{"id":7853,"date":"2015-06-29T14:30:47","date_gmt":"2015-06-29T17:30:47","guid":{"rendered":"\/?p=7177"},"modified":"2022-09-19T13:51:15","modified_gmt":"2022-09-19T16:51:15","slug":"contribuicoes-ao-piscofinscsll","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/en\/contribuicoes-ao-piscofinscsll\/","title":{"rendered":"Contribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL passam a ser mensais"},"content":{"rendered":"

Not\u00edcia importante para as empresas \u00e9 que o Governo Federal realizou relevantes altera\u00e7\u00f5es nas regras de reten\u00e7\u00e3o de 4,65% das contribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL.<\/strong> Na principal delas passou a ser mensal esse recolhimento e n\u00e3o mais mensal. A mudan\u00e7a foi publicada no Di\u00e1rio Oficial de 22 de junho.<\/p>\n

Quer saber mais sobre\u00a0PIS\/COFINS\/CSLL, entre em contato com a Confirp<\/strong><\/a><\/h6>\n

\u201cA primeira vista \u00e9 uma boa not\u00edcia, pois as empresas ter\u00e3o maior tempo para o pagamento desse tributo, mas, \u00e9 sempre importante lembrar que atrasos poder\u00e3o gerar maiores multas. Al\u00e9m disso, ainda faltam posicionamentos da Receita Federal sobre alguns pontos\u201d, explica o diretor tribut\u00e1rio da Confirp Contabilidade, Richard Domingos.<\/p>\n

Veja resumidamente o que mudou desde 22 de junho:<\/p>\n

    \n
  1. a)A reten\u00e7\u00e3o do PIS\/COFINS\/CSLL (4,65%) passou a ser mensal (antes era quinzenal);<\/li>\n
  2. b)O vencimento do DARF passou para at\u00e9 o dia 20 do m\u00eas seguinte (antes era quinzenal); e<\/li>\n
  3. c)Fica dispensada a reten\u00e7\u00e3o de 4,65% de valor\u00a0igual ou inferior a R$ 10,00\u00a0(dez reais), ou seja, a regra ficou igual \u00e0 dispensa da reten\u00e7\u00e3o do IRRF.<\/li>\n<\/ol>\n

    Importante ressaltar que as demais regras referentes ao tema permanecem inalteradas. Para melhor explicar o tema, a Confirp detalhou no quadro abaixo as antigas e as novas regras sobre reten\u00e7\u00e3o de 4,65% das contribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL:<\/p>\n

