Receita Federal atualiza regras da DCTFWeb

Receita Federal atualiza regras da DCTFWeb

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Alterada obrigatoriedade de entrega da declaração

Alterada regras relativas ao cronograma da Declaração de Débitos e Créditos Tributários Federais Previdenciários e de Outras Entidades e Fundos (DCTFWeb), que substitui a Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP).

Foi publicada, no Diário Oficial da União de hoje, a Instrução Normativa RFB nº 1.853, de 2018, que atualiza a obrigatoriedade de entrega da Declaração de Débitos e Créditos Federais – Previdenciários e de Outras Entidades e Fundos (DCTFWeb). A nova norma altera a IN RFB nº 1.787, de 2018.

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Com isso a declaração deverá ser entregue em relação aos tributos cujos fatos geradores ocorrerem:

a) a partir do mês de abril de 2019, para as entidades empresariais com faturamento no ano-calendário de 2016 abaixo de R$ 78 milhões, exceto as optantes pelo Simples Nacional em 1º de julho de 2018 e as optantes pela utilização do eSocial na forma especificada no § 3º do art. 2º da Resolução do Comitê Diretivo do eSocial nº 2, de 30 de agosto de 2016; e

b) a partir do mês de outubro de 2019, para os sujeitos passivos não enquadrados nos demais grupos.

O prazo de entrega da DCTFWeb pelos órgãos públicos das administrações federal, distrital, estaduais e municipais, bem como suas autarquias e fundações, e pelas organizações internacionais e outras instituições extraterritoriais será estabelecido futuramente pela Receita Federal.

Fonte: Receita Federal 
Data: 04 de dezembro de 2018
Acesso: 10 de dezembro de 2018

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