Empresas têm dificuldade para entregar IRPJ

Empresas têm dificuldade para entregar IRPJ

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As novas regras para a declaração do IRPJ estão previstas na IN 1.681/2016

O novo modelo de declaração, em vigor a partir de 2017, exige de brasileiras com filial no exterior o envio de informações em conformidade com programa de combate a evasão fiscal da OCDE

São Paulo – As empresas brasileiras com filiais fora do País estão com dificuldades para entregar a declarações de Imposto de Renda de Pessoa Jurídica (IRPJ) de 2017 por conta de novas exigências. Este é o primeiro ano em que serão cobrados dados do plano Base Erosion and Profit Shifting (Beps).

Segundo o sócio do Andrade Maia Advogados, Leonardo Aguirra de Andrade, as empresas não possuem controle de algumas informações que passaram a ser cobradas. “As companhias vão precisar dos dados detalhados das operações em outros países, e terão dificuldade para buscar alguns desses números, porque vários países não cobram os detalhes que a Receita Federal pede, então as firmas vão procurar por essas informações pela primeira vez”, afirma. O prazo de declaração termina em junho.

Essas exigências se somam às que já cresceram por conta do Sistema Público de Escrituração Digital (Sped), programa que existe há dez anos e que busca informatizar o recebimento de dados pela Receita. A declaração de informações de filiais estrangeiras das companhias brasileiras, por exemplo, será consolidada no Bloco W da Escrituração Contábil Fiscal (ECF), uma das inovações implantadas junto com o Sped.

Segundo o vice-presidente da Becomex, Rogério Borilli, isso implica em um aumento no custo Brasil. “O empresário vai ter que trabalhar mais para o fisco, que além de onerar, faz com que as mesmas informações sejam cobradas duas vezes”, acrescenta o especialista.

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Até o ano passado, a ECF previa que a matriz brasileira declarasse as suas operações. Com a mudança, a companhia também terá que entregar as declarações relativas às filiais em outros países tanto individualmente como consolidadas no grupo econômico. “Isso vai ajudar a Receita Federal a cruzar dados e lavrar autuações em caso de inconsistências”, observa Rogério Borilli.

As novas regras para a declaração do IRPJ estão previstas na Instrução Normativa 1.681/2016, que faz parte do plano de adequação do Brasil aos os princípios recomendados pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) para combater a evasão fiscal. As 15 ações do plano do Beps foram apresentadas em 2013 e, desde então, o fisco tenta adaptá-las à legislação tributária vigente no Brasil.

Efeito colateral

O sócio do Chiarottino e Nicoletti Advogados, Marcello Maurício dos Santos, acredita que o Beps é eficiente no combate à evasão, mas que há riscos. “Diante do quanto o fisco busca aumentar a arrecadação em momentos de crise, não é incomum que sejam ultilizadas interpretações discutíveis para aumentar a tributação, ainda mais quando as informações são tão complexas”, avalia.

O advogado tributarista do Nelson Wilians e Advogados Associados, Edinaldo Inácio Carrion, comenta que o Beps traz transparências, mas que as empresas vão sofrer com o aumento dos custos de compliance envolvido.

Ricardo Bomfim

Fonte: Fenacon
Data: 19 de abril de 2017
Acesso: 20 de abril de 2017

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  129. When I originally commented I seem to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I recieve four emails with the same comment. Perhaps there is an easy method you are able to remove me from that service? Many thanks!|

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  134. My brother recommended I would possibly like this website. He used to be entirely right. This publish actually made my day. You can not consider just how a lot time I had spent for this info! Thanks!|

  135. I was curious if you ever considered changing the 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 2 pictures. Maybe you could space it out better?|

  136. Good day! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in trading links or maybe guest authoring a blog article or vice-versa? My website discusses a lot of the same subjects as yours and I believe we could greatly benefit from each other. If you might be interested feel free to send me an email. I look forward to hearing from you! Awesome blog by the way!|

  137. Greetings! I know this is kind of off topic but I was wondering which blog platform are you using for this site? I’m getting sick and tired of WordPress because I’ve had problems with hackers and I’m looking at options for another platform. I would be awesome if you could point me in the direction of a good platform.|

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  141. I was wondering if you ever thought of changing the page layout of your site? 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 images. Maybe you could space it out better?|

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

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  148. An outstanding share! I have just forwarded this onto a coworker who had been conducting a little homework on this. And he actually ordered me lunch because I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending some time to discuss this issue here on your website.|

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