{"id":10901,"date":"2016-06-08T00:00:00","date_gmt":"2016-06-08T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/normas-alteradas-da-dctf\/"},"modified":"2018-05-17T20:11:44","modified_gmt":"2018-05-17T23:11:44","slug":"normas-alteradas-da-dctf","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/normas-alteradas-da-dctf\/","title":{"rendered":"Normas alteradas da DCTF afetam pessoas jur\u00eddicas inativas"},"content":{"rendered":"<p>As normas alteradas da Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF), trazidas pela publica\u00e7\u00e3o da <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=74413&amp;visao=anotado\" target=\"_blank\" rel=\"noopener\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.646<\/a> em 30 de maio de 2016, determinam que pessoas jur\u00eddicas (PJ) inativas passam a ser obrigadas a apresentar a declara\u00e7\u00e3o relativa a janeiro, anualmente, a partir deste ano-calend\u00e1rio.<\/p>\n<h2>Normas alteradas da DCTF<\/h2>\n<p>Para este ano, de forma excepcional, as PJ inativas dever\u00e3o cumprir com a obriga\u00e7\u00e3o, apresentando a DCTF referente ao m\u00eas de janeiro de 2016 at\u00e9 21 de julho, o 15\u00ba dia \u00fatil do m\u00eas, em acordo com o artigo 10-A da IN RFB n\u00ba 1.646. A entrega da declara\u00e7\u00e3o deve ser feita mesmo que a PJ tenha apresentado a Declara\u00e7\u00e3o Simplificada da Pessoa Jur\u00eddica (DSPJ) Inativa 2016, podendo a empresa entregar a DCTF de janeiro de 2016 sem usar certificado digital.<\/p>\n<p>A partir de 31 de maio deste ano, dados referentes a extin\u00e7\u00e3o, incorpora\u00e7\u00e3o, fus\u00e3o ou cis\u00e3o parcial ou total por pessoas jur\u00eddicas inativas dever\u00e3o ser informados apenas na DCTF, sendo a DSPJ Inativa 2016 n\u00e3o mais aceita para esses casos. A partir do ano-calend\u00e1rio de 2017, as informa\u00e7\u00f5es sobre a inatividade da PJ dever\u00e3o seguir apresentadas somente na DCTF.<\/p>\n<h2>Simples Nacional<\/h2>\n<p>A IN RFB n\u00ba 1.646 tamb\u00e9m elucida a apresenta\u00e7\u00e3o da DCTF pelas empresas optantes pelo Simples Nacional e sujeitas \u00e0 Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB). Com a nova reda\u00e7\u00e3o, fica estabelecido que as PJ dever\u00e3o apresentar a declara\u00e7\u00e3o apenas quando relacionadas \u00e0s compet\u00eancias em que houver valor de CPRB a informar, juntamente com os valores de impostos e contribui\u00e7\u00f5es n\u00e3o inclusos no recolhimento unificado do regime tribut\u00e1rio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF) dever\u00e1 ser apresentada por pessoas jur\u00eddicas inativas.<\/p>\n","protected":false},"author":3,"featured_media":10902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[311,312,530,429,30],"class_list":["post-10901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-contribuicao-previdenciaria-sobre-a-receita-bruta","tag-cprb","tag-dctf","tag-declaracao-de-debitos-e-creditos-tributarios-federais","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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