Omissão de rendimentos está no topo da lista da malha fina

Omissão de rendimentos está no topo da lista da malha fina

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O preenchimento de valores fictícios ou “superfaturados” de despesas médicas é outro motivo. Em palestra na ACSP, Valter Aparecido Koppe, auditor fiscal da Receita Federal, esclareceu dúvidas e apresentou as novidades do programa

Do total de declarações de renda retidas pela Receita Federal, 42% caem na malha fina por omissão de rendimentos, tributáveis ou não.

Foi o que revelou Valter Aparecido Koppe, auditor fiscal da Receita Federal, durante palestra realizada na Associação Comercial de São Paulo (ACSP) na tarde desta quarta-feira (5/04).

Neste ano, devem prestar contas ao fisco contribuintes que receberam rendimentos isentos e não tributáveis acima de R$ 40 mil em 2016.

Essa é uma das sete condições que definem a obrigatoriedade de entrega.

Os saques das contas inativas do FGTS (Fundo de Garantia por Tempo de Serviço) realizadas neste ano, por exemplo, cujos valores são isentos, deverão ser informados na declaração de ajuste anual do IRPF em 2018. “É um rendimento isento que se enquadra na condição de entrega”, afirma Koppe.

O preenchimento de valores fictícios ou “superfaturados” dedespesas médicas é outro motivo frequente de retenção da declaração.

Sobre esse tema, o coordenador do Conselho de Serviços da ACSP, José Maria Chapina, chamou a atenção para o endurecimento das regras da Receita Federal que, além dos recibos médicos, vem exigindo também cópias de cheques ou extratos bancários como provas da realização das despesas de valor elevado. A prática do fisco foi confirmada pelo auditor.

De acordo com Koppe, é sempre recomendável guardar os extratos bancários para a comprovação das despesas, principalmente aquelas que são dedutíveis, como as de saúde ou instrução.

Isso porque o contribuinte pode ser chamado pela fiscalização para esclarecer as informações prestadas. A regra vale também para as despesas envolvendo reformas ou benfeitorias em imóveis.

Novidades

Em sua palestra, Koppe detalhou as principais novidades do programa.

Uma das mudanças que devem aumentar a produtividade dos escritórios de contabilidade, que nessa época do ano têm o volume de trabalho aumentado, é a recuperação de nomes e de CPFs dos titulares da declaração ou de seus dependentes.

Essa ferramenta, conforme explicou, é optativa e o contribuinte pode desativá-la a qualquer momento no próprio programa.

Ao preencher os dados da declaração do IRPF neste ano, muitos contribuintes também foram surpreendidos com um campo novo, que solicita o e-mail para contato e o número de celular.

A novidade, segundo o auditor, gerou uma certa insegurança, mas sem fundamento. Ele esclareceu que a Receita Federal só envia mensagens com a autorização do contribuinte, com exceção daqueles que possuem certificação digital.

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“A intenção é adequar o cadastro à realidade atual, considerando que o número de celulares supera a população brasileira”, explicou.

Um aperfeiçoamento realizado no programa deste ano e que tem sido visto com bons olhos pelo contribuinte foi a incorporação do Receitanet ao programa gerador da declaração.

A novidade possibilita ao contribuinte baixar apenas um programa para prestar contas.

“O empacotamento de dois programas foi uma resposta às reclamações dos próprios contribuintes. Veio tarde, mas a Receita conseguiu implementar”, afirmou.

Neste ano, as atualizações do Receitanet serão feitas de forma automática durante o período de entrega da declaração, que termina no próximo dia 28/04.

Para tanto, basta o computador estar ligado para receber as últimas versões. Por ora, segundo o auditor, o programa ainda está sem sua primeira versão, mas deve ser atualizado até a data de entrega, com a preservação dos dados digitados antes pelo contribuinte.

Também foram modificadas duas fichas na declaração, o que exige atenção na hora do preenchimento.

A ficha dos rendimentos isentos e não tributáveis foi redesenhada em forma de tabela para se adequar ao padrão da declaração, com a criação da aba “novo”, que deve ser clicada para cada novo lançamento de informações.

A mesma aba foi incorporada à ficha de rendimentos sujeitos à tributação exclusiva, onde o contribuinte deverá lançar, por exemplo, dados referentes ao 13º salários e prêmios ganhos em loterias.

Para aumentar o grau de sofisticação dos cruzamentos realizados pelo fisco, neste ano, o contribuinte que quiser incorporar adolescentes de 12 e 13 anos como dependentes na declaração terão que providenciar a inscrição dos mesmos no CPF.

Até o ano passado, a obrigatoriedade de informar o número do documento abrangia maiores de 14 anos. “O número do CPF é a chave para o cruzamento de dados em busca de fraudes. A tendência é reduzir cada vez mais a idade”, adiantou o auditor.

Correção da tabela

A atualização da idade a partir da qual o contribuinte é obrigado a informar o CFP não foi acompanhada, entretanto, pela correção da tabela do Imposto de Renda de acordo com os índices de inflação.

A defasagem média acumulada desde 1996, segundo os cálculos do Sindicato dos Auditores da Receita Federal (Sindifisco) chega a 83%. Essa distorção, na opinião de Chapina, gera “injustiça tributária”, pois contribuintes que antes eram isentos passam a pagar o imposto.

Na palestra, o auditor reconheceu que a falta de atualização da tabela leva a um aumento indireto de impostos. “Mas a decisão é de política econômica e não técnica”, disse.

O prazo de entrega da declaração IRPF 2017 termina no dia 28 de abril. Devem prestar contas ao Leão quem recebeu rendimentos tributáveis acima de R$ 28.559,70, rendimentos isentos, não tributáveis ou tributados exclusivamente na fonte superiores a R$ 40 mil, obteve ganho de capital na alienação de bens ou direitos ou possui bens e direitos de valor total acima de R$ 300 mil. A Receita espera receber neste ano 28,3 milhões de declarações até o prazo final.

Fonte: Contábeis 
Data: 07 de abril de 2017
Acesso: 07 de abril de 2017

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