Informativo 01/2008 - Assessoria Fiscal e Tributária - HB Assessoria Fiscal e Tributária

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From: "Harold Batschke" <h.batsc...@gmail.com>
To: <hb_cadastro@googlegroups.com>
Subject: =?iso-8859-1?Q?Informativo_01/2008_-__Assessoria_Fiscal_e_Tribut=E1ria?=
Date: Thu, 4 Sep 2008 22:06:27 -0300
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 <http://h.batschke.googlepages.com/>=20
Marechal C=E2ndido Rondon, 03 de setembro de 2008	 Informativo n=BA. =
001/2008



MENU

Guia  <http://h.batschke.googlepages.com/notasfiscais> pr=E1tico para =
emiss=E3o
de Notas Fiscais

Consulta Restitui=E7=E3o do Imposto de Renda
<http://www.receita.fazenda.gov.br/Aplicacoes/ATRJO/ConsRest/Atual.app/in=
dex
.asp>=20

C=E1lculos Financeiros / Atualiza=E7=E3o  <http://drcalc.net/> =
monet=E1ria



DESTAQUES

Governo do Paran=E1 institui obrigatoriedade de emiss=E3o da NFAe

O Governo do Paran=E1, por meio dos decretos n=BA. 3.329 n=BA. 3.330, =
ambos do dia
27 de agosto de 2008, instituiu a obrigatoriedade de emiss=E3o da NFAe =
(Nota
Fiscal Avulsa por Processamento de Dados) em determinados casos.

O decreto n=BA. 3.329 obriga os =F3rg=E3os da administra=E7=E3o =
p=FAblica direta
estadual, suas autarquias e funda=E7=F5es, a exigir a NFAe, nas =
opera=E7=F5es
internas de aquisi=E7=E3o de bens e mercadorias, cujo fornecedor seja
contribuinte do ICMS. J=E1 o Decreto 3.330, acrescenta os =A7=A710 e 11 =
ao art.
136 do RICMS/PR que torna obrigat=F3ria a emiss=E3o de NFAe, para =
documentar as
opera=E7=F5es de vendas de bens e mercadorias a =F3rg=E3os da =
administra=E7=E3o p=FAblica
direta federal, estadual e municipal, suas autarquias e funda=E7=F5es.

A obriga=E7=E3o n=E3o se aplica =E0s opera=E7=F5es de valor inferior a =
R$ 2.500,00 (dois
mil e quinhentos reais); opera=E7=F5es documentadas com a emiss=E3o de =
Nota Fiscal
Eletr=F4nica - NFe e, opera=E7=F5es de fornecimento de energia =
el=E9trica.

A obrigatoriedade passa valer a partir do dia 01 de novembro de 2008.


Parcelamento Simplificado - RFB

Os d=E9bitos junto =E0 Secretaria da Receita Federal do Brasil (RFB), =
relativos
a impostos e contribui=E7=F5es federais exceto as contribui=E7=F5es =
previdenci=E1rias,
cujo valor consolidado de cada um dos grupos de tributos negociados =
n=E3o
ultrapasse o montante de R$ 100.000,00, poder=E3o ser objeto de =
parcelamento
simplificado efetuado pela Internet, em at=E9 60 (sessenta) =
presta=E7=F5es
mensais.=20

Clique aqui para acessar as Orienta=E7=F5es
<https://www.receita.fazenda.gov.br/APLICACOES/SSL/ATSPO/SNParcWeb/Help_I=
ndi
ce.asp?HelpURL=3DHelp_Disp_Gerais.asp> Gerais


Governo Federal estuda medida para anistiar d=EDvidas de at=E9 R$ 10 mil =
com a
Uni=E3o

O Ministro do planejamento, Guido Mantega, disse na quarta-feira passada
(27/08), que o governo avan=E7a em estudos para anistiar contribuintes =
que t=EAm
d=EDvidas de at=E9 10 mil com a uni=E3o.=20
Ainda n=E3o se esclareceu se a medida vai beneficiar contribuintes =
pessoas
f=EDsica ou jur=EDdicas. Certo =E9 que o perd=E3o vai beneficiar =
cidad=E3os com menor
renda, possibilitando que possam regularizar suas situa=E7=F5es com o =
Estado e
=F3rg=E3os de cr=E9dito.


