Disponibilizada a minuta do Manual de Orientação do Leiaute 7 da ECD

Disponibilizada a minuta do Manual de Orientação do Leiaute 7 da ECD

Por |

Foi publicado no Portal do Sped, no site da Secretaria da Receita Federal do Brasil (RFB) (http://sped.rfb.gov.br/arquivo/show/2855), a minuta do Manual de Orientação do Leiaute 7 da ECD, referente ao ano-calendário de 2018 e para as situações especiais ocorridas no ano-calendário de 2019. De acordo com a RFB, o programa gerador de escrituração (PGE) da ECD, com as alterações trazidas pelo leiaute 7 estará disponível no final de dezembro de 2018.

Entre as alterações implementadas em relação à versão anterior, destacamos as seguintes atualizações de texto no manual, ainda dependentes de publicação de norma alteradora da Instrução Normativa RFB nº 1.774/2017:

a) empresas do lucro presumido: a obrigatoriedade da ECD não se aplica às pessoas jurídicas tributadas com base no lucro presumido que optem pela escrituração do livro caixa, exceto se distribuírem parcela de lucros ou dividendos, sem incidência do Imposto sobre a Renda Retido na Fonte (IRRF), em montante superior ao valor da base de cálculo do Imposto de Renda, diminuída dos impostos e contribuições a que estiver sujeita;

b) adequação da multa por atraso na entrega da ECD: aplicam-se as multas previstas no art. 12 da Lei nº 8.218/1991 à pessoa jurídica que deixar de apresentar a ECD nos prazos fixados ou que apresentá-la com incorreções ou omissões, sem prejuízo das sanções administrativas, cíveis e criminais cabíveis, inclusive aos responsáveis legais. A multa por atraso na entrega da ECD não é gerada automaticamente pelo programa no momento da transmissão do arquivo em atraso, podendo ser gerada pelo programa Sicalcweb, disponível no site da RFB (para cálculo da multa e geração do DARF);

c) pessoas jurídicas registradas em cartório estão dispensadas de autenticação de livros: as pessoas jurídicas não sujeitas a registro em Juntas Comerciais ficam dispensadas de autenticação os livros da escrituração contábil transmitidos ao Sped.

Destacamos, ainda, que também foram alterados, entre outros, os seguintes registros:

a) Registro I200 – Lançamento Contábil: que define o cabeçalho do lançamento contábil, onde serão utilizados 3 tipos de lançamentos:

a.1) Tipo E: lançamentos de encerramento das contas de resultado;

Powered by Rock Convert

a.2) Tipo N: demais lançamentos, denominados lançamentos normais;

a.3) Tipo X: lançamentos extemporâneos, conforme previsto nos itens 31 a 36 da Interpretação Técnica Geral (ITG) 2000 (R1) – Escrituração Contábil, do Conselho Federal de Contabilidade (CFC);

b) Registro J215 – Fato Contábil que altera a Conta Lucros Acumulados ou a Conta Prejuízos Acumulados ou Todo o Patrimônio Líquido:inclusão do campo Descrição do Fato Contábil e exclusão de regra que vincula a existência de um registro J200 (Tabela de Histórico de Fatos Contábeis que Modificam a Conta Lucros Acumulados ou a Conta Prejuízos Acumulados ou Todo o Patrimônio Líquido – o qual foi excluído);

c) Registro J801 – Termo de verificação para fins de substituição da ECD: inclusão do indicador de autorização de acesso, pelo Conselho Federal de Contabilidade (CFC), ao Termo de Verificação para Fins de Substituição da ECD (Registro J801), se S (Sim, conforme previsão do inciso IV, § 1º, art. 7º, da Instrução Normativa RFB nº 1.774/2017), ou N (Não);

d) Registro J932 – Signatários do termo de verificação para fins de substituição da ECD:
o Registro J930 identifica os signatários da escrituração e foi incluído o Registro J932, que identifica os signatários do termo de verificação, para fins de substituição da ECD, devendo ser assinado:

d.1) pelo próprio profissional da contabilidade que assina os livros contábeis substitutos; e

d.2) quando as demonstrações contábeis tenham sido auditadas por auditor independente, pelo próprio profissional da contabilidade que assina os livros contábeis substitutos e também pelo seu auditor independente;

e) Registro J935 – Identificação dos Auditores Independentes: inclusão de registro, com informações do nome e do CPF do auditor independente/CNPJ da pessoa jurídica de auditoria independente.

