Publicação da Instrução Normativa RFB nº 1.856/2018

Publicação da Instrução Normativa RFB nº 1.856/2018

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Foi publicada a Instrução Normativa RFB nº 1.856/2018, que altera a Instrução Normativa RFB nº 1.774/2017, que dispõe sobre a Escrituração Contábil Digital (ECD).

O SECRETÁRIO DA RECEITA FEDERAL DO BRASIL, no uso da atribuição que lhe confere o inciso III do art. 327 do Regimento Interno da Secretaria da Receita Federal do Brasil, aprovado pela Portaria MF nº 430, de 9 de outubro de 2017, e tendo em vista o disposto no § 3º do art. 11 da Lei nº 8.218, de 29 de agosto de 1991, e no art. 16 da Lei nº 9.779, de 19 de janeiro de 1999,

RESOLVE:

Art. 1º A Instrução Normativa RFB nº 1.774, de 22 de dezembro de 2017, passa a vigorar com as seguintes alterações:

“Art. 3º ………………………………………………………………………..

§ 1º ……………………………………………………………………………..

…………………………………………………………………………………….

V – às pessoas jurídicas tributadas com base no lucro presumido que cumprirem o disposto no parágrafo único do art. 45 da Lei nº 8.981, de 20 de janeiro de 1995.

…………………………………………………………………………………….

§ 2º-A A exceção a que se refere o inciso V do § 1º não se aplica às pessoas jurídicas que distribuírem parcela de lucros ou dividendos sem incidência do Imposto sobre a Renda Retido na Fonte (IRRF) em montante superior ao valor da base de cálculo do imposto sobre a renda apurado diminuída dos impostos e contribuições a que estiver sujeita.

…………………………………………………………………………………….

§ 6º As pessoas jurídicas que não estejam obrigadas a apresentar a ECD podem apresentá-la de forma facultativa.” (NR)

“Art. 6º-A A autenticação exigível para fins tributários de livros contábeis das pessoas jurídicas não sujeitas ao Registro do Comércio poderá ser feita pelo Sped por meio de apresentação da ECD.

Parágrafo único. A autenticação dos livros contábeis digitais de que trata o caput será comprovada pelo recibo de entrega emitido pelo Sped, dispensada qualquer outra forma de autenticação, nos termos do Decreto nº 9.555, de 6 de novembro de 2018.”

“Art. 11. Aplicam-se à pessoa jurídica que deixar de apresentar a ECD nos prazos fixados no art. 5º ou que apresentá-la com incorreções ou omissões as multas previstas no art. 12 da Lei nº 8.218, de 1991, sem prejuízo das sanções administrativas, cíveis e criminais cabíveis, inclusive aos responsáveis legais.

……………………………………………………………………………” (NR)

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

JORGE ANTONIO DEHER RACHID

Fonte: Portal Sped
Data: 14 de dezembro de 2018
Acesso: 17 de dezembro de 2018

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