Receita Federal anuncia o fim da Declara=E7=E3o Anual de Isento-DAI

A Receita Federal do Brasil anunciou hoje (01/08) a extin=E7=E3o da =
Declara=E7=E3o
Anual de Isento (DAI). O Supervisor Nacional do Imposto de Renda, =
Joaquim
Adir, apresentou uma rela=E7=E3o de vantagens, tais como, extin=E7=E3o =
de uma
obriga=E7=E3o acess=F3ria e redu=E7=E3o dos custos operacionais de =
processamento de
cerca de 68 milh=F5es de declara=E7=F5es. A implementa=E7=E3o dessa =
medida foi
poss=EDvel porque a Receita Federal do Brasil est=E1 dotada de =
ferramentas e
informa=E7=F5es que permitem o cruzamento de dados e a verifica=E7=E3o =
da situa=E7=E3o
de regularidade, ou n=E3o, dos contribuintes em seu cadastro. Esclareceu =
ainda
que a medida vale a partir do ano calend=E1rio 2008 (exerc=EDcio 2007). =
Os
contribuintes que n=E3o entregaram a DAI nos anos anteriores e que =
est=E3o com o
CPF na situa=E7=E3o =93suspenso=94 ou =93pendentes de =
regulariza=E7=E3o=94 devem regularizar
a situa=E7=E3o cadastral, por meio do pagamento da taxa de R$ 5,50 nos =
agentes
conveniados - Correios, Caixa Econ=F4mica Federal e Banco do Brasil - =
para o
caso de isentos, ou =E0 entrega da Declara=E7=E3o de Ajuste Anual de =
Imposto de
Renda Pessoa F=EDsica, para os demais contribuintes.

Fonte: Ascom/Coordena=E7=E3o de Imprensa da RFB=20



Dacon/DCTF/DIPJ/DIRF - Associa=E7=F5es sem fins lucrativos - Valor =
m=EDnimo da
multa por entrega em atraso ou apresenta=E7=E3o com incorre=E7=F5es ou =
omiss=F5es foi
reduzida a R$ 50,00.=20

Via de regra, a multa m=EDnima aplic=E1vel ao sujeito passivo que deixar =
de
apresentar a DIPJ, a DCTF, a DIRF ou o Dacon, nos prazos fixados, ou que
apresent=E1-las com incorre=E7=F5es ou omiss=F5es =E9 de R$ 500,00.

Todavia, excepcionalmente at=E9 31.12.2008, a multa m=EDnima aplic=E1vel =
=E0s
associa=E7=F5es sem fins lucrativos, nos casos de entrega em atraso ou =
de
apresenta=E7=E3o com incorre=E7=F5es ou omiss=F5es das referidas =
declara=E7=F5es foi
reduzida para R$ 50,00.=20

Lei n=BA 11.727/2008, art. 30.
<http://www.receita.fazenda.gov.br/Legislacao/Leis/2008/lei11727.htm>=20

Lei n=BA 10.426/2002, art. 7=BA, =A7 3=BA, inciso
<http://www.receita.fazenda.gov.br/Legislacao/Leis/2002/lei10426.htm> II =



PUBLICIDADE

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 <mailto:ronantu...@hotmail.com>=20


D=FAvidas, reclama=E7=F5es e sugest=F5es sobre o site ou este =
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Caso n=E3o queria mais receber o Informativo envie um E-mail
<mailto:h.batsc...@gmail.com>  com a palavra Remover
Acesse http://h.batschke.googlepages.com / Entre em contato E-mail
<mailto:h.batsc...@gmail.com>=20
Desenvolvido por Harold Batschke - Marechal C=E2ndido Rondon - PR
=A9 2007 - 2008. Conte=FAdo com reprodu=E7=E3o permitida desde que =
citada a fonte.

