{"id":260,"date":"2019-07-03T10:18:23","date_gmt":"2019-07-03T13:18:23","guid":{"rendered":"https:\/\/assecont.com.br\/?p=260"},"modified":"2019-07-03T11:20:57","modified_gmt":"2019-07-03T14:20:57","slug":"sped-ecf-2019-irpj-apresentacao-da-escrituracao-contabil-fiscal","status":"publish","type":"post","link":"https:\/\/assecont.com.br\/landing\/sped-ecf-2019-irpj-apresentacao-da-escrituracao-contabil-fiscal\/","title":{"rendered":"SPED ECF 2019 | IRPJ"},"content":{"rendered":"<h1>Apresenta\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal<\/h1>\n<p><img loading=\"lazy\" class=\"wp-image-266 alignleft\" src=\"https:\/\/assecont.com.br\/wp-content\/uploads\/2019\/07\/mailmkt300dpi-12-250x56.png\" alt=\"Imagem le\u00e3o simbolizando imposto de renda\" width=\"625\" height=\"140\" srcset=\"https:\/\/assecont.com.br\/landing\/wp-content\/uploads\/2019\/07\/mailmkt300dpi-12-250x56.png 250w, https:\/\/assecont.com.br\/landing\/wp-content\/uploads\/2019\/07\/mailmkt300dpi-12-768x171.png 768w, https:\/\/assecont.com.br\/landing\/wp-content\/uploads\/2019\/07\/mailmkt300dpi-12-700x156.png 700w, https:\/\/assecont.com.br\/landing\/wp-content\/uploads\/2019\/07\/mailmkt300dpi-12-120x27.png 120w\" sizes=\"(max-width: 625px) 100vw, 625px\" \/><\/p>\n<p>A Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF) \u00e9 uma\u00a0obriga\u00e7\u00e3o acess\u00f3ria institu\u00edda pela\u00a0<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=48711\">Instru\u00e7\u00e3o\u00a0Normativa RFB 1422, de 2013<\/a>, e tem por\u00a0finalidade, informar todas as opera\u00e7\u00f5es\u00a0que influenciem na composi\u00e7\u00e3o da base de\u00a0c\u00e1lculo e o valor devido do Imposto sobre a\u00a0Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o\u00a0Social sobre o Lucro (CSL).<\/p>\n<h3><strong>Obrigatoriedade<\/strong><\/h3>\n<p>Est\u00e3o obrigadas ao preenchimento da\u00a0ECF todas as pessoas jur\u00eddicas e equiparadas,\u00a0inclusive imunes e isentas, sejam\u00a0elas tributadas pelo lucro real, arbitrado\u00a0ou presumido, de forma centralizada pela\u00a0matriz.<\/p>\n<p>Est\u00e3o dispensadas da apresenta\u00e7\u00e3o da\u00a0ECF: (a) as pessoas jur\u00eddicas optantes pelo\u00a0Simples Nacional; (b) os \u00f3rg\u00e3os p\u00fablicos,\u00a0\u00e0s autarquias e \u00e0s funda\u00e7\u00f5es p\u00fablicas; e, (c)\u00a0\u00e0s pessoas jur\u00eddicas inativas, assim consideradas\u00a0aquelas que n\u00e3o tenham qualquer\u00a0atividade operacional, n\u00e3o operacional, patrimonial\u00a0ou financeira, inclusive aplica\u00e7\u00e3o no\u00a0mercado financeiro ou de capitais, durante\u00a0todo o ano-calend\u00e1rio, as quais dever\u00e3o\u00a0cumprir as obriga\u00e7\u00f5es acess\u00f3rias prevista na\u00a0legisla\u00e7\u00e3o espec\u00edfica.<\/p>\n<p>No caso de pessoas jur\u00eddicas que foram\u00a0s\u00f3cias ostensivas de Sociedade por Conta\u00a0de Participa\u00e7\u00e3o (SCP), a ECF deve ser transmitida\u00a0separadamente, para cada SCP.<\/p>\n<p>Al\u00e9m\u00a0da transmiss\u00e3o da ECF pela s\u00f3cia ostensiva,\u00a0cada SCP ter\u00e1 de preencher e transmitir a\u00a0sua pr\u00f3pria ECF, utilizando o CNPJ da s\u00f3cia\u00a0ostensiva e o CNPJ\/C\u00f3digo de cada SCP.<\/p>\n<h3><strong>Prazo para apresenta\u00e7\u00e3o<\/strong><\/h3>\n<p>A ECF do ano-calend\u00e1rio de 2018 deve\u00a0ser transmitida ao Sistema P\u00fablico de Escritura\u00e7\u00e3o\u00a0Digital (Sped), at\u00e9 \u00e0s 23h59min59s\u00a0(hor\u00e1rio de Bras\u00edlia), do dia 31\/07\/2019.<\/p>\n<p>Nos casos de extin\u00e7\u00e3o, cis\u00e3o parcial,\u00a0cis\u00e3o total, fus\u00e3o ou incorpora\u00e7\u00e3o, a ECF\u00a0dever\u00e1 ser entregue pelas pessoas jur\u00eddicas\u00a0extintas, cindidas, fusionadas, incorporadas\u00a0e incorporadoras, at\u00e9 o \u00faltimo dia\u00a0\u00fatil do 3\u00ba m\u00eas subsequente ao do evento.