Receita Federal disciplina ajustes contábeis decorrentes da adoção do Pronunciamento Técnico CPC 06 (R2) – Operações de Arrendamento Mercantil

Receita Federal disciplina ajustes contábeis decorrentes da adoção do Pronunciamento Técnico CPC 06 (R2) – Operações de Arrendamento Mercantil

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A Instrução Normativa RFB nº 1.889/2019 aprovou o Anexo V da Instrução Normativa RFB nº 1.753/2017, que disciplina os procedimentos para anular os efeitos dos atos administrativos emitidos com base em competência atribuída por lei comercial que contemplem modificação ou adoção de novos métodos ou critérios contábeis.

O Anexo V refere-se basicamente aos ajustes a serem efetuados na escrituração contábil, em decorrência das disposições constantes do Pronunciamento Técnico CPC 06 (R2) – Operações de Arrendamento Mercantil, destacando-se que:

a) os procedimentos contábeis relacionados a seguir, estabelecidos no CPC 06 (R2), caso adotados pela pessoa jurídica, contemplam a modificação ou a adoção de novos métodos ou critérios contábeis:
a.1) a adoção do critério de alocação da contraprestação para os componentes do contrato de arrendamento (itens 13 a 17 do CPC 06 – R2);
a.2) a determinação do prazo do arrendamento (itens 18 a 21 do CPC 06 – R2);
a.3) o reconhecimento e a mensuração inicial do ativo de direito de uso (itens 22 a 25 do CPC 06 R2);
a.4) o reconhecimento e a mensuração inicial do passivo de arrendamento (itens 26 a 28 do CPC 06 – R2);
a.5) a mensuração subsequente do ativo de direito de uso (itens 29 a 35 do CPC 06 – R2);
a.6) a mensuração subsequente e a reavaliação do passivo de arrendamento (itens 36 a 43 do CPC 06 – R2);
a.7) o tratamento conferido às:
a.7.1) modificações do arrendamento (itens 44 a 46 do CPC 06 – R2); e
a.7.2) transações de venda e retroarrendamento (itens 98 a 103 do CPC 06 – R2);

b) os demais itens do CPC 06 (R2) que envolvam a aplicação, ainda que indireta, dos procedimentos contábeis estabelecidos na letra “a” também contemplam modificação ou adoção de novos métodos ou critérios contábeis.

Vale ressaltar que, os itens do CPC 06 (R2) não mencionados nas letras “a” e “b” supramencionadas não contemplam modificação ou adoção de novos métodos ou critérios contábeis ou não têm efeito na apuração de tributos federais.

No entanto, de acordo com o referido Anexo, essas regras também se aplicam aos contratos não tipificados como arrendamento mercantil que contenham elementos contabilizados como tal por força de normas contábeis e da legislação comercial.

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A aplicação aos contratos tipificados como arrendamento mercantil será feita sem prejuízo das demais disposições da legislação tributária.

De acordo com o referido ato, também serão aplicáveis, por exemplo, à pessoa jurídica locatária de contrato de locação que contabilize a operação conforme o disposto no CPC 06 (R2), que deverá observar, além do disposto no Anexo V, as disposições relativas a aluguéis constantes na legislação tributária, tais como:

a) o art. 71 da Lei nº 4.506/1964;
b) o inciso II do art. 13 da Lei nº 9.249/1995; e
c) o inciso IV do art. 3º da Lei nº 10.637/2002 e da Lei nº 10.833/2003.

Para efeitos dos tributos federais, a pessoa jurídica que adotar os procedimentos contábeis anteriormente mencionados deverá efetuar os ajustes descritos na forma do referido Anexo V, em relação aos seguintes tributos:

a) do Imposto de Renda da Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro (CSL), apurado segundo os critérios previstos para o lucro real, o lucro presumido ou o lucro arbitrado; e
b) da contribuição para o PIS-Pasep e da Cofins no regime não cumulativo.

(Instrução Normativa RFB nº 1.889/2019 – DOU 1 de 08.05.2019)

Fonte: Editorial IOB
Data: 08 de maio de 2019
Acesso: 10 de maio de 2019

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