{"id":13006,"date":"2018-06-20T00:00:00","date_gmt":"2018-06-20T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/?p=13006"},"modified":"2018-06-18T15:58:51","modified_gmt":"2018-06-18T18:58:51","slug":"compensacao-de-contribuicoes-previdenciarias","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/compensacao-de-contribuicoes-previdenciarias\/","title":{"rendered":"Governo Federal permite compensa\u00e7\u00e3o de contribui\u00e7\u00f5es previdenci\u00e1rias com cr\u00e9ditos de tributos"},"content":{"rendered":"

Al\u00e9m de aprovar a chamada reonera\u00e7\u00e3o da folha de pagamento<\/u><\/strong><\/a>, a recente Lei n\u00ba 13.670<\/a><\/u><\/strong> publicada no \u00faltimo dia 30 de maio, trouxe importantes altera\u00e7\u00f5es que muito interessam aos contribuintes.<\/p>\n

A mais comentada refere-se \u00e0 compensa\u00e7\u00e3o de contribui\u00e7\u00f5es previdenci\u00e1rias <\/strong>incluindo, para tanto, o art. 26-A \u00e0 Lei n\u00ba 11.457\/2007<\/a><\/u><\/strong>, quest\u00e3o esta, j\u00e1 bastante debatida nos meios judiciais.<\/p>\n

Tal mudan\u00e7a permite que seja efetuada a compensa\u00e7\u00e3o de contribui\u00e7\u00f5es previdenci\u00e1rias das empresas; dos empregados dom\u00e9sticos; dos trabalhadores; e inclusive as referentes ao \u201cSistema S\u201d (terceiros), com os demais tributos administrados pela Receita Federal do Brasil, tais como IRPJ, CSLL, PIS e COFINS, se cumpridas duas condi\u00e7\u00f5es:<\/p>\n

(a) Que o contribuinte utilize o Sistema de Escritura\u00e7\u00e3o Digital das Obriga\u00e7\u00f5es Fiscais, Previdenci\u00e1rias e Trabalhistas (eSocial)<\/strong>, para apura\u00e7\u00e3o das referidas contribui\u00e7\u00f5es; e
\n(b) N\u00e3o seja compensado quando se referirem a valores que incorreram em per\u00edodo anterior<\/strong> \u00e0 utiliza\u00e7\u00e3o do eSocial pelo contribuinte.<\/p>\n

Al\u00e9m disso, os processos de restitui\u00e7\u00e3o, compensa\u00e7\u00e3o, reembolso, imunidade e isen\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias passaram a ser regidos pelo Decreto n\u00ba 70.235\/12<\/a><\/u>.<\/strong><\/p>\n

A outra mudan\u00e7a que impactar\u00e1 a sistem\u00e1tica fiscal di\u00e1ria dos contribuintes, \u00e9 a amplia\u00e7\u00e3o do rol de situa\u00e7\u00f5es vedadas \u00e0 compensa\u00e7\u00e3o, via Declara\u00e7\u00e3o Eletr\u00f4nica de Compensa\u00e7\u00e3o (DCOMP)<\/strong>, que n\u00e3o poder\u00e1 ter mais como objeto:<\/p>\n

(a) o cr\u00e9dito objeto de pedido de restitui\u00e7\u00e3o ou ressarcimento e o cr\u00e9dito informado em declara\u00e7\u00e3o de compensa\u00e7\u00e3o cuja confirma\u00e7\u00e3o de liquidez e certeza esteja sob procedimento fiscal;
\n(b) os valores de quotas de sal\u00e1rio-fam\u00edlia e sal\u00e1rio-maternidade; e
\n(c) os d\u00e9bitos relativos ao recolhimento mensal por estimativa do IRPJ e CSLL, dentro da sistem\u00e1tica do lucro real.<\/p>\n

V\u00e1lido destacar que a veda\u00e7\u00e3o do que consta no item c<\/em>, j\u00e1 havia sido inserida por meio da Medida Provis\u00f3ria n\u00ba 449\/2008<\/strong>, mas o Congresso Nacional retirou a proibi\u00e7\u00e3o quando da convers\u00e3o da medida na Lei n\u00ba 11.941\/2009<\/a><\/u><\/strong>. Agora, essa veda\u00e7\u00e3o \u00e9 novamente inserida na legisla\u00e7\u00e3o, com potencial de prejudicar o fluxo de caixa de empresas optantes pelo lucro real<\/strong><\/u><\/a> anual.<\/p>\n

Pedro Pina<\/u><\/strong><\/a>
\nDivis\u00e3o de Tributos
\nGrupo BLB Brasil<\/p>\n","protected":false},"excerpt":{"rendered":"

Confira as condi\u00e7\u00f5es para a compensa\u00e7\u00e3o de contribui\u00e7\u00f5es previdenci\u00e1rias com cr\u00e9ditos de tributos, garantida recentemente pelo governo.<\/p>\n","protected":false},"author":3,"featured_media":13009,"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],"tags":[680,756,242,30],"class_list":["post-13006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-contribuicao-previdenciaria","tag-dcomp","tag-esocial","tag-tributos"],"yoast_head":"\nCompensa\u00e7\u00e3o de contribui\u00e7\u00f5es 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