia-de-autenticacao-previa-da-ecd-e-vicios-formais","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/12\/16\/ecd-ausencia-de-autenticacao-previa-da-ecd-e-vicios-formais\/","title":{"rendered":"ECD: Aus\u00eancia de autentica\u00e7\u00e3o pr\u00e9via da ECD e v\u00edcios formais"},"content":{"rendered":"<p><strong><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/10\/RFB-CARFf-logo_carf.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6247 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/10\/RFB-CARFf-logo_carf.png\" alt=\"\" width=\"150\" height=\"60\" \/><\/a>Aus\u00eancia de autentica\u00e7\u00e3o pr\u00e9via de Livros Cont\u00e1beis<\/strong><\/p>\n<p style=\"text-align: justify;\">No \u00e2mbito do CARF, \u00e9 poss\u00edvel verificar que a autentica\u00e7\u00e3o do Livro Di\u00e1rio ap\u00f3s o in\u00edcio do procedimento fiscal tem sido uma <a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/10\/ECD.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6851 alignleft\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/10\/ECD.jpg\" alt=\"\" width=\"117\" height=\"117\" \/><\/a>das principais causas para que as autoridades fiscais entendessem que n\u00e3o havia escritura\u00e7\u00e3o cont\u00e1bil regular apta a fundamentar a apura\u00e7\u00e3o do resultado.<\/p>\n<p style=\"text-align: justify;\">Segundo tal entendimento, ocorreria a perda da espontaneidade em virtude da extemporaneidade da autentica\u00e7\u00e3o do Livro Di\u00e1rio. Nessa linha, os autos de infra\u00e7\u00e3o foram mantidos, por unanimidade, nos Ac\u00f3rd\u00e3os 2301-004.462 (28\/01\/16), 2301-004.464 (28\/01\/16), 2301-004.668 (10\/05\/16), 2202-003.649 (21\/09\/16), 2201-003.521 (16\/03\/17), 2401-005.777 (02\/10\/18), 2401-005.778 (02\/10\/18), 2401-005.830 (06\/11\/18), 2401-005.829 (06\/11\/18), 2401-005.873 (08\/11\/18), 2202-005.011 (12\/03\/19), 2402-007.517 (07\/08\/19); por maioria, no Ac\u00f3rd\u00e3o 2401-001.338 (20\/08\/19); e por voto de qualidade no Ac\u00f3rd\u00e3o 2401-005.294 (06\/03\/18).<\/p>\n<p style=\"text-align: justify;\">Da an\u00e1lise desses e de outros ac\u00f3rd\u00e3os sobre o mesmo m\u00e9rito \u00e9 poss\u00edvel identificar que diferentes elementos s\u00e3o considerados para atestar a imprestabilidade da escritura\u00e7\u00e3o cont\u00e1bil apresentada pelo contribuinte como meio de prova dos lucros distribu\u00eddos.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00edcios formais na escritura\u00e7\u00e3o<\/strong><br \/>\nNo Ac\u00f3rd\u00e3o 2201-003.521 (16\/03\/17) foi apresentado o argumento de que a escritura\u00e7\u00e3o cont\u00e1bil foi assinada por pessoa n\u00e3o habilitada, uma vez que o respons\u00e1vel legal que assinou o Livro Di\u00e1rio n\u00e3o era respons\u00e1vel legal ao tempo em que ele deveria ter sido escriturado.<\/p>\n<p style=\"text-align: justify;\">No Ac\u00f3rd\u00e3o 2401-005.769 (13\/09\/18) a turma manteve a autua\u00e7\u00e3o por conta da aus\u00eancia de cumprimento de diversas formalidades, inclusive a aus\u00eancia de assinatura das pe\u00e7as cont\u00e1beis por profissional habilitado e por s\u00f3cio da pessoa jur\u00eddica.<\/p>\n<p style=\"text-align: justify;\">J\u00e1 no Ac\u00f3rd\u00e3o 2202-004.614 (04\/07\/18) o auto de infra\u00e7\u00e3o foi mantido, por unanimidade, em fun\u00e7\u00e3o da falta de apresenta\u00e7\u00e3o do Termo de Encerramento do Livro Di\u00e1rio, assim como pela falta de apresenta\u00e7\u00e3o do Livro Di\u00e1rio.<\/p>\n<p style=\"text-align: justify;\">Por fim, nos Ac\u00f3rd\u00e3os 2201-005.620 (10\/10\/19) e 2202-005.632 (08\/10\/19) a fundamenta\u00e7\u00e3o para n\u00e3o aceita\u00e7\u00e3o da escritura\u00e7\u00e3o foi a aus\u00eancia de formalidades no Livro Di\u00e1rio e a diverg\u00eancia dos lan\u00e7amentos deste com os do Livro Raz\u00e3o.<\/p>\n<hr \/>\n<p>Vale a pena ler a \u00edntegra do artigo &#8220;<strong>Carf analisa tributa\u00e7\u00e3o de lucros distribu\u00eddos superiores ao lucro presumido<\/strong>&#8220;, acima reproduzimos apenas o trecho do artigo em que o articulista destaca a quest\u00e3o da validade da ECD como meio de prova, no qual foi destacado que a autentica\u00e7\u00e3o pr\u00e9via do livro (ECD) antes do in\u00edcio da a\u00e7\u00e3o fiscal \u00e9 fator determinante para sua aceita\u00e7\u00e3o no processo.<\/p>\n<p>Acesse <a href=\"https:\/\/www.conjur.com.br\/2019-dez-11\/direto-carf-carf-analisa-tributacao-lucros-distribuidos-superiores-presumido\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>AQUI<\/strong> <\/a>a \u00edntegra<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aus\u00eancia de autentica\u00e7\u00e3o pr\u00e9via de Livros Cont\u00e1beis No \u00e2mbito do CARF, \u00e9 poss\u00edvel verificar que<\/p>\n","protected":false},"author":1,"featured_media":6851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,74,102,121,158],"tags":[],"class_list":["post-6903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-sped-contabil","category-fraudes","category-imposto-de-renda","category-pericia-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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