ONGs devem entregar a ECD e a EFD-Contribuições?

ONGs devem entregar a ECD e a EFD-Contribuições?

Por |

A pessoa jurídica imune ou isenta do IRPJ somente deverá apresentar a EFD-Contribuições se o montante total mensal apurado a título de PIS/Pasep e/ou da COFINS incidentes sobre a receita ou de Contribuição Previdenciária incidente sobre a Receita – CPRB – for superior a R$ 10.000,00.

Para a apuração desse valor não devem ser considerados os valores apurados a título de PIS – Folha de Pagamentos.

Não se sujeitando à obrigatoriedade da escrituração e transmissão da EFD-Contribuições, nos termos definidos na IN RFB nº 1.252, de 2012, as pessoas jurídicas imunes e isentas do IRPJ também não se sujeitam à escrituração e transmissão da ECD, em relação aos fatos contábeis ocorridos no período de 1º de janeiro de 2014 a 31 de dezembro de 2015.

Em relação aos fatos contábeis ocorridos a partir de 1º de janeiro de 2016, as pessoas jurídicas imunes e isentas do IRPJ ficam obrigadas à escrituração e transmissão da ECD se:

Powered by Rock Convert

a) apurarem Contribuição para o PIS/Pasep incidente sobre receita, Contribuição para o PIS/Pasep incidente sobre a Folha de Salários, COFINS, e Contribuição Previdenciária incidente sobre a Receita (arts. 7º a 9º da Lei nº 12.546, de 2011) cuja soma seja superior a R$ 10.000,00 (dez mil reais) em qualquer mês do ano calendário a que se refere a escrituração contábil; ou

b) auferirem receitas, doações, incentivos, subvenções, contribuições, auxílios, convênios e ingressos assemelhados, cuja soma seja superior a R$ 1.200.000,00 (um milhão e duzentos mil reais) no ano-calendário a que se refere a escrituração contábil, ou proporcional ao período.

Bases: Instrução Normativa RFB 1.252/2012, art. 5º, II, e § 5º. Instrução Normativa RFB – 1.420/2013, art. 3º, III e Solução de Consulta Cosit 100/2017.

Fonte: Guia Tributário
Data: 29 de janeiro de 2018
Acesso: 02 de fevereiro de 2018

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

221 comentários

  1. Excellent items from you, man. I have take into accout your stuff prior to
    and you are just too magnificent. I really like what you have got here, really like what you are stating and the best way during which you are saying it.
    You’re making it entertaining and you still care for to
    stay it wise. I can not wait to learn much more from you.
    This is really a wonderful web site.

  2. Yesterday, while I was at work, my sister stole my iPad and tested
    to see if it can survive a 40 foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views.
    I know this is entirely off topic but I had to share it with someone!

  3. I am the proprietor of JustCBD Store brand (justcbdstore.com) and I am currently seeking to grow my wholesale side of business. It would be great if someone at targetdomain can help me ! I thought that the most ideal way to accomplish this would be to talk to vape shops and cbd stores. I was really hoping if anybody could suggest a qualified website where I can buy CBD Shops International Sales Leads I am already checking out creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the most ideal selection and would appreciate any support on this. Or would it be much simpler for me to scrape my own leads? Ideas?

  4. I’m extremely pleased to discover this site. I wanted to thank you for your time for this particularly fantastic read!! I definitely liked every little bit of it and i also have you saved as a favorite to check out new things on your blog.

  5. Hi, I do think this is a great website. I stumbledupon it 😉 I will come back once again since I book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  6. Right here is the perfect site for anyone who really wants to understand this topic. You realize so much its almost tough to argue with you (not that I really will need to…HaHa). You definitely put a brand new spin on a subject which has been written about for ages. Great stuff, just great!

  7. Howdy just wanted to give you a quick heads up. The text in your
    article seem to be running off the screen in Opera.

    I’m not sure if this is a format issue or something to do with internet browser compatibility but
    I thought I’d post to let you know. The style and design look great though!

    Hope you get the issue resolved soon. Kudos

  8. I would like to thank you for the efforts you’ve put in penning this site. I’m hoping to check out the same high-grade blog posts from you later on as well. In truth, your creative writing abilities has motivated me to get my very own blog now 😉

  9. Hello there! This blog post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He constantly kept talking about this. I am going to forward this information to him. Fairly certain he will have a very good read. I appreciate you for sharing!

  10. You’re so awesome! I do not believe I have read through a single thing like this before. So great to find somebody with some genuine thoughts on this subject. Seriously.. thanks for starting this up. This web site is one thing that is required on the web, someone with a bit of originality!

  11. Aw, this was a very good post. Spending some time and actual effort to make a very good article… but what can I say… I hesitate a lot and never seem to get nearly anything done.

