Obrigações fiscais: Atente-se aos prazos e as mudanças

Obrigações fiscais: Atente-se aos prazos e as mudanças

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00

As novas regras tributárias e obrigações fiscais já estão vigorando com prazo para acabar. Confira:

  • E-SOCIAL | prazo final 31-07 

ESocial: Projeto do Governo Federal que integra Ministério do Trabalho, Caixa Econômica, Secretaria de Previdência, INSS e Receita Federal. 

01

No começo de março, teve início a segunda fase de implantação do eSocial – Sistema de Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas, destinada às empresas com faturamento anual superior a R$ 78 milhões.  

Nesta fase, os grandes empregadores já deverão incluir no sistema informações relativas aos seus trabalhadores e seus vínculos com as empresas, como admissões, afastamentos e demissões.   

Fale com um consultor!

  • SPED FISCAL | entrega mensal dia 20 

Sped fiscal: apresenta dados de apurações de impostos gerados pelos contribuintes.  

02

O Sped fiscal é a escrituração digital da Receita Federal, conhecido como EFD (Escrituração Fiscal Digital). As empresas devem transmitir mensalmente a obrigação, utilizando o Programa Validador e Assinador (PVA) da Receita Federal. 

Para ter validade, o arquivo é assinado digitalmente por meio do Certificado Digital da empresa, e deve ser emitido por uma autoridade certificadora que atenda aos padrões da Infraestrutura de Chaves Brasileiras (ICP). Após assinado, o documento é enviado para a Receita Federal. 

Fale com um consultor!

  • EFD-REINF | prazo final 31-07 

EFD-Reinf: (Escrituração Fiscal Digital das Retenções e Informações da Contribuição Previdenciária Substituída). 

03

O objetivo da EFD-REINF é substituir as informações antes repassadas pela GFIP e DIRF e unir todos os dados sobre os serviços contratados e prestados por pessoas jurídicas que tenham tributos retidos na fonte (INSS, IR, CSLL, COFINS e PIS/PASEP). 

A EFD-REINF começou a vigorar a partir do dia 1º de Maio, para as empresas que faturaram mais de R$ 78 milhões em 2016. 

Fale com um consultor!

  • LEI DO BEM | prazo final 31-07 

Lei do bem: A Lei 11.196/05 (“Lei do Bem”) trata-se de um incentivo fiscal para empresas que investem em pesquisa, desenvolvimento e inovação tecnológica. As empresas podem abater de seu IRPF e CSLL parte significativa dos investimentos feitos em P&D e inovação tecnológica.  

04

Se a sua empresa investe em pesquisa, desenvolvimento ou inovação ela pode ter vários benefícios: 

* dedução de despesas operacionais vinculadas às atividades de inovação tecnológica; 

*redução de 50% do IPI de máquinas e equipamentos utilizados nas atividades de pesquisa e desenvolvimento. 

Fale com um consultor!

  • ECF | prazo final 31-07 

ECF: A Escrituração Contábil Fiscal foi instituída para fins fiscais e previdenciários.  

05

Trata-se de uma obrigação acessória que conecta os dados contábeis e fiscais do apuramento do Imposto de Renda Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL). 

Estão obrigadas ao preenchimento da ECF todas as pessoas jurídicas, tributadas pelo lucro real, lucro arbitrado ou lucro presumido. 

Dúvidas? Te auxiliamos em todas as etapas!

Fale com um consultor!

 

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