DCTF – Receita esclarece obrigatoriedade e periodicidade da obrigação

DCTF – Receita esclarece obrigatoriedade e periodicidade da obrigação

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A Receita Federal, por meio de Solução de Consulta esclarece acerca da obrigatoriedade e periodicidade de entrega da DCTF

De acordo com Solução de Consulta nº 5008/2017 (DOU de 26/04), as pessoas jurídicas de direito privado em geral, mesmo que equiparadas, imunes ou isentas, deverão apresentar, mensalmente, de forma centralizada pela matriz, a Declaração de Débitos e Créditos Tributários Federais (DCTF).

Essas pessoas jurídicas caso não possuam débitos a declarar e permaneçam nesta condição durante todo o exercício, desde o ano-calendário de 2014, somente devem apresentar a DCTF relativa ao mês de janeiro de cada ano. Caso passem a apurar débitos a declarar tornam-se novamente sujeitas à apresentação da DCTF mensalmente a partir do mês em que se constatar tal ocorrência.

Exemplo:
Empresa sem débito a declarar na competência Janeiro de 2017, entrega a DCTF deste período.
Não apresentou débito a declarar nos meses de fevereiro e março de 2017, neste caso a obrigação não será entregue.
Voltou a apresentar débito a declarar no mês de abril de 2017, assim, terá de entregar a DCTF deste período.

Esta Solução de Consulta está vinculada a Solução de Consulta Cosit  nº 111, de 3 de fevereiro de 2017.

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Dispositivos legais: IN RFB nº 1.110, de 2010, art. 2º caput e incisos. I, II e III; art. 3º caput e inciso VI e § 9º com as alterações promovidas pela IN RFB nº 1.484, de 2014; IN RFB nº 1.478, de 2014, art. 3º, com a alteração promovida pela IN RFB nº 1.484, de 2014; IN RFB nº 1.599, de 2015, com alterações promovidas pela IN RFB nº 1.646, de 2016, e pela IN RFB nº1.697, de 2017.

Consulte aqui integra da Solução de Consulta nº 5.008/2017.

Por Josefina do Nascimento

Fonte: Siga o Fisco
Data: 26 de abril de 2017
Acesso: 28 de abril de 2017

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