Entrega da EFD-Reinf passa a ser obrigatória a partir de 2018

Entrega da EFD-Reinf passa a ser obrigatória a partir de 2018

Por |

Em 2018, um módulo do Sistema Público de Escrituração Digital (Sped) , não tão badalado quanto o eSocial (Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhista), começa a operar juntamente com este. A Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais (EFD-Reinf) vem para abarcar as informações que hoje são exigidas na Declaração do Imposto de Renda Retido na Fonte (Dirf) e na Guia de Recolhimento do FGTS e de Informações à Previdência Social (Gfip) e da Contribuição Previdenciária sobre a Receita Bruta (CPRB), que hoje são prestadas pelos contribuintes na EFD-Contribuições.

A plataforma contempla todas as retenções do contribuinte sem relação com o trabalho, como PIS, Cofins, Imposto de Renda, CSLL e INSS. O ambiente de teste já está disponível e tem por objeto a escrituração de rendimentos pagos e retenções de Imposto de Renda,Contribuição Social do contribuinte, exceto aquelas relacionadas ao trabalho e informações sobre a receita bruta para a apuração das contribuições previdenciárias substituídas. Suprirá, portanto, o módulo da EFD-Contribuições, que apura a Contribuição Previdenciária sobre a Receita Bruta (CPRB).

A EFD-Reinf, junto ao eSocial, após o início de sua obrigatoriedade, abre espaço para substituição de informações solicitadas em outras obrigações acessórias, tais como a Gfip, a Dirf; e também obrigações acessórias instituídas por outros órgãos de governo, como a Rais e o Caged.

Logo no início da sua implantação, em janeiro de 2018, a EFD-Reinf substituirá a Gfip referente às informações tributárias previdenciárias e que não estão contempladas no eSocial. Já a substituição Dirf ocorrerá em um segundo momento, após a implantação da EFD-Reinf.

Segundo o Registro nº 2070, divulgado em 11 de setembro deste ano pela Receita Federal, o cronograma prevê a entrada da EFD-Reinf em dois períodos: em janeiro e julho de 2018, conforme previsto na Instrução Normativa RFB nº 1701, de 14 de março de 2017. Dessa forma, a Dirf não será substituída logo de imediato, referente ao ano-calendário 2018 (Dirf 2019).

O evento da EFD-Reinf que colherá informações a respeito de Retenções na Fonte, denominado “R-2070 – Retenções na Fonte – IR, CSLL, Cofins, PIS/Pasep”, não estará disponível para o início da primeira entrada em produção, em janeiro de 2018. As demais informações previstas nos leiautes publicados em setembro de 2017 (versão 2) serão exigidas dentro do cronograma mencionado.

Powered by Rock Convert

Para o contador e coordenador de Tributos da IOB da Sage, Valdir de Oliveira Amorim, o Registro nº 2070 é um dos pontos que merecem maior atenção dos contribuintes. “O registro determina que não serão mais registradas na primeira etapa as retenções na fonte do Imposto de Renda, da contribuição social, da Cofins e do Pis/Pasep. O Fisco fala que a EFD-Reinf será implementada em duas etapas, mas não define se a exigência dessas informações será a partir de julho”, destaca Amorim.

O cronograma da EFD-Reinf já está dividido em duas etapas quanto ao prazo que as empresas têm para prestar informações através do ambiente digital. O calendário leva em conta o porte da empresa para isso.

Devem iniciar o preenchimento da EFD-Reinf aquelas organizações com faturamento ou ingresso de receita equivalente (no caso de instituições sem fins lucrativos) a R$ 78 milhões no ano de 2016. A partir de julho de 2018, é o momento daquelas empresas com faturamento inferior a esse valor.

O objetivo é disponibilizar ao contribuinte soluções modernas, com possibilidade de integração de seus sistemas de informática diretamente com os servidores da Receita Federal, sem a necessidade de intermediação de Programas Geradores de Declaração, sinaliza a Receita Federal.

Amorim salienta que os contadores não podem perder de vista a necessidade de usar as exigências do Fisco para otimizar o gerenciamento de dados gerados e a gestão. “Quem cuida das ferramentas normalmente são assistentes, técnicos, e às vezes falta capacitação. Na EFD-Reinf, é necessário visão sistemática dela e dos demais módulos atrelados. Todos têm que falar a mesma língua e estar envolvidos no processo”, indica o especialista.

