Prazo para corrigir declarações após repatriação vai até 31 de dezembro

Prazo para corrigir declarações após repatriação vai até 31 de dezembro

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A declaração Capitais Brasileiros no Exterior (CBE) deve ser feita por pessoas ou empresas que tenham ativos a partir de US$ 100 mil

Termina no dia 31 do próximo mês o prazo para a entrega das declarações retificadoras de Capitais Brasileiros no Exterior (CBE), no âmbito do Regime Especial de Regularização Cambial e Tributária, conhecido como Lei da Repatriação, informou nesta terça-feira (22/11) o Banco Central.

Essas declarações retificadoras, relativas às datas-base de 31 de dezembro de 2014 e posteriores, são obrigatórias.

A declaração ao BC deve ser feita por pessoas ou empresas que tenham ativos a partir de US$ 100 mil.

O BC recebeu até agora 11,7 mil declarações de capitais brasileiros no exterior.

No total, o número de pessoas físicas que aderiram à regularização chegou a mais de 25 mil pessoas físicas e 103 empresas.

Desse total de contribuintes, a Receita Federal identificou 161 que não recolheram a alíquota de 15% do Imposto de Renda nem a multa de regularização, equivalente a 100% do valor do imposto.

“Se não fizer [a declaração ao BC], está sujeito a penalidades, abertura de processo administrativos e multas”, disse o chefe do Departamento Econômico do BC, Tulio Maciel.

O prazo para adesão ao Regime Especial de Regularização Cambial e Tributária começou em abril este ano e terminou no dia 31 de outubro.

A lei permitiu a regularização de recursos, bens ou direitos remetidos ou mantidos no exterior ou repatriados por residentes ou domiciliados no país, que não tinham sido declarados ou que tinham sido declarados incorretamente.

Para regularizar os recursos, o contribuinte teve que pagar 15% de Imposto de Renda e 15% de multa, totalizando 30% do valor regularizado.

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Está em tramitação no Congresso Nacional, a projeto que prevê nova abertura de prazo para a regularização em 2017, com multa de 17,5% e Imposto de Renda de 17,5%.

REPATRIAÇÃO GARANTE R$ 16,2 BI PARA GOVERNO COBRIR GASTOS

O governo contará com uma margem fiscal de R$ 16,2 bilhões nos últimos dois meses do ano, graças à receita extra garantida pelo programa de regularização de bens e ativos no exterior, conhecido como repatriação.

Segundo o ministro do Planejamento, Desenvolvimento e Gestão, Dyogo de Oliveira, ainda não foi definido como será usado esse valor.

“Ainda estamos discutindo a alocação, não há uma definição. A nossa prioridade é a redução de restos a pagar”, disse o ministro em coletiva de imprensa para divulgação do Relatório de Receitas e Despesas do 5º Bimestre.

Segundo Oliveira, há um estoque de R$ 180 bilhões em restos a pagar a serem saldados pela União.

“Constitui uma obrigação da União. São despesas já empenhadas, projetos já iniciados”, informou.

O ministro do Planejamento frisou, contudo, que apesar da intenção de priorizar essa amortização, a destinação final dos recursos da folga orçamentária só será conhecida após a publicação do decreto que consolida o relatório, que sairá até 30 de novembro.

Os R$ 16,2 bilhões já descontam a atualização da previsão de receitas e despesas, transferências a estados e municípios e depósito judicial para cumprir possível decisão final do Supremo Tribunal Federal (STF) a favor da divisão da multa da repatriação (a princípio, o governo dividiria apenas os recursos do Imposto de Renda, mas alguns estados obtiveram liminares para ter acesso à multa).

Dyogo de Oliveira frisou que a margem permite manter “com segurança” a meta fiscal do Governo Central (Tesouro Nacional, Previdência Social e Banco Central) para 2016, que é déficit primário de R$ 170,5 bilhões. “Tanto a meta do Governo Central quando do setor público consolidado serão cumpridas fielmente, conforme o previsto”, declarou o ministro.

Ao todo, a repatriação de recursos possibilitou a arrecadação de R$ 46,8 bilhões, descontada a inadimplência de pessoas físicas e jurídicas que, após aderirem ao programa, não recolheram os valores devidos em Imposto de Renda e Multa.

Fonte: Diário do Comércio
Data: 22 de novembro de 2016
Acesso: 25 de novembro de 2016

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