Alterado para agosto o início da substituição da GFIP por meio da DCTFWeb para as grandes empresas

Alterado para agosto o início da substituição da GFIP por meio da DCTFWeb para as grandes empresas

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O Secretário da Receita Federal do Brasil alterou a data de início da entrega da DCTFWeb, que substitui a Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP) como instrumento de confissão de divida e crédito tributário, a qual passará a ser obrigatória em relação aos tributos cujos fatos geradores ocorrerem a partir do mês de agosto/2018, para as entidades integrantes do “Grupo 2 – Entidades Empresariais” do Anexo V da Instrução Normativa RFB nº 1.634/2016, com faturamento no ano-calendário de 2016 acima de R$ 78.000.000,00.

Os sujeitos passivos (entidades integrantes do “Grupo 2 – Entidades Empresariais” do Anexo V da Instrução Normativa RFB nº 1.634/2016, com faturamento, no ano-calendário de 2016, menor ou igual a R$ 78.000.000,00, e as entidades integrantes do “Grupo 3 – Entidades Sem Fins Lucrativos”) que optaram pela utilização do eSocial de forma antecipada no mesmo prazo das empresas com faturamento no ano-calendário de 2016 acima de R$ 78.000.000,00, ainda que imunes e isentos, também ficam obrigados à entrega da DCTFWeb em relação aos tributos cujos fatos geradores ocorrerem a partir do mês de agosto de 2018.

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Lembra-se que, originalmente, o início da referida obrigação estava previsto para os tributos cujos fatos geradores ocorressem a partir do mês de julho/2018.

(Instrução Normativa nº 1.819/2018 – DOU de 30.07.2018)

Fonte: Editorial IOB
Data: 30 de julho de 2018
Acesso: 04 de agosto de 2018

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