Adesão ao RERCT Exige Retificação das Declarações

Adesão ao RERCT Exige Retificação das Declarações

Por |

Para aderir ao RERCT – Regime Especial de Regularização Cambial e Tributária -, o contribuinte deverá apresentar a Dercat – Declaração de Regularização Cambial e Tributária- e efetuar o pagamento integral do imposto e da multa correspondente.

O envio da declaração e o pagamento do Darf devem ocorrer até o dia 31 de outubro de 2016.

Nota: em caso de pagamento do Darf após o prazo, esse pagamento será desconsiderado e serão aplicados os procedimentos de não adesão ao RERCT.

Rendimentos e Retificação das Declarações IRPF e Escrituração Contábil

Os rendimentos, frutos e acessórios, obtidos no ano-calendário de 2015 e seguintes, decorrentes do aproveitamento, no exterior ou no País, dos recursos, bens ou direitos constantes da Dercat deverão ser incluídos:

I – para pessoas físicas: em declaração retificadora de ajuste anual do ano-calendário em que o rendimento foi auferido;

Powered by Rock Convert

II – para pessoas jurídicas: na escrituração contábil societária e em DCTF.

Como tais rendimentos são posteriores a 31 de dezembro de 2014, o imposto a ser pago será na alíquota normal, acrescentado de juros moratórios.

Os recursos, bens e direitos de qualquer natureza constantes na Dercat deverão ser informados também:

I – no caso de pessoa física, até 31 de outubro de 2016, na declaração retificadora de ajuste anual do imposto sobre a renda relativa ao exercício 2015, ano-calendário de 2014 e posteriores. Esses bens deverão ser relacionados na ficha de Bens e Direitos, discriminando as informações sobre os recursos. Deverá constar o número de recibo de entrega da Dercat exclusivamente para a declaração de ajuste do exercício de 2015;

II – no caso de pessoa jurídica, até 31 de outubro de 2016, na escrituração contábil societária relativa ao ano-calendário da adesão;

III – em ambos os casos, pessoa física e jurídica, na declaração de Capitais Brasileiros no Exterior (CBE), disponível no sítio do BCB na Internet, conforme definido pela Circular BCB nº 3.787, de 2016.

Fonte: Guia Tributário
Data: 05 de outubro de 2016
Acesso: 07 de outubro de 2016

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

87 comentários

  1. I’m the business owner of JustCBD Store brand (justcbdstore.com) and I am currently planning to develop my wholesale side of business. It would be great if anybody at targetdomain can help me . I considered that the most ideal way to do this would be to talk to vape stores and cbd retail stores. I was really hoping if anybody at all could suggest a trustworthy web site where I can buy Vape Shop B2B Marketing List I am presently reviewing creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. On the fence which one would be the most suitable selection and would appreciate any assistance on this. Or would it be simpler for me to scrape my own leads? Suggestions?

  2. An interesting discussion is definitely worth comment. I think that you need to publish more about this topic, it may not be a taboo matter but typically people do not discuss these issues. To the next! Cheers!!

  3. A fascinating discussion is worth comment. I do think that you should publish more on this topic, it might not be a taboo subject but usually people don’t speak about such topics. To the next! Cheers!!

  4. I seriously love your website.. Pleasant colors & theme. Did you build this site yourself? Please reply back as I’m planning to create my very own blog and would love to find out where you got this from or what the theme is called. Thanks!

  5. I’d like to thank you for the efforts you’ve put in penning this site. I really hope to view the same high-grade blog posts from you later on as well. In truth, your creative writing abilities has motivated me to get my own site now 😉

  6. Hi, There’s no doubt that your website might be having web browser compatibility issues. When I look at your web site in Safari, it looks fine however when opening in IE, it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Besides that, fantastic website!

  7. After exploring a handful of the blog articles on your web site, I really like your technique of blogging. I saved as a favorite it to my bookmark site list and will be checking back soon. Please check out my website as well and let me know your opinion.

  8. Oh my goodness! Awesome article dude! Many thanks, However I am having problems with your RSS. I don’t understand the reason why I can’t subscribe to it. Is there anyone else having the same RSS issues? Anyone that knows the answer will you kindly respond? Thanx!!

  9. The next time I read a blog, Hopefully it won’t fail me just as much as this particular one. After all, Yes, it was my choice to read, however I actually believed you would have something interesting to talk about. All I hear is a bunch of moaning about something that you could fix if you were not too busy looking for attention.

  10. Having read this I believed it was rather informative. I appreciate you taking the time and effort to put this short article together. I once again find myself personally spending a lot of time both reading and posting comments. But so what, it was still worthwhile!