Fonte: Editorial IOB
Data: 31 de outubro de 2018
Acesso: 01 de novembro de 2018

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

207 comentários

  1. I’ve been browsing on-line greater than 3 hours
    as of late, but I by no means found any attention-grabbing
    article like yours. It is lovely value enough for me. In my view, if all webmasters and bloggers made excellent content material as you probably did,
    the internet will likely be a lot more useful than ever before.

  2. This design is steller! You certainly know how to keep a reader
    entertained. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Excellent job.
    I really loved what you had to say, and more than that,
    how you presented it. Too cool!

  3. I’m the manager of JustCBD Store brand (justcbdstore.com) and am trying to develop my wholesale side of business. I am hoping anybody at targetdomain can help me 🙂 I thought that the most suitable way to do this would be to connect to vape shops and cbd stores. I was hoping if anybody could recommend a dependable web-site where I can purchase Vape Shop Contact Details I am currently looking at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most suitable choice and would appreciate any support on this. Or would it be easier for me to scrape my own leads? Ideas?

  4. Good day! I know this is somewhat off topic but I was
    wondering if you knew where I could locate a captcha plugin for my comment
    form? I’m using the same blog platform as yours and I’m having problems finding one?
    Thanks a lot!

  5. Howdy, I do believe your site might be having internet browser compatibility issues. Whenever I look at your blog in Safari, it looks fine however, if opening in I.E., it has some overlapping issues. I merely wanted to provide you with a quick heads up! Besides that, great blog!

  6. Hello just wanted to give you a quick heads up and let you
    know a few of the pictures aren’t loading correctly. I’m not sure why but I think its
    a linking issue. I’ve tried it in two different browsers and both show
    the same outcome.

  7. When I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I get 4 emails with the same comment. Perhaps there is a way you can remove me from that service? Thanks!

  8. Achieving your fitness goals does not need a certified personal trainer or an expensive gym membership, it’s not hard to exercise at home. It’s easy to go down a training and fitness rabbit hole, however, when you are looking for the best home exercise equipment to outfit your personal home gym.

  9. I have been exploring for a bit for any high-quality articles or weblog posts on this kind of space .
    Exploring in Yahoo I eventually stumbled upon this website.

    Studying this information So i am glad to exhibit
    that I’ve an incredibly excellent uncanny feeling I discovered just what I
    needed. I so much surely will make sure to do not fail to remember this website and
    give it a glance regularly. 32hvAj4 cheap flights

  10. An outstanding share! I’ve just forwarded this onto a colleague who had been conducting a little homework on this. And he in fact bought me dinner because I found it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to discuss this issue here on your site.

  11. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  12. May I just say what a relief to discover an individual who actually knows what they’re talking about on the web. You actually realize how to bring an issue to light and make it important. More people must check this out and understand this side of the story. I was surprised you’re not more popular because you most certainly possess the gift.

  13. This is the right blog for everyone who hopes to find out about this topic. You realize a whole lot its almost hard to argue with you (not that I really will need to…HaHa). You certainly put a new spin on a subject which has been written about for years. Excellent stuff, just great!

  14. You are so awesome! I do not believe I’ve truly read anything like this before. So wonderful to find another person with a few unique thoughts on this subject matter. Seriously.. many thanks for starting this up. This web site is one thing that’s needed on the internet, someone with some originality!

  15. After looking over a few of the blog articles on your website, I truly like your technique of writing a blog. I added it to my bookmark webpage list and will be checking back in the near future. Please visit my web site too and tell me what you think.

  16. I absolutely love your website.. Very nice colors & theme. Did you develop this site yourself? Please reply back as I’m trying to create my very own site and want to know where you got this from or just what the theme is called. Kudos!

  17. My husband and i were quite comfortable when John could finish up his investigations out of the precious recommendations he grabbed from your web site. It’s not at all simplistic to simply find yourself giving freely secrets which usually men and women have been trying to sell. We remember we have the writer to thank for that. The explanations you made, the easy site navigation, the relationships you will help to instill – it is all sensational, and it’s aiding our son in addition to our family feel that that subject is interesting, which is certainly particularly pressing. Thank you for everything!

  18. Good post. I learn something totally new and challenging on websites I stumbleupon every day. It’s always useful to read content from other writers and practice a little something from other websites.

  19. I’ve been surfing online more than 3 hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. Personally, if all site owners and bloggers made good content as you did, the net will be much more useful than ever before.

  20. Hello, i feel that i noticed you visited my web site thus i got here to “return the favor”.I’m attempting to find issues to enhance my site!I assume its adequate to make use of a few of your ideas!!

  21. Right here is the perfect webpage for anyone who would like to find out about this topic. You understand so much its almost tough to argue with you (not that I really will need to…HaHa). You definitely put a new spin on a topic which has been discussed for years. Wonderful stuff, just wonderful!

