Rio de Janeiro facilita uso de crédito de ICMS com atraso

Rio de Janeiro facilita uso de crédito de ICMS com atraso

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Por Laura Ignacio

Os contribuintes do Estado do Rio de Janeiro que deixaram de escriturar créditos de ICMS, no mês correto, podem cumprir menos exigências para usar esses valores para quitar débitos do imposto relativo a outro período. A Secretaria da Fazenda do Rio de Janeiro (Sefaz-RJ) desburocratizou o processo para créditos extemporâneos de até R$ 300 mil (100 mil Unidades de Referência Fiscal – UFIR).

Antes, o procedimento só era facilitado para créditos de até R$ 100 mil. O contribuinte fluminense que não escritura créditos do ICMS de suas aquisições no mês da entrada das mercadorias é obrigado a formalizar um processo administrativo na Superintendência Estadual de Fiscalização e aguardar a aprovação do Fisco.

“O processo exige pagamento de taxa de expediente para ser analisado, deverão ser juntadas as cópias dos documentos que vão gerar o crédito extemporâneo e a indicação do mês em que o crédito deveria ter sido lançado”, afirma o advogado Marcelo Jabour, presidente da Lex Legis Consultoria Tributária.

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A atualização e simplificação foram instituídas pela Resolução da Sefaz nº 1.012, deste ano, publicada no Diário Oficial do Estado desta semana. Antes, vigorava a Resolução Sefaz nº 6.346. Agora, bastará que a escrituração atrasada dos documentos fiscais seja comunicada à repartição fiscal da circunscrição do contribuinte até o 5º dia útil do mês seguinte. Ela ficará sujeita à convalidação em ação fiscal subsequente.

“Diversas hipóteses levam o contribuinte a lançar crédito com atraso como notas fiscais que não são entregues no prazo para o setor contábil/fiscal da empresa ou se o contribuinte antes havia entendido que determinada operação não geraria direito a crédito e, depois, descobre que pode recuperar os últimos cinco anos”, diz Jabour.

Por nota, a Sefaz esclareceu que o ajuste tem como objetivo acabar de vez com uma dúvida frequente. Segundo a secretaria, muitos interpretavam que cada nota fiscal deveria ser de menos de R$ 100 mil, enquanto outros entendiam que esse valor deveria ser  aplicado sobre a soma dos documentos fiscais do mês (por período de apuração). “Além disso, como a resolução original é de 2001, o valor de R$ 100 mil estava muito desatualizado.”

“O novo critério é mais justo porque a Ufir é atualizada anualmente. O valor antigo estava em vigor desde 2001, sem correção até hoje”, afirma Daniel Franco Clarke, afirma Daniel Franco Clarke, advogado do setor tributário do escritório Siqueira Castro Advogados.

Fonte: Valor Econômico
Data: 07 de Julho de 2016
Acesso: 08 de Julho de 2016

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