Receita Federal traz entendimentos sobre extinção de estimativas por compensação

Receita Federal traz entendimentos sobre extinção de estimativas por compensação

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Por meio do Parecer Normativo em referência, a Receita Federal do Brasil (RFB) consolidou os seguintes entendimentos:

a) os valores apurados mensalmente por estimativa podiam ser quitados por Dcomp até 30.05.2018, data em que entrou em vigor a Lei nº 13.670/2018, que passou a vedar a compensação de débitos tributários concernentes a estimativas;

b) os valores apurados por estimativa constituem mera antecipação do IRPJ e da CSLL, cujos fatos jurídicos tributários se efetivam em 31 de dezembro do respectivo ano-calendário; não é passível de cobrança a estimativa tampouco sua inscrição em DAU antes desta data;

c) no caso de Dcomp não declarada, deve-se efetuar o lançamento da multa por estimativa não paga; os valores dessas estimativas devem ser glosados; não há como cobrar o valor correspondente a essas estimativas, e este tampouco pode compor o saldo negativo de IRPJ ou a base de cálculo negativa da CSLL;

d) no caso de Dcomp não homologada, se o despacho decisório que não homologou a compensação for prolatado antes de 31 de dezembro, e não foi objeto de manifestação de inconformidade, não há formação do crédito tributário nem a sua extinção; não há como cobrar o valor não homologado na Dcomp, e este tampouco pode compor o saldo negativo de IRPJ ou a base de cálculo negativa da CSLL;

e) no caso de Dcomp não homologada, se o despacho decisório for prolatado após 31 de dezembro do ano-calendário, ou até esta data e for objeto de manifestação de inconformidade pendente de julgamento, então o crédito tributário continua extinto e está com a exigibilidade suspensa (§ 11 do art. 74 da Lei nº 9.430/1996), pois ocorrem três situações jurídicas concomitantes quando da ocorrência do fato jurídico tributário:

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e.1) o valor confessado a título de estimativas deixa de ser mera antecipação e passa a ser crédito tributário constituído pela apuração em 31/12;

e.2) a confissão em DCTF/Dcomp constitui o crédito tributário;

e.3) o crédito tributário está extinto via compensação; não é necessário glosar o valor confessado, caso o tributo devido seja maior que os valores das estimativas, devendo ser as então estimativas cobradas como tributo devido;

f) se o valor objeto de Dcomp não homologada integrar saldo negativo de IRPJ ou a base negativa da CSLL, o direito creditório destes decorrentes deve ser deferido, pois em 31 de dezembro o débito tributário referente à estimativa restou constituído pela confissão e será objeto de cobrança; e

g) a Solução de Consulta Interna Cosit nº 18/2006 deve ser lida de acordo com o Parecer PGFN/CAT/Nº 88/2014, motivo pelo qual ratifica-se o disposto nos seus itens 12, 12.1, 12.1.1, 12.1.3 e 12.1.4 e 13 a 13.3, revogando-se o seu item 12.1.2.

(Parecer Normativo RFB nº 2/2018 – DOU de 04.12.2018)

Fonte: Editorial IOB
Data: 04 de dezembro de 2018
Acesso: 10 de dezembro de 2018

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