  22. Hi there! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My web site looks weird when browsing from my iphone. I’m trying to find a template or plugin that might be able to resolve this issue. If you have any suggestions, please share. With thanks!

  23. When I originally commented I clicked the “Notify me when new comments are added” checkbox and now each time a comment is added I get several e-mails with the same comment. Is there any way you can remove me from that service? Appreciate it!

  24. An impressive share! I have just forwarded this onto a co-worker who was doing a little research on this. And he in fact ordered me lunch due to the fact that I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this issue here on your blog.

  25. Hiya, I’m really glad I have found this info. Nowadays bloggers publish only about gossips and internet and this is really annoying. A good website with exciting content, this is what I need. Thanks for keeping this web-site, I’ll be visiting it. Do you do newsletters? Can’t find it.

  26. An outstanding share! I have just forwarded this onto a friend who was doing a little research on this. And he actually ordered me breakfast simply because I found it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending time to talk about this issue here on your web page.

  27. You actually make it seem so easy with your presentation but I find this topic to be actually something which I think I would never understand. It seems too complicated and extremely broad for me. I am looking forward for your next post, I will try to get the hang of it!

  28. Hi, I do believe this is an excellent blog. I stumbledupon it 😉 I may revisit yet again since I book-marked it. Money and freedom is the best way to change, may you be rich and continue to help others.

  29. Oh my goodness! Awesome article dude! Many thanks, However I am experiencing issues with your RSS. I don’t understand why I am unable to join it. Is there anyone else having the same RSS problems? Anybody who knows the answer will you kindly respond? Thanks!!

  30. Hello there! This article couldn’t be written any better! Looking at this article reminds me of my previous roommate! He always kept preaching about this. I most certainly will send this information to him. Fairly certain he’s going to have a good read. I appreciate you for sharing!

  31. I know this if off topic but I’m looking into starting my own weblog and was curious what all is required to get set up? I’m assuming having a blog like yours would cost a pretty penny? I’m not very web smart so I’m not 100 certain. Any recommendations or advice would be greatly appreciated. Thanks

  32. Hiya, I am really glad I’ve found this information. Nowadays bloggers publish only about gossips and net and this is really irritating. A good blog with interesting content, this is what I need. Thank you for keeping this website, I’ll be visiting it. Do you do newsletters? Can’t find it.

  33. Whats up this is somewhat of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding knowledge so I wanted to get advice from someone with experience. Any help would be greatly appreciated!

  34. Thank you for making the honest try to explain this. I feel very strong about it and wish to be informed more. If it’s OK, as you attain extra intensive knowledge, could you thoughts adding more posts similar to this one with more information? It could be extremely helpful and helpful for me and my colleagues.

  35. obviously like your website but you need to check the spelling on quite a few of your posts. Many of them are rife with spelling issues and I find it very troublesome to tell the truth nevertheless I will certainly come back again.

  36. Thanks for discussing your ideas in this article. The other matter is that if a problem occurs with a computer system motherboard, people should not consider the risk of repairing this themselves because if it is not done properly it can lead to permanent damage to the complete laptop. It will always be safe to approach any dealer of your laptop for any repair of its motherboard. They have technicians who’ve an experience in dealing with mobile computer motherboard issues and can make right analysis and perform repairs.

  37. Does your blog have a contact page? I’m having problems locating it but, I’d like to send you an e-mail. I’ve got some ideas for your blog you might be interested in hearing. Either way, great blog and I look forward to seeing it develop over time.

  38. Excellent beat ! I wish to apprentice while you amend your site, how could i subscribe for a blog website? The account helped me a acceptable deal. I had been tiny bit acquainted of this your broadcast offered bright clear concept

  39. Thanks a lot for giving everyone an exceptionally nice chance to discover important secrets from this web site. It is often so good and also packed with amusement for me personally and my office acquaintances to search your website the equivalent of three times in one week to see the new stuff you will have. And lastly, I’m at all times astounded with all the amazing hints served by you. Selected 4 ideas on this page are undoubtedly the most efficient I have had.

  40. After I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I receive four emails with the exact same comment. Perhaps there is a means you can remove me from that service? Many thanks!

  41. The other day, while I was at work, my cousin stole my iPad and tested to see if it can survive a 30 foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone!

  42. I seriously love your blog.. Very nice colors & theme. Did you develop this web site yourself? Please reply back as I’m attempting to create my very own website and want to know where you got this from or just what the theme is called. Thanks!

  43. An impressive share! I’ve just forwarded this onto a coworker who has been conducting a little homework on this. And he actually ordered me dinner simply because I discovered it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to discuss this matter here on your site.