  12. May I simply just say what a comfort to discover somebody who actually understands what they’re discussing on the web. You definitely realize how to bring a problem to light and make it important. More people ought to look at this and understand this side of your story. I was surprised you are not more popular since you certainly have the gift.

  13. The very next time I read a blog, I hope that it won’t fail me as much as this one. I mean, Yes, it was my choice to read through, however I genuinely thought you would have something interesting to say. All I hear is a bunch of whining about something that you can fix if you weren’t too busy searching for attention.

  14. Having read this I thought it was extremely informative. I appreciate you spending some time and effort to put this article together. I once again find myself personally spending a significant amount of time both reading and posting comments. But so what, it was still worthwhile!

  15. Aw, this was a really nice post. Taking a few minutes and actual effort to generate a really good article… but what can I say… I procrastinate a lot and don’t manage to get nearly anything done.

  16. Right here is the perfect webpage for anyone who really wants to find out about this topic. You realize a whole lot its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a new spin on a subject which has been written about for many years. Excellent stuff, just wonderful!

  17. After looking over a few of the blog articles on your web site, I seriously like your way of blogging. I bookmarked it to my bookmark website list and will be checking back in the near future. Take a look at my web site as well and let me know how you feel.

  18. Hi there! This post couldn’t be written any better! Going through this post reminds me of my previous roommate! He constantly kept talking about this. I’ll send this information to him. Pretty sure he will have a great read. Thanks for sharing!

  19. Can I simply say what a comfort to discover an individual who actually knows what they are talking about on the internet. You actually realize how to bring an issue to light and make it important. More and more people need to look at this and understand this side of your story. I can’t believe you aren’t more popular because you certainly possess the gift.

  20. Oh my goodness! Amazing article dude! Thank you, However I am experiencing problems with your RSS. I don’t understand why I cannot subscribe to it. Is there anybody else having similar RSS issues? Anyone who knows the solution will you kindly respond? Thanks!!

  21. The next time I read a blog, Hopefully it doesn’t fail me just as much as this particular one. After all, I know it was my choice to read through, nonetheless I truly believed you’d have something helpful to talk about. All I hear is a bunch of crying about something you could possibly fix if you weren’t too busy searching for attention.

  22. Hi, I do believe this is a great website. I stumbledupon it 😉 I am going to revisit yet again since I book-marked it. Money and freedom is the best way to change, may you be rich and continue to help others.

  23. I really love your blog.. Excellent colors & theme. Did you build this website yourself? Please reply back as I’m planning to create my own site and would like to know where you got this from or exactly what the theme is named. Appreciate it!

  24. This is the right webpage for anyone who really wants to understand this topic. You realize so much its almost hard to argue with you (not that I actually will need to…HaHa). You certainly put a new spin on a subject that has been written about for years. Excellent stuff, just great!

  25. An outstanding share! I have just forwarded this onto a colleague who was conducting a little homework on this. And he actually bought me lunch simply because I stumbled upon it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending some time to discuss this topic here on your website.

  26. I’d like to thank you for the efforts you have put in penning this blog. I’m hoping to view the same high-grade content by you later on as well. In truth, your creative writing abilities has inspired me to get my very own blog now 😉

  27. The next time I read a blog, I hope that it won’t fail me as much as this one. I mean, I know it was my choice to read, however I really believed you would have something useful to talk about. All I hear is a bunch of complaining about something you can fix if you weren’t too busy looking for attention.

  28. When I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I recieve 4 emails with the same comment. Is there a way you are able to remove me from that service? Appreciate it!

  29. The next time I read a blog, I hope that it won’t disappoint me just as much as this one. After all, Yes, it was my choice to read through, nonetheless I genuinely believed you would probably have something helpful to talk about. All I hear is a bunch of complaining about something that you could fix if you weren’t too busy looking for attention.

  30. After I initially left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and now whenever a comment is added I receive 4 emails with the same comment. Perhaps there is an easy method you are able to remove me from that service? Kudos!

  31. After looking into a handful of the blog posts on your website, I honestly appreciate your technique of blogging. I added it to my bookmark webpage list and will be checking back in the near future. Please check out my web site as well and let me know your opinion.

  32. Achieving your fitness goals does not have to require a certified personal trainer or an expensive gym membership, it is not hard to exercise at home. It’s easy to go down a training and fitness rabbit hole, however, when you’re looking for the best home exercise equipment to outfit your personal home gym.

  33. Oh my goodness! Incredible article dude! Thank you so much, However I am encountering difficulties with your RSS. I don’t know the reason why I can’t join it. Is there anybody else getting the same RSS issues? Anyone that knows the solution can you kindly respond? Thanx!!