Quem não cumprir a exigência poderá sofrer sanções. “Na instrução normativa, não tem a previsão de multa; mas, se remetermos à Medida Provisória nº 2158-35/2001, artigo 57, há previsão de multa no caso de não entrega ou entrega em atraso. A multa pode variar de R$ 500,00 a R$ 1.500,00. No caso de retificação, a multa pode ser de R$ 100,00”, sinaliza Amorim.

Fonte: Jornal do Comércio
Data: 04 de outubro de 2017
Acesso: 05 de outubro de 2017

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

111 comentários

  1. I am the manager of JustCBD Store company (justcbdstore.com) and am seeking to grow my wholesale side of company. I really hope that anybody at targetdomain is able to provide some guidance . I thought that the very best way to accomplish this would be to talk to vape companies and cbd stores. I was really hoping if someone could suggest a trusted web-site where I can buy CBD Shops B2B Marketing List I am already looking at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the very best option and would appreciate any assistance on this. Or would it be much simpler for me to scrape my own leads? Suggestions?

  2. An interesting discussion is worth comment. I believe that you need to publish more about this topic, it might not be a taboo subject but generally folks don’t talk about such subjects. To the next! Kind regards!!

  3. Aw, this was an extremely nice post. Taking the time and actual effort to make a good article… but what can I say… I put things off a whole lot and don’t manage to get nearly anything done.

  4. After going over a handful of the articles on your blog, I honestly appreciate your technique of blogging. I bookmarked it to my bookmark webpage list and will be checking back in the near future. Please visit my web site too and let me know what you think.

  5. Next time I read a blog, I hope that it doesn’t fail me as much as this particular one. I mean, I know it was my choice to read through, nonetheless I genuinely thought you would have something interesting to talk about. All I hear is a bunch of crying about something you can fix if you were not too busy looking for attention.

  6. You are so awesome! I do not suppose I have read something like this before. So great to find another person with genuine thoughts on this subject. Really.. thanks for starting this up. This website is something that is needed on the web, someone with a bit of originality!

  7. Good post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It’s always interesting to read articles from other authors and practice a little something from their sites.

  8. I would like to thank you for the efforts you have put in penning this blog. I really hope to check out the same high-grade content from you in the future as well. In fact, your creative writing abilities has motivated me to get my own, personal blog now 😉

  9. I really love your blog.. Pleasant colors & theme. Did you build this website yourself? Please reply back as I’m attempting to create my own personal blog and would like to find out where you got this from or what the theme is called. Kudos!

  10. The very next time I read a blog, Hopefully it won’t fail me as much as this particular one. After all, I know it was my choice to read, nonetheless I genuinely believed you’d have something useful to talk about. All I hear is a bunch of whining about something that you could fix if you weren’t too busy searching for attention.

  11. Next time I read a blog, I hope that it does not fail me as much as this particular one. I mean, Yes, it was my choice to read, nonetheless I genuinely believed you would probably have something useful to say. All I hear is a bunch of crying about something that you can fix if you were not too busy searching for attention.

  12. 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.

  13. Nice post. I learn something new and challenging on blogs I stumbleupon on a daily basis. It will always be useful to read through articles from other writers and use a little something from other web sites.

  14. Hi there, I believe your blog could possibly be having web browser compatibility problems. When I look at your website in Safari, it looks fine but when opening in IE, it’s got some overlapping issues. I just wanted to give you a quick heads up! Besides that, excellent blog!

  15. I truly love your website.. Pleasant colors & theme. Did you make this web site yourself? Please reply back as I’m trying to create my own website and would love to know where you got this from or what the theme is called. Thanks!

  16. An impressive share! I’ve just forwarded this onto a friend who had been doing a little research on this. And he in fact ordered me lunch simply because I found it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this topic here on your web site.

  17. Nice blog right here! Additionally your web site quite a bit up fast! What web host are you using? Can I get your associate link for your host? I desire my web site loaded up as fast as yours lol

  18. I absolutely love your site.. Very nice colors & theme. Did you create this web site yourself? Please reply back as I’m attempting to create my very own blog and want to find out where you got this from or just what the theme is named. Many thanks!

  19. After exploring a number of the articles on your website, I really appreciate your way of writing a blog. I saved as a favorite it to my bookmark site list and will be checking back soon. Please check out my web site too and tell me how you feel.

  20. Next time I read a blog, I hope that it won’t disappoint me as much as this particular one. I mean, I know it was my choice to read, nonetheless I genuinely thought you would probably have something helpful to talk about. All I hear is a bunch of moaning about something you could possibly fix if you were not too busy searching for attention.

  21. Oh my goodness! Awesome article dude! Thank you so much, However I am experiencing issues with your RSS. I don’t know the reason why I am unable to join it. Is there anybody else having similar RSS problems? Anyone who knows the solution can you kindly respond? Thanx!!

