Receita Federal atualiza regras da Escrituração Contábil Fiscal (ECF)

Receita Federal atualiza regras da Escrituração Contábil Fiscal (ECF)

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O ato normativo define e esclarece a ECF.

O ato normativo define e esclarece que a ECF deverá ser assinada digitalmente mediante certificado emitido por entidade credenciada pela Infraestrutura de Chaves Públicas Brasileira (ICP-Brasil)

A Receita Federal publicou ontem (14/09), no Diário Oficial da União, a Instrução Normativa (IN) nº 1659, que altera a IN RFB º 1422, de 19 de dezembro de 2013, e dispõe sobre a Escrituração Contábil Fiscal (ECF).

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A IN define que as pessoas jurídicas inativas são aquelas que não tenham efetuado qualquer atividade operacional, não operacional, patrimonial ou financeira, inclusive aplicação no mercado financeiro ou de capitais, durante todo o ano-calendário.

O ato normativo define e esclarece que a ECF deverá ser assinada digitalmente mediante certificado emitido por entidade credenciada pela Infraestrutura de Chaves Públicas Brasileira (ICP-Brasil), a fim de garantir a autoria, a autenticidade, a integridade e a validade jurídica do documento digital.

Fonte: FENACON
Data: 15 de setembro de 2016
Acesso: 16 de setembro de 2016

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214 comentários

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