Receita Federal abre consulta pública sobre o tratamento tributário aplicável às remessas internacionais

Receita Federal abre consulta pública sobre o tratamento tributário aplicável às remessas internacionais

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As sugestões poderão ser encaminhadas até o dia 18 de novembro

Já está disponível para consulta pública minuta de instrução normativa (IN) que dispõe sobre o tratamento tributário e os procedimentos de controle aduaneiro aplicáveis às remessas internacionais.

A IN disciplina o controle aduaneiro das remessas internacionais, assim entendidas as remessas postais internacionais transportadas sob responsabilidade da Empresa Brasileira de Correios e Telégrafos – ECT e as remessas expressas internacionais transportadas sob responsabilidade de empresa de transporte expresso internacional porta a porta, conhecidas como empresas de courier. A proposta dispõe, também, sobre a habilitação da empresa de courier ao despacho aduaneiro de remessa expressa internacional e sobre o Regime de Tributação Simplificada – RTS.

Atualmente, com um fluxo anual (2015) de 35 milhões de remessas internacionais ingressando no país, sendo quase 32 milhões composto apenas de remessa postal internacional, faz-se necessária a modernização do controle aduaneiro. Entre outros aspectos, essa modernização se expressa na disponibilização de nova versão do sistema Remessa, denominado, a partir de agora, Siscomex Remessa, que passa a controlar também as remessas postais. Estas últimas, até então tributadas de ofício pela fiscalização, sem sistema informatizado institucional e com exame individual de todas as remessas, passam a ser tributadas por declaração, a partir de informações prestadas eletronicamente no sistema pelo operador postal, com cálculo automático dos tributos, seleção para fiscalização aduaneira por amostragem, liberação automática das remessas que não forem selecionadas, e liberação ou desembaraço aduaneiros controlados pelo sistema. Em suma, a referida modernização trará mais agilidade e segurança na passagem das remessas pelo controle aduaneiro.

As sugestões poderão ser encaminhadas até o dia 18 de novembro por meio da seção “Consultas Públicas e Editoriais” do sítio da Receita Federal na Internet.

Fonte: Receita Federal
Data: 04 de novembro de 2016
Acesso: 04 de novembro de 2016

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