IN 1397: O Balanço Fiscal, O Lucro Fiscal E Suas Consequências
Em 17 de setembro, foi publicada a Instrução Normativa da Receita Federal do Brasil ("RFB") nº 1.397/2013 ("IN 1397"), que trata do Regime Tributário de Transição ("RTT") previsto pela Lei nº 11.941/2009, cujo objetivo é neutralizar os efeitos fiscais das novas práticas contábeis estabelecidas pela Lei nº 11.638/07, que introduziu as normas contábeis internacionais (IFRS) no Brasil.
A principal medida da IN 1397 foi criar a obrigação de as empresas preparem balanços de acordo com as regras contábeis em vigor até 31 de dezembro de 2007, escriturando esse "Balanço Fiscal" no Livro de Apuração do Lucro Real ("LALUR"). Por consequência, o lucro apurado conforme essas regras criam um novo conceito de lucro, o "Lucro Fiscal".
Dessa maneira, aumentará o número já exorbitante de obrigações acessórias a serem cumpridas pela empresas, que ficarão obrigadas a observar o seguinte:
Obrigatoriedade da manutenção de escrituração contábil conforme os critérios vigentes até 31/12/2007, antes da edição da Lei nº 11.638/07; e Substituição do Controle Fiscal Contábil de Transição ("FCONT") pela Escrituração Contábil Fiscal ("ECF") a partir de 2014, a qual deverá ser transmitido anualmente no ambiente do Sistema Público de Escrituração Digital ("SPED"). Portanto, as empresas estão obrigadas a manter dois balanços - o balanço contábil propriamente dito, e o balanço para fins fiscais (Balanço Fiscal). Quando a Lei nº 11.638/07 foi editada, havia a possibilidade de o contribuinte ter dois balanços, o que foi revogado pela Lei nº 11.941, que criou o RTT. Ou seja, a obrigação que havia na lei e foi revogada volta agora por meio da IN 1397.
São várias as consequências da criação do Balanço Fiscal e do Lucro Fiscal. A principal delas foi a alteração da base para cálculo de juros sobre o capital próprio, para equivalência patrimonial e para distribuição de dividendos.
No caso dos dividendos, a IN 1397 estabelece que a isenção de imposto de renda sobre distribuições de lucros e dividendos se aplica tão-somente ao montante de "Lucro Fiscal" e não ao lucro contábil. Como descrito na IN 1397, essa regra é reflexo do entendimento exarado no Parecer da Procuradoria Geral da Fazenda Nacional nº 202/2013.
Por conta disso, se o chamado lucro contábil (apurado dentro das novas normas de contabilidade estabelecidas pela Lei nº 11.941/2009) for maior que o...
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