{"id":10303,"date":"2017-05-05T07:51:39","date_gmt":"2017-05-05T07:51:39","guid":{"rendered":"https:\/\/oldconfirp.upsites.com.br\/?p=10303"},"modified":"2022-09-19T13:51:50","modified_gmt":"2022-09-19T16:51:50","slug":"importancia-de-declarar-itcmd","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/en\/importancia-de-declarar-itcmd\/","title":{"rendered":"A import\u00e2ncia de declarar ITCMD de doa\u00e7\u00f5es e transmiss\u00f5es no exterior"},"content":{"rendered":"

\u200bA Secretaria da Fazenda ir\u00e1 orientar os contribuintes paulistas sobre como realizar a declara\u00e7\u00e3o de Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) de recursos oriundos de doa\u00e7\u00f5es e transmiss\u00f5es efetuadas no exterior.<\/h2>\n

\"itcmd\"<\/a><\/p>\n

Sendo cliente Confirp sua empresa ter\u00e1 sempre a melhor informa\u00e7\u00e3o<\/a><\/span><\/h1>\n

As instru\u00e7\u00f5es fazem parte do Comunicado CAT n\u00ba 9\/2017, publicado no Di\u00e1rio Oficial do Estado desta quinta-feira, 20\/4. A medida \u00e9 uma a\u00e7\u00e3o complementar do Estado de S\u00e3o Paulo ao Regime Especial de Regulariza\u00e7\u00e3o Cambial e Tribut\u00e1ria (RERCT), institu\u00eddo pela Lei Federal n\u00ba 13.254\/201 (Lei da Repatria\u00e7\u00e3o).<\/p>\n

\u201cSe algu\u00e9m levou recursos para o exterior e em algum momento trouxe de volta ao Brasil ainda em seu nome, n\u00e3o h\u00e1 o fato gerador para incid\u00eancia de ITCMD. Mas se esses recursos, ao voltarem ao pa\u00eds, j\u00e1 s\u00e3o de outra pessoa, houve um processo de doa\u00e7\u00e3o e nesse caso h\u00e1 incid\u00eancia do imposto\u201d, lembra \u00c1lvaro Junqueira, coordenador adjunto da Administra\u00e7\u00e3o Tribut\u00e1ria da Secretaria da Fazenda.<\/p>\n

Atualmente o sistema de declara\u00e7\u00e3o e emiss\u00e3o de guias do ITCMD exige, no caso de sucess\u00e3o \u201ccausa mortis\u201d, o preenchimento dos dados relativos ao processo do Arrolamento ou Invent\u00e1rio – como n\u00famero, Vara e Comarca. Por\u00e9m, no caso de sucess\u00f5es no exterior n\u00e3o h\u00e1 n\u00famero de processo a ser informado.<\/p>\n

Em situa\u00e7\u00f5es deste tipo os contribuintes dever\u00e3o acessar o sistema ITCMD no endere\u00e7o http:\/\/pfe.fazenda.sp.gov.br,clicarem Transmiss\u00e3o Causa Mortis > Arrolamento > Invent\u00e1rio e preencher os dados da seguinte forma na aba Processo:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
N\u00famero<\/strong><\/b><\/td>\nIndicar o n\u00famero que identifique o documento utilizado para o preenchimento da Declara\u00e7\u00e3o do ITCMD e que ser\u00e1 apresentado ao fisco caso solicitado<\/strong><\/b><\/td>\n<\/tr>\n
Vara<\/strong><\/b><\/td>\nIndicar \u201cOutra\u201d<\/em><\/td>\n<\/tr>\n
N\u00b0 da Vara<\/strong><\/b><\/td>\nIndicar \u201c99\u201d<\/em><\/td>\n<\/tr>\n
Estado<\/strong><\/b><\/td>\nIndicar \u201cS\u00e3o Paulo\u201d<\/em><\/td>\n<\/tr>\n
Comarca<\/strong><\/b><\/td>\nIndicar \u201cS\u00e3o Paulo\u201d<\/em><\/td>\n<\/tr>\n
Foro<\/strong><\/b><\/td>\nIndicar \u201cRepatria\u00e7\u00e3o\u201d<\/em><\/td>\n<\/tr>\n
E-mail do declarante<\/strong><\/b><\/td>\nIndicar o mesmo e-mail informado no in\u00edcio da declara\u00e7\u00e3o<\/td>\n<\/tr>\n
Data de \u00d3bito<\/strong><\/b><\/td>\nIndicar a mesma data informada no in\u00edcio da declara\u00e7\u00e3o<\/td>\n<\/tr>\n
Data de Protocoliza\u00e7\u00e3o da Peti\u00e7\u00e3o Inicial<\/strong><\/b><\/td>\nIndicar a data do preenchimento da declara\u00e7\u00e3o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A Fazenda j\u00e1 est\u00e1 desenvolvendo uma nova funcionalidade no sistema de declara\u00e7\u00e3o e emiss\u00e3o de guias do ITCMD que ir\u00e1 facilitar o preenchimento pelo contribuinte. Quando estiver em funcionamento, bastar\u00e1 clicar na aba Exterior, liberando os campos relativos aos dados do processo judicial. \u201cO objetivo \u00e9 ajudar o contribuinte a regularizar as informa\u00e7\u00f5es junto ao fisco paulista\u201d, conclui \u00c1lvaro.\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"