=20

=20
=20
  _____ =20


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MS"><STRONG>Marechal=20
      C=E2ndido Rondon, 03 de setembro de 2008</STRONG></FONT></TD>
    <TD align=3Dright width=3D450><FONT=20
      face=3D"Arial Unicode MS"><STRONG>Informativo n=BA.=20
  001/2008</STRONG></FONT></TD></TR><!-- InstanceEndEditable -->
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            <DIV align=3Dcenter><FONT color=3D#ffffff><STRONG><FONT=20
            face=3D"Arial Unicode MS"=20
            =
color=3D#000000>MENU</FONT></STRONG></FONT></DIV></TD></TR></TBODY></TABL=
E>
      <P><FONT color=3D#ffffff><A title=3D"HB Assessoria Fiscal e =
Tribut=E1ria"=20
      href=3D"http://h.batschke.googlepages.com/notasfiscais" =
target=3D_blank>Guia=20
      pr=E1tico para emiss=E3o de Notas Fiscais</A></FONT></P>
      <P><FONT color=3D#ffffff><A title=3D"HB Assessoria Fiscal e =
Tribut=E1ria"=20
      =
href=3D"http://www.receita.fazenda.gov.br/Aplicacoes/ATRJO/ConsRest/Atual=
.app/index.asp"=20
      target=3D_blank>Consulta Restitui=E7=E3o do Imposto de =
Renda</A></FONT></P>
      <P><FONT color=3D#ffffff><A title=3D"HB Assessoria Fiscal e =
Tribut=E1ria"=20
      href=3D"http://drcalc.net/" target=3D_blank>C=E1lculos Financeiros =
/ Atualiza=E7=E3o=20
      monet=E1ria</A><BR></FONT></P></TD><!-- InstanceBeginEditable =
name=3D"EditRegion2" -->
    <TD vAlign=3Dtop borderColor=3D#d1d1d1 width=3D603>
      <TABLE height=3D1267 width=3D591 border=3D0>
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            <DIV align=3Dcenter><FONT=20
            face=3D"Arial Unicode =
MS"><STRONG>DESTAQUES</STRONG></FONT></DIV></TD></TR>
        <TR>
          <TD vAlign=3Dcenter width=3D585 bgColor=3D#e1f0ff>
            <P align=3Djustify><STRONG><FONT face=3D"Arial Unicode MS" =
color=3D#0000ff=20
            size=3D2>Governo do Paran=E1 institui obrigatoriedade de =
emiss=E3o da=20
            NFAe</FONT></STRONG></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2>O Governo do=20
            Paran=E1, por meio dos decretos n=BA. 3.329 n=BA. 3.330, =
ambos do dia 27=20
            de agosto de 2008, instituiu a obrigatoriedade de emiss=E3o =
da NFAe=20
            (Nota Fiscal Avulsa por Processamento de Dados) em =
determinados=20
            casos.</FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2>O decreto n=BA.=20
            3.329 obriga os =F3rg=E3os da administra=E7=E3o p=FAblica =
direta estadual,=20
            suas autarquias e funda=E7=F5es, a exigir a NFAe, nas =
opera=E7=F5es internas=20
            de aquisi=E7=E3o de bens e mercadorias, cujo fornecedor seja =