  34. The next time I read a blog, I hope that it does not fail me as much as this one. After all, Yes, it was my choice to read through, but I actually thought you would probably have something interesting to say. All I hear is a bunch of complaining about something you could possibly fix if you were not too busy looking for attention.

  35. I’m very happy to uncover this website. I need to to thank you for your time for this particularly fantastic read!! I definitely enjoyed every part of it and i also have you saved as a favorite to look at new information on your web site.

  36. Greetings, I believe your site could be having browser compatibility problems. When I take a look at your blog in Safari, it looks fine however, when opening in IE, it’s got some overlapping issues. I just wanted to give you a quick heads up! Aside from that, great site!

  37. I’m extremely inspired with your writing talents as neatly as with the layout on your blog. Is that this a paid theme or did you customize it yourself? Anyway stay up the nice high quality writing, it is rare to peer a nice weblog like this one nowadays..|

  38. This is the perfect website for anyone who wishes to find out about this topic. You realize a whole lot its almost hard to argue with you (not that I really would want to…HaHa). You certainly put a fresh spin on a topic that’s been written about for a long time. Excellent stuff, just excellent!

  39. You really make it seem so easy with your presentation but I find this
    topic to be really something that I think I would never understand.
    It seems too complicated and very broad for me.
    I am looking forward for your next post, I will try to get the hang of it!

  40. Someone necessarily help to make severely posts I would state.
    This is the very first time I frequented your web page and so far?
    I surprised with the analysis you made to make this actual post extraordinary.
    Great activity!

  41. 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.

  42. Someone essentially lend a hand to make critically articles I’d state.
    This is the very first time I frequented your website page and thus far?
    I amazed with the analysis you made to make this actual submit extraordinary.
    Magnificent activity!

  43. After checking out a number of the articles on your site, I seriously like your way of writing a blog. I book-marked it to my bookmark site list and will be checking back soon. Take a look at my web site too and let me know how you feel.

  44. Magnificent items from you, man. I’ve have in mind your stuff prior to and you are simply too magnificent. I really like what you’ve got right here, really like what you are stating and the best way wherein you say it. You make it enjoyable and you still take care of to keep it smart. I can not wait to read far more from you. This is really a wonderful site.

  45. After I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I get 4 emails with the same comment. There has to be a way you can remove me from that service? Appreciate it!

  46. Oh my goodness! Amazing article dude! Thanks, However I am encountering problems with your RSS. I don’t understand why I am unable to subscribe to it. Is there anybody else having similar RSS issues? Anyone who knows the answer will you kindly respond? Thanx!!

  47. Hi there! This post could not be written much better! Going through this article reminds me of my previous roommate! He always kept preaching about this. I most certainly will send this information to him. Pretty sure he will have a very good read. Thanks for sharing!|

  48. Can I just say what a relief to uncover someone that really understands what they are discussing on the net. You actually realize how to bring an issue to light and make it important. A lot more people should look at this and understand this side of the story. I was surprised that you aren’t more popular given that you certainly possess the gift.

  49. After checking out a number of the articles on your site, I honestly like your technique of blogging. I book-marked it to my bookmark website list and will be checking back soon. Take a look at my web site too and let me know how you feel.

  50. I absolutely love your website.. Excellent colors & theme. Did you create this amazing site yourself? Please reply back as I’m wanting to create my own blog and would love to find out where you got this from or what the theme is called. Thanks!

  51. Having read this I believed it was really informative. I appreciate you finding the time and effort to put this information together. I once again find myself personally spending a significant amount of time both reading and leaving comments. But so what, it was still worth it

  52. The next time I read a blog, Hopefully it won’t fail me just as much as this particular one. I mean, Yes, it was my choice to read through, but I actually thought you would probably have something helpful to say. All I hear is a bunch of moaning about something that you could fix if you weren’t too busy searching for attention.

  53. After I originally commented I appear 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 exact same comment. Perhaps there is a means you can remove me from that service? Appreciate it!

  54. Howdy! This article could not be written any better! Looking at this post reminds me of my previous roommate! He constantly kept talking about this. I will forward this information to him. Pretty sure he’ll have a very good read. Many thanks for sharing!

  55. hi!,I really like your writing very a lot! proportion we be in contact extra approximately your post on AOL? I need an expert in this space to unravel my problem. May be that’s you! Looking ahead to see you. |

  56. I blog quite often and I really thank you for your information. The article has truly peaked my interest. I’m going to take a note of your website and keep checking for new details about once per week. I opted in for your RSS feed as well.