\u200bA Secretaria da Fazenda ir\u00e1 orientar os contribuintes paulistas sobre como realizar a declara\u00e7\u00e3o de Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) de recursos oriundos de doa\u00e7\u00f5es e transmiss\u00f5es efetuadas no exterior. Sendo cliente Confirp sua empresa ter\u00e1 sempre a melhor informa\u00e7\u00e3o As instru\u00e7\u00f5es fazem parte do Comunicado CAT n\u00ba 9\/2017, publicado no Di\u00e1rio Oficial do Estado desta quinta-feira, 20\/4. A medida \u00e9 uma a\u00e7\u00e3o complementar do Estado de S\u00e3o Paulo ao Regime Especial de Regulariza\u00e7\u00e3o Cambial e Tribut\u00e1ria (RERCT), institu\u00eddo pela Lei Federal n\u00ba 13.254\/201 (Lei da Repatria\u00e7\u00e3o). \u201cSe algu\u00e9m levou recursos para o exterior e em algum momento trouxe de volta ao Brasil ainda em seu nome, n\u00e3o h\u00e1 o fato gerador para incid\u00eancia de ITCMD. Mas se esses recursos, ao voltarem ao pa\u00eds, j\u00e1 s\u00e3o de outra pessoa, houve um processo de doa\u00e7\u00e3o e nesse caso h\u00e1 incid\u00eancia do imposto\u201d, lembra \u00c1lvaro Junqueira, coordenador adjunto da Administra\u00e7\u00e3o Tribut\u00e1ria da Secretaria da Fazenda. Atualmente o sistema de declara\u00e7\u00e3o e emiss\u00e3o de guias do ITCMD exige, no caso de sucess\u00e3o \u201ccausa mortis\u201d, o preenchimento dos dados relativos ao processo do Arrolamento ou Invent\u00e1rio – como n\u00famero, Vara e Comarca. Por\u00e9m, no caso de sucess\u00f5es no exterior n\u00e3o h\u00e1 n\u00famero de processo a ser informado. Em situa\u00e7\u00f5es deste tipo os contribuintes dever\u00e3o acessar o sistema ITCMD no endere\u00e7o http:\/\/pfe.fazenda.sp.gov.br,clicarem Transmiss\u00e3o Causa Mortis > Arrolamento > Invent\u00e1rio e preencher os dados da seguinte forma na aba Processo:   N\u00famero Indicar o n\u00famero que identifique o documento utilizado para o preenchimento da Declara\u00e7\u00e3o do ITCMD e que ser\u00e1 apresentado ao fisco caso solicitado Vara Indicar \u201cOutra\u201d N\u00b0 da Vara Indicar \u201c99\u201d Estado Indicar \u201cS\u00e3o Paulo\u201d Comarca Indicar \u201cS\u00e3o Paulo\u201d Foro Indicar \u201cRepatria\u00e7\u00e3o\u201d E-mail do declarante Indicar o mesmo e-mail informado no in\u00edcio da declara\u00e7\u00e3o Data de \u00d3bito Indicar a mesma data informada no in\u00edcio da declara\u00e7\u00e3o Data de Protocoliza\u00e7\u00e3o da Peti\u00e7\u00e3o Inicial Indicar a data do preenchimento da declara\u00e7\u00e3o A Fazenda j\u00e1 est\u00e1 desenvolvendo uma nova funcionalidade no sistema de declara\u00e7\u00e3o e emiss\u00e3o de guias do ITCMD que ir\u00e1 facilitar o preenchimento pelo contribuinte. Quando estiver em funcionamento, bastar\u00e1 clicar na aba Exterior, liberando os campos relativos aos dados do processo judicial. \u201cO objetivo \u00e9 ajudar o contribuinte a regularizar as informa\u00e7\u00f5es junto ao fisco paulista\u201d, conclui \u00c1lvaro.\u200b<\/p>\n","protected":false},"author":21,"featured_media":10304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[33],"tags":[],"class_list":["post-10303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-tributario"],"yoast_head":"\nVeja a import\u00e2ncia de declarar ITCMD | Confirp<\/title>\n<meta name=\"description\" content=\"Fazenda orienta contribuintes como declarar ITCMD de doa\u00e7\u00f5es e transmiss\u00f5es efetuadas no exterior. 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