Receita Federal Publica Instruções Normativas
A Instrução Normativa n.º 1.415/13 disciplina quais tratamentos aduaneiros podem ser utilizados no REPETRO (regime aduaneiro especial de exportação e de importação de bens destinados às atividades de pesquisa e de lavra das jazidas de petróleo e de gás natural), bem como a quais bens tal regime pode ser aplicado. Dispõe, ainda, sobre quais pessoas jurídicas podem se habilitar no regime e sobre a chamada exportação ficta dos bens submetidos ao REPETRO, sendo apenas aqueles fabricados no Brasil.
A Instrução Normativa n.º 1.420/13 regulamenta a Escrituração Contábil Digital (ECD), que passa a fazer parte do Sistema Público de Escrituração Digital (Sped) em 2014. O principal destaque é a obrigatoriedade de apresentação do ECD (que compreende os livros Diário, Razão e Balancetes diários, Balanços e respectivas fichas comprobatórias). Ficam obrigadas a adotar a ECD, com relação aos fatos contábeis ocorridos a partir de 2014: (i) as pessoas jurídicas tributadas com base no lucro real; (ii) as pessoas jurídicas tributadas com base no lucro presumido, que distribuírem parcela dos lucros ou dividendos superior ao valor da base de cálculo do imposto, diminuída de todos os impostos e contribuições a que estiver sujeita, sem incidência do IRRF; e (iii) as pessoas jurídicas imunes e isentas. Para as demais pessoas jurídicas, a transmissão da ECD será facultativa.
A Instrução Normativa n.º 1.422/13 regula a obrigatoriedade na apresentação da Escrituração Contábil Fiscal (ECF), que deverá ser entregue pelas empresas a partir do ano que vem.
A Instrução Normativa n.º 1.436/13 regulamenta a contribuição previdenciária sobre a receita bruta (CPRB), prevista na Lei n. 12.546/11, em substituição ao regime sobre a folha de salários. Dentre os pontos de destaque, apontamos:
(i) Aplica-se a sistemática vigente na época da prestação dos serviços no caso do...
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