            contribuinte do ICMS. J=E1 o Decreto 3.330, acrescenta os =
=A7=A710 e 11 ao=20
            art. 136 do RICMS/PR que torna obrigat=F3ria a emiss=E3o de =
NFAe, para=20
            documentar as opera=E7=F5es de vendas de bens e mercadorias =
a =F3rg=E3os da=20
            administra=E7=E3o p=FAblica direta federal, estadual e =
municipal, suas=20
            autarquias e funda=E7=F5es.</FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2>A obriga=E7=E3o=20
            n=E3o se aplica =E0s opera=E7=F5es de valor inferior a R$ =
2.500,00 (dois mil=20
            e quinhentos reais); opera=E7=F5es documentadas com a =
emiss=E3o de Nota=20
            Fiscal Eletr=F4nica - NFe e, opera=E7=F5es de fornecimento =
de energia=20
            el=E9trica.</FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2>A=20
            obrigatoriedade passa valer a partir do dia 01 de novembro =
de=20
            2008.</FONT></P></TD></TR>
        <TR>
          <TD vAlign=3Dcenter bgColor=3D#ffffff>
            <DIV align=3Djustify>
            <P><FONT face=3D"Arial Unicode MS" color=3D#0000ff=20
            size=3D2><STRONG>Parcelamento Simplificado - =
RFB</STRONG></FONT></P>
            <P><FONT face=3D"Arial Unicode MS" size=3D2>Os d=E9bitos =
junto =E0=20
            Secretaria da Receita Federal do Brasil (RFB), relativos a =
impostos=20
            e contribui=E7=F5es federais exceto as contribui=E7=F5es =
previdenci=E1rias,=20
            cujo valor consolidado de cada um dos grupos de tributos =
negociados=20
            n=E3o ultrapasse o montante de R$ 100.000,00, poder=E3o ser =
objeto de=20
            parcelamento simplificado efetuado pela Internet, em at=E9 =
60=20
            (sessenta) presta=E7=F5es mensais. </FONT></P>
            <P><FONT face=3D"Arial Unicode MS" size=3D2><A=20
            title=3D"HB Assessoria Fiscal e Tribut=E1ria"=20
            =
href=3D"https://www.receita.fazenda.gov.br/APLICACOES/SSL/ATSPO/SNParcWeb=
/Help_Indice.asp?HelpURL=3DHelp_Disp_Gerais.asp"=20
            target=3D_blank>Clique aqui para acessar as Orienta=E7=F5es=20
            Gerais</A></FONT></P></DIV></TD></TR>
        <TR>
          <TD vAlign=3Dcenter bgColor=3D#e1f0ff>
            <DIV align=3Djustify>
            <P><FONT face=3D"Arial Unicode MS" color=3D#0000ff=20
            size=3D2><STRONG>Governo Federal estuda medida para anistiar =
d=EDvidas=20
            de at=E9 R$ 10 mil com a Uni=E3o</STRONG></FONT></P>
            <P><FONT face=3D"Arial Unicode MS" size=3D2>O Ministro do =
planejamento,=20
            Guido Mantega, disse na quarta-feira passada (27/08), que o =
governo=20
            avan=E7a em estudos para anistiar contribuintes que t=EAm =
d=EDvidas de at=E9=20
            10 mil com a uni=E3o. <BR>Ainda n=E3o se esclareceu se a =
medida vai=20
            beneficiar contribuintes pessoas f=EDsica ou jur=EDdicas. =
Certo =E9 que o=20
            perd=E3o vai beneficiar cidad=E3os com menor renda, =
possibilitando que=20
            possam regularizar suas situa=E7=F5es com o Estado e =
=F3rg=E3os de=20
            cr=E9dito.</FONT></P></DIV></TD></TR>
        <TR>
          <TD vAlign=3Dcenter bgColor=3D#ffffff>
            <DIV align=3Djustify>
            <P><FONT face=3D"Arial Unicode MS" color=3D#0000ff=20
            size=3D2><STRONG>Receita Federal anuncia o fim da =
Declara=E7=E3o Anual de=20
            Isento-DAI</STRONG></FONT></P>
            <P><FONT face=3D"Arial Unicode MS" size=3D2>A Receita =
Federal do Brasil=20
            anunciou hoje (01/08) a extin=E7=E3o da Declara=E7=E3o Anual =
de Isento=20