  11. A fascinating discussion is definitely worth comment. I do think that you should publish more about this subject matter, it might not be a taboo matter but usually people don’t discuss these subjects. To the next! All the best!!

  12. Good day! I could have sworn I’ve been to this website before but after browsing through a few of the articles I realized it’s new to me. Anyhow, I’m definitely delighted I came across it and I’ll be bookmarking it and checking back frequently!

  13. Hi, I do believe this is a great website. I stumbledupon it 😉 I will revisit once again since I saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to help others.

  14. After I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I receive four emails with the exact same comment. Is there a means you are able to remove me from that service? Thanks!

  15. I would like to thank you for the efforts you’ve put in writing this blog. I’m hoping to check out the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has motivated me to get my own site now 😉

  16. After I originally left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and now each time a comment is added I receive four emails with the same comment. There has to be a means you are able to remove me from that service? Many thanks!

  17. I’m impressed, I must say. Seldom do I come across a blog that’s equally educative and amusing, and without a doubt, you’ve hit the nail on the head. The problem is something not enough men and women are speaking intelligently about. I’m very happy that I stumbled across this in my search for something regarding this.

  18. I’m impressed, I have to admit. Seldom do I encounter a blog that’s both educative and engaging, and let me tell you, you’ve hit the nail on the head. The issue is something too few people are speaking intelligently about. Now i’m very happy I found this during my hunt for something concerning this.

  19. Hello there, I do think your blog could possibly be having browser compatibility problems. Whenever I look at your blog in Safari, it looks fine however when opening in IE, it’s got some overlapping issues. I just wanted to give you a quick heads up! Besides that, wonderful website!

  20. Hi, I do think this is an excellent blog. I stumbledupon it 😉 I am going to come back yet again since i have bookmarked it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  21. When I originally left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I recieve four emails with the exact same comment. Is there an easy method you can remove me from that service? Kudos!

  22. Hello there, There’s no doubt that your website could possibly be having web browser compatibility issues. Whenever I take a look at your site in Safari, it looks fine however when opening in I.E., it’s got some overlapping issues. I simply wanted to give you a quick heads up! Besides that, great site!

  23. Hello there, I think your blog might be having internet browser compatibility problems. When I look at your blog in Safari, it looks fine however when opening in IE, it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Besides that, great blog!

  24. Oh my goodness! Awesome article dude! Thanks, However I am experiencing difficulties with your RSS. I don’t know the reason why I cannot subscribe to it. Is there anybody else getting the same RSS issues? Anyone who knows the answer can you kindly respond? Thanks!!

  25. I seriously love your website.. Very nice colors & theme. Did you build this web site yourself? Please reply back as I’m hoping to create my own personal website and would like to learn where you got this from or what the theme is called. Cheers!

  26. May I simply say what a relief to discover somebody who truly knows what they’re talking about on the web. You certainly realize how to bring a problem to light and make it important. More people need to look at this and understand this side of the story. I was surprised you aren’t more popular given that you certainly have the gift.

  27. A motivating discussion is definitely worth comment. There’s no doubt that that you need to publish more on this subject matter, it may not be a taboo subject but typically people don’t talk about these issues. To the next! Best wishes!!

  28. Hi there! This post could not be written any better! Looking at this post reminds me of my previous roommate! He always kept talking about this. I will send this information to him. Pretty sure he’ll have a great read. Thank you for sharing!

  29. Aw, this was an incredibly good post. Taking a few minutes and actual effort to produce a good article… but what can I say… I hesitate a lot and never seem to get anything done.

  30. Right here is the right web site for anyone who wishes to understand this topic. You know so much its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a brand new spin on a subject which has been discussed for a long time. Great stuff, just great!

  31. I really love your blog.. Very nice colors & theme. Did you create this web site yourself? Please reply back as I’m trying to create my own site and would like to find out where you got this from or exactly what the theme is called. Cheers!

  32. Oh my goodness! Impressive article dude! Many thanks, However I am experiencing problems with your RSS. I don’t know why I am unable to subscribe to it. Is there anybody having the same RSS problems? Anyone that knows the solution can you kindly respond? Thanks!!

  33. I really love your blog.. Pleasant colors & theme. Did you build this site yourself? Please reply back as I’m attempting to create my own website and would love to find out where you got this from or exactly what the theme is named. Thank you!

  34. Your style is unique in comparison to other folks I have read stuff from. Thank you for posting when you’ve got the opportunity, Guess I will just book mark this web site.

  35. A fascinating discussion is definitely worth comment. I believe that you need to write more on this issue, it might not be a taboo matter but usually people don’t speak about these topics. To the next! All the best!!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by