Receita Federal disponibiliza nova versão do PER/DCOMP Web

Receita Federal disponibiliza nova versão do PER/DCOMP Web

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Os contribuintes poderão utilizar o Pedido Eletrônico de Restituição, Ressarcimento ou Reembolso e Declaração de Compensação WEB para créditos de Saldos Negativos de IRPJ e CSLL.

A Receita Federal informa que, a partir desta segunda-feira, 10 de dezembro, os contribuintes poderão utilizar o Pedido Eletrônico de Restituição, Ressarcimento ou Reembolso e Declaração de Compensação WEB (PER/DCOMP Web) para créditos de Saldos Negativos de IRPJ e CSLL.

2. Dessa forma, os contribuintes não precisarão mais utilizar o programa (PGD) PER/DCOMP para qualquer pedido de restituição ou declaração de compensação de créditos de saldos negativos de IRPJ ou CSLL.

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3. Destaca-se também que já está disponível a possibilidade de utilização do PER/DCOMP Web para a realização da compensação entre créditos fazendários e débitos previdenciários e vice-versa, ou seja, a chamada compensação cruzada.

4. A compensação cruzada pode ser realizada pelos contribuintes que utilizam o eSocial para apuração das contribuições, desde o mês de setembro de 2018.

5. Estima-se que 82% das empresas conseguirão utilizar, no próprio ano de apuração, a totalidade de seus créditos na compensação com débitos previdenciários, o que possibilitará o aproveitamento imediato de créditos pelos contribuintes optantes pelo e-Social.

6. O serviço está disponível no Portal e-CAC e o acesso para a PJ será exclusivamente por meio de certificado digital.

Fonte: Receita Federal
Data: 10 de dezembro de 2018
Acesso: 17 de dezembro de 2018

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