            (DAI). O Supervisor Nacional do Imposto de Renda, Joaquim =
Adir,=20
            apresentou uma rela=E7=E3o de vantagens, tais como, =
extin=E7=E3o de uma=20
            obriga=E7=E3o acess=F3ria e redu=E7=E3o dos custos =
operacionais de=20
            processamento de cerca de 68 milh=F5es de declara=E7=F5es. A =
implementa=E7=E3o=20
            dessa medida foi poss=EDvel porque a Receita Federal do =
Brasil est=E1=20
            dotada de ferramentas e informa=E7=F5es que permitem o =
cruzamento de=20
            dados e a verifica=E7=E3o da situa=E7=E3o de regularidade, =
ou n=E3o, dos=20
            contribuintes em seu cadastro. Esclareceu ainda que a medida =
vale a=20
            partir do ano calend=E1rio 2008 (exerc=EDcio 2007). Os =
contribuintes que=20
            n=E3o entregaram a DAI nos anos anteriores e que est=E3o com =
o CPF na=20
            situa=E7=E3o =93suspenso=94 ou =93pendentes de =
regulariza=E7=E3o=94 devem=20
            regularizar a situa=E7=E3o cadastral, por meio do pagamento =
da taxa de=20
            R$ 5,50 nos agentes conveniados - Correios, Caixa =
Econ=F4mica Federal=20
            e Banco do Brasil - para o caso de isentos, ou =E0 entrega =
da=20
            Declara=E7=E3o de Ajuste Anual de Imposto de Renda Pessoa =
F=EDsica, para=20
            os demais contribuintes.</FONT></P>
            <P><FONT face=3D"Arial Unicode MS" size=3D2>Fonte: =
Ascom/Coordena=E7=E3o de=20
            Imprensa da RFB <BR></FONT></P></DIV></TD></TR>
        <TR>
          <TD vAlign=3Dcenter bgColor=3D#e1f0ff>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2><STRONG><FONT=20
            color=3D#0000ff>Dacon/DCTF/DIPJ/DIRF - Associa=E7=F5es sem =
fins lucrativos=20
            - Valor m=EDnimo da multa por entrega em atraso ou =
apresenta=E7=E3o com=20
            incorre=E7=F5es ou omiss=F5es foi reduzida a R$ 50,00.=20
            </FONT></STRONG></FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
color=3D#0000ff=20
            size=3D2></FONT><FONT face=3D"Arial Unicode MS" size=3D2>Via =
de regra, a=20
            multa m=EDnima aplic=E1vel ao sujeito passivo que deixar de =
apresentar a=20
            DIPJ, a DCTF, a DIRF ou o Dacon, nos prazos fixados, ou que=20
            apresent=E1-las com incorre=E7=F5es ou omiss=F5es =E9 de R$ =
500,00.</FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2>Todavia,=20
            excepcionalmente at=E9 31.12.2008, a multa m=EDnima =
aplic=E1vel =E0s=20
            associa=E7=F5es sem fins lucrativos, nos casos de entrega em =
atraso ou=20
            de apresenta=E7=E3o com incorre=E7=F5es ou omiss=F5es das =
referidas=20
            declara=E7=F5es foi reduzida para R$ 50,00. </FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2><A=20
            =
href=3D"http://www.receita.fazenda.gov.br/Legislacao/Leis/2008/lei11727.h=
tm"=20
            target=3D_blank>Lei n=BA 11.727/2008, art. =
30.</A></FONT></P>
            <P align=3Djustify><FONT face=3D"Arial Unicode MS" =
size=3D2><A=20
            =
href=3D"http://www.receita.fazenda.gov.br/Legislacao/Leis/2002/lei10426.h=
tm"=20
            target=3D_blank>Lei n=BA 10.426/2002, art. 7=BA, =A7 3=BA, =
inciso=20
            II</A></FONT><FONT face=3D"Arial Unicode MS" size=3D2>=20
        </FONT></P></TD></TR></TBODY></TABLE><!-- InstanceEndEditable =
-->
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      <P><FONT face=3D"Arial Unicode MS" size=3D2>D=FAvidas, =
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      sobre o site ou este informativo podem ser enviadas para <A=20
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