<\/p>\n<p>A obrigatoriedade de entrega da ECF n\u00e3o\u00a0se aplica \u00e0 incorporadora, nos casos em\u00a0que as pessoas jur\u00eddicas, incorporadora\u00a0e incorporada, estejam sob o mesmo\u00a0controle societ\u00e1rio desde o ano-calend\u00e1rio\u00a0anterior ao do evento.<\/p>\n<p>J\u00e1, nos casos de extin\u00e7\u00e3o, cis\u00e3o parcial,\u00a0cis\u00e3o total, fus\u00e3o ou incorpora\u00e7\u00e3o,\u00a0ocorrido de janeiro a abril do ano-calend\u00e1rio,\u00a0o prazo de entrega da ECF ser\u00e1\u00a0at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas de julho do\u00a0referido ano, mesmo prazo da ECF para\u00a0situa\u00e7\u00f5es normais relativas ao ano-calend\u00e1rio\u00a0anterior.<\/p>\n<h3><strong>Assinatura digital<\/strong><\/h3>\n<p>As empresas dever\u00e3o gerar o arquivo\u00a0da ECF o qual ser\u00e1 obrigatoriamente\u00a0submetido ao programa gerador para\u00a0valida\u00e7\u00e3o do conte\u00fado, assinatura digital,\u00a0transmiss\u00e3o e valida\u00e7\u00e3o.<\/p>\n<p>A assinatura\u00a0digital deve ser feita mediante utiliza\u00e7\u00e3o\u00a0de certificado digital v\u00e1lido do tipo A1 ou\u00a0A3 a fim de garantir a autoria, a autenticidade,\u00a0a integridade e a validade jur\u00eddica\u00a0do documento digital. Para assinar por\u00a0meio de procura\u00e7\u00e3o \u00e9 necess\u00e1rio que a\u00a0procura\u00e7\u00e3o eletr\u00f4nica esteja cadastrada\u00a0no e-CAC.<\/p>\n<h3><strong>Retifica\u00e7\u00e3o da ECF\u00a0<\/strong><\/h3>\n<p>A retifica\u00e7\u00e3o da ECF anteriormente\u00a0entregue ser\u00e1 realizada mediante apresenta\u00e7\u00e3o\u00a0de nova ECF, independentemente\u00a0de autoriza\u00e7\u00e3o da autoridade administrativa.<\/p>\n<p>A ECF retificadora ter\u00e1 a mesma natureza da ECF retificada, substituindo-a\u00a0integralmente para todos os fins e efeitos,\u00a0e passar\u00e1 a ser a ativa na base de dados do\u00a0Sped.<\/p>\n<p>N\u00e3o ser\u00e1 admitida retifica\u00e7\u00e3o da ECF\u00a0que tenha por objeto altera\u00e7\u00e3o do regime\u00a0de tributa\u00e7\u00e3o, salvo para fins de ado\u00e7\u00e3o do\u00a0lucro arbitrado, nos casos determinados\u00a0pela legisla\u00e7\u00e3o.<\/p>\n<p>Caso a ECF retificadora altere os saldos\u00a0das contas da parte do e-Lalur ou do\u00a0e-Lacs, a pessoa jur\u00eddica dever\u00e1 retificar as\u00a0ECF dos anos-anteriores.<\/p>\n<p>A pessoa jur\u00eddica\u00a0dever\u00e1 entregar a ECF retificadora sempre\u00a0que apresentar ECD substituta que altere\u00a0contas ou saldos cont\u00e1beis recuperados na\u00a0ECF ativa na base de dados do Sped.<\/p>\n<p>Fonte: BGC | 1907<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apresenta\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal A Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF) \u00e9 uma\u00a0obriga\u00e7\u00e3o acess\u00f3ria institu\u00edda pela\u00a0Instru\u00e7\u00e3o\u00a0Normativa RFB 1422, de 2013, e tem por\u00a0finalidade, informar todas as opera\u00e7\u00f5es\u00a0que influenciem na composi\u00e7\u00e3o da base de\u00a0c\u00e1lculo e o valor devido do Imposto sobre a\u00a0Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o\u00a0Social sobre o Lucro (CSL). Obrigatoriedade Est\u00e3o obrigadas ao &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/assecont.com.br\/landing\/sped-ecf-2019-irpj-apresentacao-da-escrituracao-contabil-fiscal\/\"> <span class=\"screen-reader-text\">SPED ECF 2019 | IRPJ<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[26,27,28,25],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Informativo Assecont - SPED ECF 2019 | IRPJ (Imposto de Renda Pessoa Jur\u00eddica)<\/title>\n<meta name=\"description\" content=\"SPED ECF 2019 | IRPJ Apresenta\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF) \/ Imposto de renda pessoa jur\u00eddica \/ Obrigatoriedade \/ Prazo \/ Retifica\u00e7\u00e3o\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/assecont.com.br\/landing\/sped-ecf-2019-irpj-apresentacao-da-escrituracao-contabil-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informativo Assecont - 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