Atualização da Minuta do Manual da ECD – Leiaute 7

Atualização da Minuta do Manual da ECD – Leiaute 7

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I – Exclusão do campo e regra abaixo relacionados do registro J801:
REGRA_IND_AUT_CFC_NAO: Verifica se o campo indicador de autorização de acesso, pelo CFC, ao Termo de Verificação para Fins de Substituição da ECD – IND_AUT_CFC_NAO (Campo 08) – foi preenchido com “S” (Sim). Se a regra não for cumprida, o PGE do Sped Contábil gera um aviso.


II – Inclusão do item 1.32:

1.32. Regime Especial de Tributação (RET)

A Instrução Normativa RFB nº 1.435/2013, que dispõe sobre os regimes especiais de pagamento unificado de tributos aplicáveis às incorporações imobiliárias, às construções de unidades habitacionais contratadas no âmbito do Programa Minha Casa, Minha Vida (PMCMV) e às construções ou reformas de estabelecimentos de educação infantil, em seu art. 10, estabelece que:

Art. 10. O incorporador fica obrigado a manter escrituração contábil segregada para cada incorporação submetida ao RET.

§ 1º A escrituração contábil das operações da incorporação objeto de opção pelo RET poderá ser efetuada em livros próprios ou nos da incorporadora, sem prejuízo das normas comerciais e fiscais aplicáveis à incorporadora em relação às operações da incorporação.

§ 2º Na hipótese de adoção de livros próprios para cada incorporação objeto de opção no RET/Incorporação Imobiliária, a escrituração contábil das operações da incorporação poderá ser efetivada mensalmente na contabilidade da incorporadora, mediante registro dos saldos apurados nas contas relativas à incorporação.”

No caso de utilização dos livros da própria incorporadora, a segregação dos registros e das contas de cada empreendimento do RET poderá ser efetuado por Centro Custos, informando-os nos registros da ECD.

No caso de utilização de livros individualizados para cada empreendimento do RET, para que sejam utilizados obrigatoriamente, para cada empreendimento, um livro Razão auxiliar (Z) e um livro Diário auxiliar (A) da ECD.

Fonte: Portal Sped
Data: 06 de novembro de 2018
Acesso: 12 de novembro de 2018

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