  44. Es ist eigentlich ein schönes, cooles, großes und nützliches Stück Information. Ich bin… ich bin… glücklich dass Sie uns diese nützlichen Informationen einfach nur mitgeteilt haben. Bitte halten Sie uns auf diese Weise auf dem Laufenden. Danke für das Teilen.

  45. Hello! I could have sworn I’ve visited your blog before but after looking at many of the posts I realized it’s new to me. Nonetheless, I’m certainly delighted I discovered it and I’ll be book-marking it and checking back regularly!

  46. Good – I should definitely pronounce, impressed with your site. I had no trouble navigating through all tabs and related info ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Quite unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Nice task..

  47. After looking over a number of the blog posts on your web site, I honestly like your technique of writing a blog. I book-marked it to my bookmark site list and will be checking back in the near future. Please visit my web site too and tell me how you feel.

  48. This is the perfect site for everyone who wants to find out about this topic. You know so much its almost tough to argue with you (not that I really would want to…HaHa). You definitely put a brand new spin on a subject that’s been written about for many years. Wonderful stuff, just wonderful!

  49. Oh my goodness! Incredible article dude! Thank you, However I am having problems with your RSS. I don’t know the reason why I can’t join it. Is there anyone else getting the same RSS problems? Anybody who knows the solution will you kindly respond? Thanx!!

  50. Hi there! This post could not be written much better! Looking through this article reminds me of my previous roommate! He constantly kept talking about this. I most certainly will send this article to him. Pretty sure he will have a very good read. Thanks for sharing!

  51. I blog often and I genuinely appreciate your content. The article has really peaked my interest. I will book mark your site and keep checking for new details about once per week. I subscribed to your RSS feed as well.

  52. An intriguing discussion is definitely worth comment. I think that you should write more about this subject matter, it might not be a taboo subject but usually people do not talk about such issues. To the next! Best wishes!!

  53. Having read this I believed it was extremely enlightening. I appreciate you finding the time and effort to put this short article together. I once again find myself personally spending a lot of time both reading and commenting. But so what, it was still worth it!

  54. Do you mind if I quote a few of your posts as long as I provide credit and sources back to your blog? My website is in the very same area of interest as yours and my users would certainly benefit from some of the information you provide here. Please let me know if this okay with you. Thanks!

  55. Can I simply say what a relief to seek out someone who really is aware of what theyre talking about on the internet. You definitely know find out how to bring a difficulty to light and make it important. Extra folks must learn this and understand this side of the story. I cant consider youre no more standard since you definitely have the gift.

  56. We’re a group of volunteers and opening a new scheme in our community. Your site offered us with useful info to paintings on. You’ve performed an impressive job and our entire community will probably be grateful to you.

  57. I was curious if you ever considered changing the page layout of your blog? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having one or two pictures. Maybe you could space it out better?

  58. After exploring a number of the blog posts on your site, I honestly appreciate your technique of blogging. I bookmarked it to my bookmark website list and will be checking back in the near future. Please visit my web site too and tell me your opinion.

  59. Greetings, I do believe your web site could be having browser compatibility problems. When I take a look at your website in Safari, it looks fine but when opening in I.E., it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Other than that, wonderful blog!

  60. Its such as you read my mind! You appear to grasp a lot about this, like you wrote the guide in it or something. I believe that you can do with some percent to drive the message house a bit, however other than that, that is wonderful blog. A great read. I will definitely be back.

  61. Can I simply say what a comfort to discover someone who truly understands what they’re talking about online. You certainly understand how to bring an issue to light and make it important. More and more people ought to check this out and understand this side of the story. I was surprised that you’re not more popular because you definitely possess the gift.

  62. Nice post. I learn something new and challenging on sites I stumbleupon on a daily basis. It will always be exciting to read articles from other writers and use a little something from their websites.

  63. Its such as you read my thoughts! You seem to know so much about this, such as you wrote the ebook in it or something. I think that you can do with a few p.c. to drive the message house a bit, but other than that, that is great blog. A fantastic read. I will certainly be back.

  64. Next time I read a blog, Hopefully it won’t fail me just as much as this particular one. After all, I know it was my choice to read, nonetheless I really thought you would have something interesting to say. All I hear is a bunch of crying about something you could possibly fix if you were not too busy seeking attention.

  65. Thank you, I’ve recently been looking for information about this subject for a while and yours is the best I have came upon so far. But, what in regards to the conclusion? Are you positive concerning the source?

  66. Hi there! I know this is somewhat off topic but I was wondering if you knew where I could find a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty finding one? Thanks a lot!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by