Академический Документы
Профессиональный Документы
Культура Документы
2015
Atualizada em maro-2015
PERDCOMP 2
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
c) crdito da COFINS, passvel de ressarcimento, desde que seu crdito tenha sido
reconhecido por deciso judicial transitada em julgado ou tenha sido apurado h
menos de cinco anos.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 3
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
Art. 2 Podero ser restitudas pela RFB as quantias recolhidas a ttulo de tributo
sob sua administrao, bem como outras receitas da Unio arrecadadas mediante
Darf ou GPS, nas seguintes hipteses:
Da Declarao de Compensao
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 4
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
O contribuinte poder solicitar compensao de tributos prprios, vencidos ou
vincendos administrados pela SRF quando o mesmo detenha crdito passvel de
restituio.
Embora a data de criao da DCOMP possa ser anterior data do envio, somente a
data do envio da mesma considerada a data da compensao e a extino do
crdito tributrio e conseguinte quitao do dbito tributrio.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
Habilitao Prvia
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 6
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
O contribuinte que tiver crdito reconhecido por deciso judicial transitada em julgado,
dever obter habilitao prvia do crdito junto a SRF.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 7
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
DA VALORAO DE CRDITOS
Caso o crdito a ser compensado seja superior ao debito com o qual se est
efetuando a compensao, o saldo credor poder ser abatido nos perodos de
apurao seguinte, at que se esgote.
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 8
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
Compensao de Saldo Negativo de IRPJ e CSLL
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 9
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
A pessoa jurdica tributada pelo Lucro Real, Presumido ou Arbitrado que sofrer
reteno indevida ou a maior de Imposto de Renda ou de CSLL sobre rendimentos
que integram a base de calculo do IRPJ ou da CSLL, bem assim a pessoa jurdica
tributada pelo Lucro Real anual que efetuar pagamento indevido ou a maior de IRPJ e
CSLL a titulo de estimativa mensal, somente poder utilizar o valor pago ou retido na
deduo do IRPJ e CSLL devidos no final do perodo de apurao em que houve a
reteno ou pagamentos indevidos ou para compor o saldo negativo de IRPJ ou
CSLL do perodo.
(art.12. da I.N n.1300/2012)
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves
PERDCOMP 10
(Pedido Eletrnico de Ressarcimento ou Restituio e Declarao de Compensao)
Pessoas Fsicas
Pagamento Indevido ou a Maior.
Contribuio Previdenciria Indevida ou a Maior
Outros Crditos (oriundos de ao judicial)
Pessoas Jurdicas
Ressarcimento de IPI
Saldo Negativo de IRPJ
Saldo Negativo de CSLL
Pagamento Indevido ou a Maior
IRRF de Cooperativas
IRRF Juros sobre o Capital Prprio
PIS/Pasep No-Cumulativo Exportao
Cofins No-Cumulativa Exportao
PIS/Pasep No-Cumulativo Mercado Interno
Cofins No-Cumulativa Mercado Interno
PIS/Pasep Embalagens
Cofins Embalagens
Salrio-Famlia/Salrio-Maternidade
Reteno - Lei n 9.711/98
Contribuio Previdenciria Indevida ou a Maior
Outros Crditos (oriundos de ao judicial)
Anotaes
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
____________________________________________________________________________________________
Expositor: Alberto Gonalves