Prorrogado Prazo da Entrega da ECF

Prorrogado Prazo da Entrega da ECF

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Prorrogado Prazo da Entrega da ECF

Instrução Normativa RFB 1.633/2016 alterou o artigo 3º da Instrução Normativa RFB nº 1.422/2013 prorrogando os prazos de entrega da ECF – Escrituração Contábil Fiscal, que serão os seguintes:

• até o último dia útil do mês de julho do ano seguinte ao ano-calendário a que se refira.

• nos casos de extinção, cisão parcial, cisão total, fusão ou incorporação, a ECF deverá ser entregue pelas pessoas jurídicas extintas, cindidas, fusionadas, incorporadas e incorporadoras, até o último dia útil do 3º (terceiro) mês subsequente ao do evento e 

• nos casos de extinção, cisão parcial, cisão total, fusão ou incorporação, ocorridos de janeiro a abril do ano-calendário, o prazo será até o último dia útil do mês de julho do referido ano, mesmo prazo da ECF para situações normais relativas ao ano-calendário anterior.

Deste modo, a próxima ECF deverá ser entregue até 29.07.2016.

INSTRUÇÃO NORMATIVA RFB Nº 1633, DE 03 DE MAIO DE 2016

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Altera a Instrução Normativa RFB nº 1.422, de 19 de dezembro de 2013, que dispõe sobre a Escrituração Contábil Fiscal (ECF). 

Art. 1º O art. 3º da Instrução Normativa RFB nº 1.422, de 19 de dezembro de 2013, passa a vigorar com a seguinte redação: 

“Art. 3º A ECF será transmitida anualmente ao Sistema Público de Escrituração Digital (Sped) até o último dia útil do mês de julho do ano seguinte ao ano-calendário a que se refira. 

2º Nos casos de extinção, cisão parcial, cisão total, fusão ou incorporação, a ECF deverá ser entregue pelas pessoas jurídicas extintas, cindidas, fusionadas, incorporadas e incorporadoras, até o último dia útil do 3º (terceiro) mês subsequente ao do evento. 

4º Nos casos de extinção, cisão parcial, cisão total, fusão ou incorporação, ocorridos de janeiro a abril do ano-calendário, o prazo de que trata o § 2º será até o último dia útil do mês de julho do referido ano, mesmo prazo da ECF para situações normais relativas ao ano-calendário anterior. 

Art. 2º Esta Instrução Normativa entra em vigor na data de sua publicação no Diário Oficial da União.

Estamos à disposição para assessorá-los nas questões relacionadas a esse tema. Para mais informações, entre em contato com rclemente@tbsconsultoria.com.br.

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