     <\/p>\n\n\n\n\n\n\n
    Reten\u00e7\u00f5es de 4,65%<\/td>\nRegras v\u00e1lidas at\u00e9 21\/06\/2015<\/td>\nNovas regras a partir de 22\/06\/2015<\/td>\n<\/tr>\n
    Per\u00edodo de apura\u00e7\u00e3o<\/td>\nA apura\u00e7\u00e3o das reten\u00e7\u00f5es de 4,65% era\u00a0quinzenal\u00a0(Lei n\u00ba 10.833\/03, art. 35, na reda\u00e7\u00e3o da Lei 11.196\/05).<\/td>\nA apura\u00e7\u00e3o das reten\u00e7\u00f5es de 4,65% passou a ser\u00a0mensal\u00a0(Lei n\u00ba 10.833\/03, art. 35, na reda\u00e7\u00e3o dada pela Lei n\u00ba 13.137\/2015).<\/td>\n<\/tr>\n
    Prazo para pagamento<\/td>\nOs valores retidos na\u00a0quinzena deveriam ser recolhidos at\u00e9 o\u00a0\u00faltimo dia \u00fatil da quinzena subsequente\u00a0ao pagamento (Lei n\u00ba 10.833\/03, art. 35, na reda\u00e7\u00e3o da Lei 11.196\/05).<\/td>\nOs valores retidos no\u00a0m\u00eas\u00a0dever\u00e3o ser recolhidos at\u00e9 o \u00faltimo dia \u00fatil do segundo dec\u00eandio do m\u00eas subsequente ao pagamento, ou seja,\u00a0at\u00e9 o dia 20 do m\u00eas seguinte\u00a0ao pagamento\u00a0(Lei n\u00ba 10.833\/03, art. 35, na reda\u00e7\u00e3o da Lei n\u00ba 13.137\/2015)<\/td>\n<\/tr>\n
    Dispensa da reten\u00e7\u00e3o<\/td>\nEra dispensada a reten\u00e7\u00e3o de 4,65% nos pagamentos de\u00a0valor igual ou inferior a R$ 5.000,00\u00a0dentro de um mesmo m\u00eas \u00e0 mesma pessoa jur\u00eddica (Lei n\u00ba 10.833\/03, art. 31, \u00a7\u00a7 3\u00ba e 4\u00ba, inclu\u00eddos pela Lei n\u00ba 10.925\/2004)<\/td>\nFica dispensada a reten\u00e7\u00e3o de\u00a0valor igual ou inferior a R$ 10,00\u00a0(dez reais), salvo na hip\u00f3tese de DARF eletr\u00f4nico efetuado por meio do Siafi (Lei n\u00ba 10.833\/03, art. 31, \u00a7\u00a7 3\u00ba e 4\u00ba, na reda\u00e7\u00e3o da Lei n\u00ba 13.137\/2015).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Welinton Mota, por\u00e9m, explica que mesmo j\u00e1 em vigor as mudan\u00e7as no\u00a0PIS\/COFINS\/CSLL, \u00e9 importante aguardar para os pr\u00f3ximos dias manifesta\u00e7\u00e3o da Receita Federal, principalmente sobre as seguintes quest\u00f5es:<\/p>\n

      \n
    1. a)Publica\u00e7\u00e3o de Instru\u00e7\u00e3o Normativa para regulamentar o assunto;<\/li>\n
    2. b)Disponibiliza\u00e7\u00e3o de nova vers\u00e3o do programa SICALC para o m\u00eas de Julho\/2015, j\u00e1 com os ajustes; e<\/li>\n
    3. c)Poss\u00edvel disponibiliza\u00e7\u00e3o de nova vers\u00e3o do programa da DCTF j\u00e1 com os ajustes.<\/li>\n<\/ol>\n

      \u201cEnquanto a Receita Federal n\u00e3o se manifestar sobre o recolhimento do PIS\/COFINS\/CSLL, entendemos que os valores retidos (4,65%) na\u00a0primeira quinzena de Junho deste ano\u00a0devem ser recolhidos at\u00e9 o dia 30\/06\/2015, j\u00e1 os retidos na segunda quinzena de 2015 devem ser recolhidos at\u00e9 o dia 20\/07\/2015\u201d, finaliza Mota.<\/p>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      Not\u00edcia importante para as empresas \u00e9 que o Governo Federal realizou relevantes altera\u00e7\u00f5es nas regras de reten\u00e7\u00e3o de 4,65% das contribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL. Na principal delas passou a ser mensal esse recolhimento e n\u00e3o mais mensal. A mudan\u00e7a foi publicada no Di\u00e1rio Oficial de 22 de junho.<\/p>\n","protected":false},"author":20,"featured_media":4361,"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":[28,33],"tags":[],"class_list":["post-7853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-confirp-2","category-fiscal-tributario"],"yoast_head":"\nContribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL passam a ser mensais - CONFIRP<\/title>\n<meta name=\"description\" content=\"O Governo Federal alterou as regras de reten\u00e7\u00e3o de 4,65% das contribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL, que passou a ser mensal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/confirp.com.br\/en\/contribuicoes-ao-piscofinscsll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contribui\u00e7\u00f5es ao PIS\/COFINS\/CSLL passam a ser mensais - 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