  57. Hello! I could have sworn I’ve been to this site before but after going through many of the articles I realized it’s new to me. Anyways, I’m certainly pleased I discovered it and I’ll be bookmarking it and checking back regularly!|

  58. I’d like to thank you for the efforts you’ve put in writing this site. I’m hoping to see the same high-grade content from you later on as well. In fact, your creative writing abilities has motivated me to get my very own blog now 😉

  59. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both educative and entertaining, and let me tell you, you’ve hit the nail on the head. The issue is something that too few men and women are speaking intelligently about. I’m very happy I stumbled across this in my hunt for something relating to this.

  60. You’re so interesting! I don’t believe I’ve read a single thing like this before. So great to discover someone with unique thoughts on this subject. Really.. thanks for starting this up. This web site is one thing that’s needed on the internet, someone with some originality!

  61. Hello there! I could have sworn I’ve visited this website before but after going through some of the articles I realized it’s new to me. Anyways, I’m certainly delighted I came across it and I’ll be book-marking it and checking back frequently!

  62. The 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 through, nonetheless I genuinely believed you would have something interesting to say. All I hear is a bunch of moaning about something that you can fix if you weren’t too busy looking for attention.

  63. Good post. I learn something totally new and challenging on sites I stumbleupon every day. It will always be helpful to read through articles from other authors and use a little something from other websites.

  64. Hi, I do think this is a great website. I stumbledupon it 😉 I’m going to come back once again since I saved as a favorite it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.

  65. An outstanding share! I have just forwarded this onto a co-worker who was doing a little research on this. And he in fact bought me breakfast because I stumbled upon it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending some time to talk about this matter here on your web site.

  66. Oh my goodness! Awesome article dude! Thank you, However I am experiencing troubles with your RSS. I don’t understand the reason why I am unable to join it. Is there anybody getting identical RSS problems? Anyone who knows the solution will you kindly respond? Thanks!!

  67. Attractive section of content. I just stumbled upon your site and in accession capital to say that I acquire in fact enjoyed account your weblog posts. Any way I’ll be subscribing to your augment and even I achievement you get entry to constantly quickly.|

  68. You’re so cool! I don’t believe I’ve truly read through a single thing like this before. So wonderful to find someone with a few genuine thoughts on this subject. Really.. many thanks for starting this up. This site is one thing that’s needed on the internet, someone with a little originality!

  69. Pretty section of content. I just stumbled upon your blog and in accession capital to assert that I acquire in fact enjoyed account your blog posts. Any way I will be subscribing to your feeds and even I achievement you access consistently rapidly.|

  70. After I initially commented I appear 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. Is there a means you can remove me from that service? Cheers!

  71. Hi, I do think this is an excellent blog. I stumbledupon it 😉 I’m going to return yet again since I book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  72. Whats up very nice web site!! Man .. Beautiful .. Amazing .. I’ll bookmark your site and take the feeds also? I’m glad to find a lot of useful information right here in the submit, we want develop more techniques in this regard, thank you for sharing. . . . . .|

  73. Hi, I do believe this is a great blog. I stumbledupon it 😉 I am going to return once again since I book marked it. Money and freedom is the best way to change, may you be rich and continue to help other people.

  74. Howdy, i read your blog occasionally and i own a similar one and i was just wondering if you get a lot of spam remarks? If so how do you reduce it, any plugin or anything you can advise? I get so much lately it’s driving me insane so any support is very much appreciated.|

  75. I would like to thank you for the efforts you have put in writing this website. I am hoping to check out the same high-grade blog posts from you later on as well. In fact, your creative writing abilities has inspired me to get my very own blog now ;)|

  76. Greetings, I believe your website could possibly be having browser compatibility issues. When I look at your website in Safari, it looks fine but when opening in I.E., it’s got some overlapping issues. I merely wanted to give you a quick heads up! Besides that, wonderful site!

  77. Aw, this was an incredibly good post. Spending some time and actual effort to produce a very good article… but what can I say… I procrastinate a whole lot and never manage to get nearly anything done.

  78. Hi I am so happy I found your webpage, I really found you by mistake, while I was searching on Google for something else, Regardless I am here now and would just like to say cheers for a marvelous post and a all round entertaining blog (I also love the theme/design), I don’t have time to go through it all at the minute but I have bookmarked it and also included your RSS feeds, so when I have time I will be back to read more, Please do keep up the great work.

  79. I really love your website.. Very nice colors & theme. Did you develop this web site yourself? Please reply back as I’m attempting to create my own personal site and would love to find out where you got this from or just what the theme is named. Appreciate it!

  80. Having read this I believed it was extremely informative. I appreciate you spending some time and energy to put this content together. I once again find myself spending way too much time both reading and leaving comments. But so what, it was still worth it!

  81. Hello there, simply turned into alert to your blog thru Google, and located that it’s really informative. I’m going to be careful for brussels. I will be grateful in the event you continue this in future. Many other people will likely be benefited from your writing. Cheers!

Deixe um comentário

O seu endereço de e-mail não será publicado.

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