Confira as 3 perguntas que mais geraram dúvidas no Quiz sobre a EFD-REINF

Confira as 3 perguntas que mais geraram dúvidas no Quiz sobre a EFD-REINF

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A EFD-REINF é uma nova obrigação que deve ser entregue ao Fisco e as empresas estão com muitas dúvidas. Veja abaixo as perguntas que mais geraram dúvidas no Quiz realizado aqui no blog e acerte na hora da entrega!

Quem esta obrigado a entregar a EFD-REINF:

Pessoas jurídicas que prestam e que contratam serviços realizados mediante cessão de mão de obra nos termos do art. 31 da Lei nº 8.212, de 24 de julho de 1991;

Pessoas jurídicas optantes ou não pelo recolhimento da Contribuição Previdenciária sobre a Receita Bruta (CPRB);

Associações desportivas que mantenham equipe de futebol profissional que tenham recebido valores a título de patrocínio, licenciamento de uso de marcas e símbolos, publicidade, propaganda e transmissão de espetáculos desportivos;

Empresa ou entidade patrocinadora que tenha destinado recursos a associação desportiva que mantenha equipe de futebol profissional a título de patrocínio, licenciamento de uso de marcas e
símbolos, publicidade, propaganda e transmissão de espetáculos desportivos;

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Entidades promotoras de eventos desportivos realizados em território nacional, em qualquer modalidade desportiva, dos quais participe ao menos 1 (uma) associação desportiva que mantenha
equipe de futebol profissional;

Pessoas jurídicas e físicas que pagaram ou creditaram rendimentos sobre os quais haja retenção do
Imposto sobre a Renda Retido na Fonte (IRRF), por si ou como representantes de terceiros.

Caso uma empresa incorpore outra no meio do mês, como essa situação deve ser apresentada na EFD-Reinf?

A empresa incorporada deverá enviar a EFD-Reinf com as informações do início do mês até a data da incorporação. E a empresa incorporadora com todas as suas informações  do respectivo mês, inclusive as da empresa incorporada no período após a incorporação. Assim, serão duas escriturações Reinfs informadas.

Como o Registro R-1000 deverá ser enviado? 

O evento R-1000 é um evento de tabela inicial, que só deve ser enviado uma única vez, quando as empresas forem entrar na obrigatoriedade da EFD-Reinf. Caso ocorra alterações na situação fática prestada pelo contribuinte no evento R-1000, deverá a empresa enviar o R-1000 para alterar essas informações prestadas anteriormente. A abertura do movimento será feita pelo o envio do primeiro evento periódico da competência.

Fonte: Mauro Negruni
Data: 31 de agosto de 2017
Acesso: 01 de setembro de 2017

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