{"id":9694,"date":"2023-01-20T06:00:03","date_gmt":"2023-01-20T09:00:03","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=9694"},"modified":"2023-09-25T22:11:28","modified_gmt":"2023-09-25T22:11:28","slug":"escrituracao-contabil-digital-e-obrigatoria-para-pessoas-juridicas-tributadas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/01\/20\/escrituracao-contabil-digital-e-obrigatoria-para-pessoas-juridicas-tributadas\/","title":{"rendered":"Escritura\u00e7\u00e3o Cont\u00e1bil Digital: \u00e9 obrigat\u00f3ria para pessoas jur\u00eddicas tributadas"},"content":{"rendered":"

O Minist\u00e9rio da Economia e a Secretaria Especial da Receita Federal divulgaram, no \u00faltimo dia 6 de janeiro, a Solu\u00e7\u00e3o de Consulta n.\u00ba 10, que trata das obriga\u00e7\u00f5es acess\u00f3rias pertinentes \u00e0 Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD), com publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o (DOU) nesta quinta-feira, 12 de janeiro.<\/p>\n

\u00c9 obrigat\u00f3ria a ECD para pessoa jur\u00eddica optante pelo lucro presumido que distribu\u00edrem parcela de lucros ou dividendos sem incid\u00eancia do Imposto sobre a Renda Retido na Fonte (IRRF). Com refer\u00eancia em montante superior ao valor da base de c\u00e1lculo do imposto sobre a renda apurado, diminu\u00edda do Imposto sobre a Renda das Pessoas Jur\u00eddicas (IRPJ), da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), da Contribui\u00e7\u00e3o para o PIS\/Pasep e da Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (Cofins) a que estiverem sujeitas.<\/p>\n

A determina\u00e7\u00e3o tem base nos dispositivos legais: Lei n\u00ba 8.981, de 20 de janeiro de 1995, art. 45, caput, inciso I, e par\u00e1grafo \u00fanico; Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.700, de 14 de mar\u00e7o de 2017, art. 238, \u00a7 2\u00ba; Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003, de 2021, art. 3\u00ba, caput, e \u00a7\u00a7 1\u00ba, inciso V, e 3\u00ba.<\/p>\n

Fonte<\/strong>: Portal CFC<\/a>\u00a0| ASCOM CFC\u00a0 12.01.2023<\/p>\n

 <\/p>\n

\n

CONFIRA A \u00cdNTEGRA<\/strong><\/p>\n

SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00ba 10, DE 06 DE JANEIRO DE 2023<\/strong>
\n(Publicado(a) no DOU de 12\/01\/2023, se\u00e7\u00e3o 1, p\u00e1gina 32) – Baixar a \u00edntegra em formato PDF da SC_Cosit_n_10-2023<\/a><\/p>\n

Assunto<\/strong>: Obriga\u00e7\u00f5es Acess\u00f3rias
\nESCRITURA\u00c7\u00c3O CONT\u00c1BIL DIGITAL (ECD). PESSOA JUR\u00cdDICA OPTANTE PELO LUCRO PRESUMIDO. OBRIGATORIEDADE.<\/strong>
\nEst\u00e3o obrigadas a apresentar Escritura\u00e7\u00e3o Cont\u00e1bil Digital (ECD) as pessoas jur\u00eddicas tributadas com base no lucro presumido que distribu\u00edrem parcela de lucros ou dividendos sem incid\u00eancia do Imposto sobre a Renda Retido na Fonte (IRRF) em montante superior ao valor da base de c\u00e1lculo do Imposto sobre a Renda apurado, diminu\u00edda do Imposto sobre a Renda das Pessoas Jur\u00eddicas (IRPJ), da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), da Contribui\u00e7\u00e3o para o PIS\/Pasep e da Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social (Cofins) a que estiverem sujeitas.
\nDispositivos Legais<\/strong>: Lei n\u00ba<\/span>\u00a08.981, de 20 de janeiro de 1995, art. 45, caput, inciso I, e par\u00e1grafo \u00fanico; Instru\u00e7\u00e3o Normativa RFB n\u00ba<\/span>\u00a01.700, de 14 de mar\u00e7o de 2017, art. 238, \u00a7 2\u00ba<\/span>; Instru\u00e7\u00e3o Normativa RFB n\u00ba<\/span>\u00a02.003, de 2021, art. 3\u00ba<\/span>, caput, e \u00a7\u00a7 1\u00ba<\/span>, inciso V, e 3\u00ba<\/span>.<\/p>\n","protected":false},"excerpt":{"rendered":"

O Minist\u00e9rio da Economia e a Secretaria Especial da Receita Federal divulgaram, no \u00faltimo dia<\/p>\n","protected":false},"author":1,"featured_media":10581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,74],"tags":[],"class_list":["post-9694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfc","category-sped-contabil"],"yoast_head":"\nEscritura\u00e7\u00e3o Cont\u00e1bil Digital: \u00e9 obrigat\u00f3ria para pessoas jur\u00eddicas tributadas - 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\/2023\/01\/20\/escrituracao-contabil-digital-e-obrigatoria-para-pessoas-juridicas-tributadas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" 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