Receita Federal disponibiliza Manual de Preenchimento da Declaração de Operações Liquidadas com Moeda em Espécie (DME)

Receita Federal disponibiliza Manual de Preenchimento da Declaração de Operações Liquidadas com Moeda em Espécie (DME)

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O Manual pode ser obtido pela internet no sítio da Receita Federal

Foi publicado no Diário Oficial da União, de 31/1, o Ato Declaratório Executivo Copes nº 1, de 2018, que aprova a versão 1.0 do Manual de Preenchimento da Declaração de Operações Liquidadas com Moeda em Espécie (DME).

Essa publicação está relacionada à implementação da Instrução Normativa RFB nº 1.761, de 2017. O Manual da DME pode ser obtido na página da Receita Federal na internet clicando-se aqui. A DME está disponível na área de Serviços da Instituição.

São obrigadas à entrega da DME as pessoas físicas ou jurídicas residentes ou domiciliadas no Brasil que, no mês de referência, tenham recebido valores em espécie, ainda que em parte ou no todo em moeda estrangeira, decorrentes das operações realizadas com uma mesma pessoa física ou jurídica.

Quando a operação for liquidada em moeda estrangeira deverá ser efetuada a conversão da operação em reais para fins de declaração.

A título de exemplo, se um estabelecimento, hipoteticamente, receber pagamentos em espécie de 100 clientes em um mês e para 50 clientes a soma das operações realizadas, com cada um deles, não atingir o montante de R$ 30 mil no mês, não há que se falar em DME para tais clientes.

Se, para outros 49 clientes, as operações, realizadas com cada cliente, atingirem ou ultrapassarem o montante de R$ 30 mil no mês, porém o valor liquidado em espécie, para cada cliente, foi inferior ao referido limite, também não há que se falar em DME para tais clientes.

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Por fim, em relação às operações realizadas com um de seus clientes, considerando-se que o valor liquidado em espécie seja igual ou superior a R$ 30 mil no mês, nesse caso, faz-se necessário o envio de uma DME para cada operação realizada com esse cliente.

A necessidade de a Administração Tributária receber essas informações decorre do fato, verificado em diversas operações especiais executadas pela Receita Federal, de que operações liquidadas em espécie têm sido utilizadas para esconder atos de sonegação, de corrupção e de lavagem de dinheiro, em especial quando os beneficiários de recursos ilícitos os empregam na aquisição de bens ou serviços e não tencionam ser identificados pela autoridade tributária.

O reporte ao Fisco de operações relevantes em espécie tem sido uma direção adotada por diversos países como medida de combate à prática de ilícitos financeiros, entre os quais a lavagem de dinheiro e o financiamento ao tráfico de armas e ao terrorismo.

Não se busca identificar os atuais estoques de moeda física mantidos por pessoas físicas ou jurídicas, mas identificar a utilização desses recursos quando essas pessoas efetivamente liquidarem aquisições diversas.

A não apresentação da DME ou sua apresentação fora do prazo ou com incorreções ou omissões sujeita o declarante a multa.

Fonte: Receita Federal
Data: 01 de fevereiro de 2018
Acesso: 02 de fevereiro de 2018

 

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