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Obrigatoriedade do Razão Auxiliar das Subcontas (RAS)

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Obrigatoriedade do Razão Auxiliar das Subcontas (RAS)

A partir de janeiro de 2016 o Livro Razão Auxiliar das Subcontas (RAS) foi implementado na Escrituração Contábil Digital – ECD, e deve ser utilizado no ano-calendário 2015 pelas empresas que se enquadram nos casos previstos na Instrução Normativa RFB nº 1.515, de 24 de novembro de 2014, e também pelas empresas que estão obrigadas ao razão auxiliar no ano-calendário 2014.

As empresas obrigadas a entregar o RAS, devem adotar o modelo padronizado no Livro “Z” (Razão Auxiliar), disponibilizado pela Receita Federal do Brasil através do Manual de Orientação do Leiaute da ECD, e utilizar os livros “R” (Diário com Escrituração Resumida) ou “B” (Livro de Balancetes Diários e Balanços), tendo em vista que o livro “G” (Diário Geral) não admite outro livro para o mesmo período.

A IN RFB nº 1.515/2014 prevê obrigatoriedade de utilização de subcontas, para controle analítico dos lançamentos contábeis em último nível de ajuste a valor presente (AVP), avaliação a valor justo (AVJ), conforme art.33, e para outras diferenças a serem adicionadas ou excluídas verificadas na data da adoção inicial da Lei 12.973/2014, lei que extingue o RTT, conforme art.169.

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O controle tem por finalidade evidenciar de forma analítica a diferença entre a contabilidade societária e FCONT, na adoção inicial da Lei 12.973/2014, de forma que o valor registrado nas subcontas poderá ser baixado à medida de sua realização (Ativo) ou liquidação (Passivo).

As empresas enquadradas na obrigatoriedade do RAS deverão revisar seus processos internos e elaborar o detalhamento necessário para a transmissão deste livro.

Segundo notícia publicada dia 15/04/2016 no site do Sped Brasil (http://sped.rfb.gov.br/pagina/show/1931), as pessoas jurídicas devem manter o livro “Z” no formato RAS, porém não precisarão mais transmitir via Sped, sendo obrigatório apresenta-lo assinado digitalmente, apenas caso haja intimação em eventual auditoria da RFB. Entretanto, para que a nova regra tenha efeito, será necessária publicação de novo Ato Declaratório Cofis substituindo o Manual de Orientação da ECD.

Com essa nova obrigação é necessário que as empresas contem com uma assessoria fiscal e contábil minuciosa para garantir o andamento das suas operações da forma mais adequada.

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