{"id":10525,"date":"2023-08-15T11:47:47","date_gmt":"2023-08-15T14:47:47","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=10525"},"modified":"2023-08-15T11:47:47","modified_gmt":"2023-08-15T14:47:47","slug":"nota-a-los-contribuyentes-contribuciones-efd","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/es\/15\/08\/2023\/nota-a-los-contribuyentes-contribuciones-efd\/","title":{"rendered":"NOTA A LOS CONTRIBUYENTES – CONTRIBUCIONES EFD"},"content":{"rendered":"

VALIOSOS CLIENTES,<\/strong><\/p>\n

\u00a0<\/strong>En vista de las disposiciones de la Medida Provisoria 1159\/23, la Secretar\u00eda de Ingresos Federales de Brasil emiti\u00f3 una nota el 28\/04\/23 estableciendo los procedimientos operativos para el registro de la exclusi\u00f3n del impuesto ICMS en la adquisici\u00f3n de bienes y servicios para el uso de los cr\u00e9ditos PIS y COFINS.<\/strong><\/p>\n

\u00a0<\/strong>\u00a0<\/strong><\/p>\n

NOTA A LOS CONTRIBUYENTES – CONTRIBUCIONES EFD<\/strong><\/p>\n

Publicada el 28\/04\/2023<\/p>\n

\u00a0<\/strong>MP n\u00ba 1.159, enero de 2023.<\/strong><\/p>\n

En vista de la Medida Provisional n\u00ba 1159, del 12 de enero de 2023, que incluy\u00f3 el inciso III del p\u00e1rrafo 2\u00ba del art\u00edculo 3\u00ba de la Ley n\u00ba 10637 de 2002 y el inciso III del p\u00e1rrafo 2\u00ba del art\u00edculo 3\u00ba de la Ley n\u00ba 10. 833 de 2003, en vigor a partir del 1\u00ba de mayo de 2023, estableciendo que no se conceder\u00e1 cr\u00e9dito por los valores del ICMS percibidos en la operaci\u00f3n de adquisici\u00f3n, la Secretar\u00eda de Ingresos Federales informa que los contribuyentes deber\u00e1n ajustar la base de c\u00e1lculo de los cr\u00e9ditos PIS\/COFINS excluyendo el ICMS percibido en la operaci\u00f3n, de forma individual en cada una de las partidas a las que se refieren los documentos tributarios, conforme el cuadro a continuaci\u00f3n.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Registro<\/strong><\/p>\n<\/td>\n

\n

Exclusi\u00f3n ICMS<\/strong><\/p>\n<\/td>\n

\n

Descuentos incondicionales<\/strong><\/p>\n<\/td>\n

\n

Otras exclusiones<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

C170<\/p>\n<\/td>\n

\n

Campo 15 – VLJCMS<\/p>\n<\/td>\n

\n

Campo 08 – VL_DESC<\/p>\n<\/td>\n

\n

Campo 08 – VL_DESC<\/p>\n<\/td>\n<\/tr>\n

\n

C191<\/p>\n<\/td>\n

\n

Campo 05 – VL DESC<\/p>\n<\/td>\n

\n

Campo 05 – VL DESC<\/p>\n<\/td>\n

\n

Campo 05 – VL DESC<\/p>\n<\/td>\n<\/tr>\n

\n

C195<\/p>\n<\/td>\n

\n

Campo 05 – VL_DESC<\/p>\n<\/td>\n

\n

Campo 05 – VL DESC<\/p>\n<\/td>\n

\n

Campo 05 – VL DESC<\/p>\n<\/td>\n<\/tr>\n

\n

C396<\/p>\n<\/td>\n

\n

Campo 04 – VL DESC<\/p>\n<\/td>\n

\n

Campo 04 – VL_DESC<\/p>\n<\/td>\n

\n

Campo 04 – VL_DESC<\/p>\n<\/td>\n<\/tr>\n

\n

C5011<\/sub><\/p>\n<\/td>\n

\n

Campo 05 – VL BC PIS<\/p>\n<\/td>\n

\n

Campo 05 – VL BC PIS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_PIS<\/p>\n<\/td>\n<\/tr>\n

\n

C5051<\/sub><\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_COFINS<\/p>\n<\/td>\n<\/tr>\n

\n

D1011<\/sub><\/p>\n<\/td>\n

\n

Campo 06 – VL BC PIS<\/p>\n<\/td>\n

\n

Campo 06 – VL BC PIS<\/p>\n<\/td>\n

\n

Campo 06 – VL_BC_PIS<\/p>\n<\/td>\n<\/tr>\n

\n

D1051<\/sub><\/p>\n<\/td>\n

\n

Campo 06 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 06 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 06 – VL_BC_COFINS<\/p>\n<\/td>\n<\/tr>\n