  22. When I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get four emails with the same comment. Is there an easy method you are able to remove me from that service? Thanks!

  23. Having read this I believed it was rather enlightening. I appreciate you spending some time and energy to put this article together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worth it!

  24. Howdy, I do think your blog could possibly be having browser compatibility issues. Whenever I take a look at your blog in Safari, it looks fine however when opening in IE, it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Aside from that, great website!

  25. I blog frequently and I seriously appreciate your information. The article has truly peaked my interest. I will take a note of your website and keep checking for new information about once a week. I opted in for your RSS feed as well.

  26. When I initially left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I receive four emails with the same comment. Perhaps there is a way you are able to remove me from that service? Cheers!

  27. An impressive share! I’ve just forwarded this onto a co-worker who had been doing a little research on this. And he in fact ordered me dinner due to the fact that I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending time to discuss this issue here on your site.

  28. Next time I read a blog, Hopefully it doesn’t fail me just as much as this one. I mean, I know it was my choice to read, but I really thought you would have something useful to talk about. All I hear is a bunch of crying about something you could fix if you were not too busy seeking attention.

  29. Hi, I do think this is a great blog. I stumbledupon it 😉 I may come back once again since I saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to help others.

  30. Howdy! This article could not be written much better! Looking at this post reminds me of my previous roommate! He continually kept talking about this. I will send this article to him. Pretty sure he will have a great read. Thanks for sharing!

  31. May I simply just say what a relief to find somebody that really understands what they’re discussing online. You definitely know how to bring an issue to light and make it important. More and more people should look at this and understand this side of your story. I was surprised that you’re not more popular given that you definitely possess the gift.

  32. Right here is the right website for anyone who would like to find out about this topic. You know so much its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a fresh spin on a topic that’s been discussed for decades. Excellent stuff, just excellent!

  33. This is the right blog for anyone who would like to understand 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 brand new spin on a topic which has been discussed for ages. Excellent stuff, just great!

  34. I’m impressed, I have to admit. Rarely do I come across a blog that’s both educative and entertaining, and without a doubt, you’ve hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. I am very happy I stumbled across this during my hunt for something concerning this.

  35. I’d like to thank you for the efforts you have put in penning this website. I really hope to check out the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has encouraged me to get my very own blog now 😉

  36. After I initially left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I recieve 4 emails with the exact same comment. Is there a means you are able to remove me from that service? Kudos!

  37. The very next time I read a blog, Hopefully it does not fail me just as much as this one. I mean, Yes, it was my choice to read, however I actually thought you would have something helpful to say. All I hear is a bunch of whining about something that you could possibly fix if you were not too busy searching for attention.

  38. I blog often and I genuinely thank you for your content. This article has truly peaked my interest. I’m going to take a note of your website and keep checking for new information about once a week. I opted in for your RSS feed too.

  39. Somebody essentially assist to create seriously articles I might state.
    This is certainly the 1st time I frequented your
    webpage and so far? I amazed with all the research you made to make
    this actual submit amazing. Magnificent task!

    Also visit my website – BokJPhibbs

  40. I’m amazed, I have to admit. Rarely do I come across a blog that’s both educative and amusing, and let me tell you, you’ve hit the nail on the head. The problem is something too few folks are speaking intelligently about. I’m very happy I stumbled across this during my search for something concerning this.

  41. An interesting discussion is worth comment. I do think that you ought to publish more on this issue, it may not be a taboo subject but typically people do not talk about such issues. To the next! Best wishes!!

  42. Greetings, I think your site may be having web browser compatibility problems. Whenever I look at your web site in Safari, it looks fine however, when opening in I.E., it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Other than that, fantastic blog!

  43. After I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I get 4 emails with the exact same comment. Perhaps there is an easy method you can remove me from that service? Many thanks!

  44. I’m amazed, I have to admit. Rarely do I come across a blog that’s both educative and engaging, and without a doubt, you have hit the nail on the head. The problem is an issue that not enough people are speaking intelligently about. I’m very happy that I found this in my search for something concerning this.

  45. I don’t know if it’s just me or if perhaps everyone else experiencing problems with your blog. It appears as though some of the text on your content are running off the screen. Can somebody else please provide feedback and let me know if this is happening to them too? This could be a problem with my web browser because I’ve had this happen previously. Thank you|

  46. I must thank you for the efforts you’ve put in penning this website. I am hoping to view the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has motivated me to get my own, personal site now 😉

Deixe um comentário

O seu endereço de e-mail não será publicado.

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