Contribuinte tem até segunda-feira para aderir ao Regime Especial de Regularização Cambial e Tributária

Contribuinte tem até segunda-feira para aderir ao Regime Especial de Regularização Cambial e Tributária

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A Receita Federal alerta aos interessados na regularização cambial e tributária que o prazo termina em 31 de outubro. Importante registrar que o aplicativo para o preenchimento e a apresentação da DERCAT está em funcionamento 24 horas por dia, inclusive durante o próximo final de semana. O aplicativo da DERCAT está disponível no e-CAC, no endereço https://www3.cav.receita.fazenda.gov.br, em “Declarações e Demonstrativos”. O serviço de recepção da DERCAT será interrompido às 23h59min59s, horário de Brasília, do dia 31 de outubro de 2016.

Até às 17 horas de hoje haviam sido recepcionadas 21.676 DERCAT de pessoas físicas e 70 DERCAT de pessoas jurídicas, totalizando R$ 152,6 bilhões de ativos regularizados e R$ 45,78 bilhões de imposto e multa decorrentes da regularização.

Atenção: embora a DERCAT possa ser apresentada até as 23h59min59s do dia 31, o contribuinte deve ficar atento para o horário limite do seu estabelecimento bancário para o recebimento de DARF de pagamento do respectivo imposto e multa. A opção do contribuinte ao RERCT somente se completa com a apresentação da DERCAT e com o efetivo pagamento do imposto e da multa até o horário limite do dia 31 de outubro.

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O Regime Especial de Regularização Cambial e Tributária ( RERCT ) aplica-se aos residentes ou domiciliados no País em 31 de dezembro de 2014 que tenham sido ou ainda sejam proprietários ou titulares de ativos, bens ou direitos em períodos anteriores a 31 de dezembro de 2014, ainda que, nessa data, não possuam saldo de recursos ou título de propriedade de bens e direitos.

Para aderir ao RERCT, o contribuinte deverá apresentar a DERCAT – Declaração de Regularização Cambial e Tributária” até 31 de outubro e efetuar o pagamento integral do imposto e da multa correspondente até a mesma data.

Para mais informações, a Receita Federal disponibilizou em seu sítio na internet um conjunto de perguntas e respostas que visa auxiliar os contribuintes sobre a forma de declarar e outras orientações sobre o programa. Estas orientações, denominadas “Dercat – Perguntas e Respostas”, podem ser obtidas aqui.

Fonte: Receita Federal
Data: 27 de outubro de 2016
Acesso: 28 de outubro de 2016

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