\n

D5011<\/sub><\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_PIS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_PIS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_PIS<\/p>\n<\/td>\n<\/tr>\n

\n

D5051<\/sub><\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 05 – VL_BC_COFINS<\/p>\n<\/td>\n<\/tr>\n

\n

F1002<\/sub><\/p>\n<\/td>\n

\n

Campo 08 – VL BC PIS<\/p>\n

Campo 12 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 08 – VL_BC_PIS<\/p>\n

Campo 12 – VL_BC_COFINS<\/p>\n<\/td>\n

\n

Campo 08 – VL_BC_PIS<\/p>\n

Campo 12 – VL_BC_COFINS<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Observaciones:<\/strong>
\n1<\/strong>. No existe un campo espec\u00edfico para las exclusiones de la base de c\u00e1lculo (descuento incondicional, ICMS en adquisici\u00f3n). El ajuste de la exclusi\u00f3n debe realizarse directamente en el campo de la base de c\u00e1lculo.<\/p>\n

    \n
  1. \n2<\/strong>. Registro empleado de forma subsidiaria, para casos excepcionales de documentaci\u00f3n que no debe ser informada en los dem\u00e1s registros de la contabilidad y donde se desprendi\u00f3 el ICMS.<\/li>\n<\/ol>\n

    En lo que se refiere a los registros F120 – Activos Incorporados al Inmovilizado – Operaciones Generadoras de Cr\u00e9ditos basados en Cargos por Depreciaci\u00f3n y Amortizaci\u00f3n y F130 – Activos Incorporados al Inmovilizado – Operaciones Generadoras de Cr\u00e9ditos basados en Valor de Adquisici\u00f3n\/Contribuci\u00f3n, los importes que deban excluirse de la base de c\u00e1lculo de estos cr\u00e9ditos se informan siempre, respectivamente, en los campos \u00ab07 – PARC_OPER_NAO_BC_CRED – Parcela del Valor de las Cargas de Depreciaci\u00f3n\/Amortizaci\u00f3n a excluir de la base de c\u00e1lculo del Cr\u00e9dito\u00bb o \u00ab08 – PARC_OPER_NAO_BC_CRED – Parcela del Valor de Adquisici\u00f3n a excluir de la base de c\u00e1lculo del Cr\u00e9dito\u00bb.<\/p>\n

    Fuente: SPED – RFB <\/strong>http:\/\/sped.rfb.gov.br\/pagina\/show\/7202<\/strong><\/a><\/p>\n

    \u00a0<\/strong><\/p>\n

    POR LO TANTO, ESTAMOS DISPONIBLES PARA AYUDAR A LA EMPRESA EN CUALQUIER ACLARACI\u00d3N RELACIONADA CON EL TEMA, AS\u00cd COMO TENEMOS SOCIOS CAPACES Y PREPARADOS PARA REALIZAR ESTA RUTINA EN LOS ARCHIVOS DE CONTRIBUCIONES EFD, SI SU EMPRESA A\u00daN NO EST\u00c1 PREPARADA PARA ESTE CAMBIO.<\/strong><\/p>\n

    \u00a0<\/strong>Se pueden obtener m\u00e1s aclaraciones con el abogado Dr. Renato de Andrade Bento, por correo electr\u00f3nico renato.andrade@ronaldomartins.adv.br<\/a> o tel\u00e9fono\u00a0 (11) 99129-2375 y Dr. T\u00e1rcio Queiroz Calixto, por correo electr\u00f3nico tarcio.calixto@ronaldomartins.adv.br<\/a> o tel\u00e9fono (85) 98217-6545.<\/p>\n","protected":false},"excerpt":{"rendered":"

    VALIOSOS CLIENTES, \u00a0En vista de las disposiciones de la Medida Provisoria 1159\/23, la Secretar\u00eda de Ingresos Federales de Brasil emiti\u00f3 una nota el 28\/04\/23 estableciendo los procedimientos operativos para el registro de la exclusi\u00f3n del impuesto ICMS en la adquisici\u00f3n de bienes y servicios para el uso de los cr\u00e9ditos PIS y COFINS. \u00a0\u00a0 NOTA […]<\/p>\n","protected":false},"author":3,"featured_media":9578,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-10525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"\nNOTA A LOS CONTRIBUYENTES - CONTRIBUCIONES EFD – Ronaldo Martins & Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ronaldomartins.adv.br\/es\/15\/08\/2023\/nota-a-los-contribuyentes-contribuciones-efd\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NOTA A LOS CONTRIBUYENTES - 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