DCTF – prazo de entrega para pessoas jurídicas inativas 2017 é esclarecido pela Receita Federal

DCTF – prazo de entrega para pessoas jurídicas inativas 2017 é esclarecido pela Receita Federal

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A Receita Federal esclarece o fim da DSPJ Inativa e promete conceder novo prazo de entrega da DCTF inativa 2017

A partir de 2016, com a extinção da Declaração Simplificada da Pessoa Jurídica – DSPJ – Inativa (IN nº 1.605/2015), as pessoas jurídicas inativas passaram a ser obrigadas apenas à apresentação da Declaração de Débitos e Créditos Tributários Federais (DCTF) , nos termos do art. 3º da IN RFB nº 1.599/2015.

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Excepcionalmente para o ano-calendário de 2016, as pessoas jurídicas inativas tiveram de apresentar a DCTF relativa ao mês de janeiro até 21 de julho de 2016, ainda que tivessem apresentado a DSPJ – Inativa 2016, conforme disposto no art. 10-A da IN RFB nº1.599/2015.

A partir de 2017 quando deve ser apresentada a DCTF informando a inatividade?
Na DCTF, a inatividade é declarada no mês de janeiro de cada ano-calendário, ou seja, as pessoas jurídicas que estiverem inativas no mês de janeiro devem apresentar a DCTF relativa a este mês, informando esta condição, e ficam desobrigadas de apresentar a DCTF a partir de fevereiro.
As pessoas jurídicas inativas devem apresentar a DCTF apenas nas hipóteses previstas no inc. III do § 2º do art. 3º da IN RFB nº 1.599/2015, conforme segue:
III – as pessoas jurídicas e demais entidades de que trata o caput do art. 2º que estejam inativas ou não tenham débitos a declarar:
a) em relação ao mês de ocorrência do evento, nos casos de extinção, incorporação, fusão e cisão parcial ou total;
b) em relação ao último mês de cada trimestre do ano-calendário, quando no trimestre anterior tenha sido informado que o pagamento do Imposto sobre a Renda da Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL) seria efetuado em quotas;
c) em relação ao mês de janeiro de cada ano-calendário; e
d) em relação ao mês subsequente ao da publicação da Portaria Ministerial que comunicar a oscilação da taxa de câmbio, na hipótese de alteração da opção pelo regime de competência para o regime de caixa prevista no art. 5º da Instrução Normativa RFB nº 1.079, de 3 de novembro de 2010.

A Receita Federal informou através de nota (06/02/2017), que uma vez que o PGD DCTF está sendo alterado para simplificar o preenchimento da declaração pelas pessoas jurídicas inativas, incluindo a dispensa da exigência de certificado digital, a transmissão de DCTF sem débitos, referente aos períodos de apuração a partir de janeiro de 2017, na versão atual do programa (DCTF Mensal 3.3), está suspensa.

De acordo com a Receita Federal, o prazo para a apresentação da DCTF relativa ao mês de janeiro de 2017 deve ocorrer até o décimo quinto dia útil do mês de março de 2017, ou seja, em 21 de março deste ano, porém, para evitar transtornos, será concedido, em breve, novo prazo para as pessoas jurídicas inativas.

Confira nota divulgada pela Receita Federal

DCTF – Declaração de Débitos e Créditos Tributários Federais – 06.02.2017
ATENÇÃO: A obrigatoriedade da apresentação da Declaração Simplificada da Pessoa Jurídica (DSPJ) – Inativa vigorou até a declaração relativa ao ano-calendário de 2015, conforme disposto na IN RFB nº 1605/2015, a qual deveria ter sido entregue no período de 2 de janeiro a 31 de março de 2016. A partir de janeiro de 2016, com a extinção da DSPJ – Inativa, as pessoas jurídicas inativas passaram a ser obrigadas apenas à apresentação da Declaração de Débitos e Créditos Tributários Federais (DCTF) , conforme disposto no art. 3ºd a IN RFB nº 1599/2015.
Na DSPJ, a inatividade era declarada no exercício seguinte, ou seja, uma pessoa jurídica que esteve inativa no ano-calendário de 2015 informou esta condição à RFB na DSPJ – Inativa 2016. Na DCTF, a inatividade é declarada no mês de janeiro de cada ano-calendário, ou seja, as pessoas jurídicas que estiverem inativas no mês de janeiro devem apresentar a DCTF relativa a este mês, informando esta condição, e ficam desobrigadas de apresentar a DCTF a partir de fevereiro. As pessoas jurídicas inativas devem apresentar a DCTF apenas nas hipóteses previstas no inc. III do § 2º do art. 3º da IN RFB nº 1599/2015.
Excepcionalmente para o ano-calendário de 2016, as pessoas jurídicas inativas deveriam apresentar a DCTF relativa ao mês de janeiro até 21 de julho de 2016, ainda que tivessem apresentado a DSPJ – Inativa 2016, conforme disposto no art. 10-A da IN RFB nº 1599/2015.
Uma vez que o PGD DCTF está sendo alterado para simplificar o preenchimento da declaração pelas pessoas jurídicas inativas, incluindo a dispensa da exigência de certificado digital, a transmissão de DCTF sem débitos referente aos períodos de apuração a partir de janeiro de 2017, na versão atual do programa (DCTF Mensal 3.3), está suspensa.
O prazo para a apresentação da DCTF relativa ao mês de janeiro de 2017 é até o décimo quinto dia útil do mês de março de 2017 , porém, para evitar transtornos, será concedido, em breve, novo prazo para as pessoas jurídicas inativas.

Confira aqui normas que tratam da DCTF.

Fonte: Contábeis 
Data: 24 de fevereiro de 2017
Acesso: 24 de fevereiro de 2017

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