{"id":1209,"date":"2017-01-17T06:15:20","date_gmt":"2017-01-17T08:15:20","guid":{"rendered":"http:\/\/cfcontabil.com\/cf\/?p=809"},"modified":"2017-01-17T06:15:20","modified_gmt":"2017-01-17T08:15:20","slug":"dctf-dspj-inativa-alteracoes-de-regras-de-entrega-2017","status":"publish","type":"post","link":"https:\/\/cfcontabil.com\/cf\/dctf-dspj-inativa-alteracoes-de-regras-de-entrega-2017\/","title":{"rendered":"DCTF &#8211; DSPJ-INATIVA: Altera\u00e7\u00f5es de Regras de Entrega 2017"},"content":{"rendered":"<p style=\"text-align: justify;\" align=\"justify\"><strong>A partir do ano-calend\u00e1rio de 2017<\/strong>, compet\u00eancia de janeiro de 2017 entregue em mar\u00e7o de 2017, todas as informa\u00e7\u00f5es relativas \u00e0 <strong>inatividade<\/strong> dever\u00e3o ser informadas <strong>apenas na DCTF<\/strong>.<\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: small;\">A Instru\u00e7\u00e3o Normativa RFB n\u00b0 1.646\/2016, publicada no DOU de 31.05.2016 altera a IN RFB n\u00b0 1.599\/2015, que disp\u00f5e sobre a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF) e a IN RFB n\u00b0 1.605\/2015, que disp\u00f5e sobre a Declara\u00e7\u00e3o Simplificada da Pessoa Jur\u00eddica (DSPJ) &#8211; Inativa 2016.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><!--more--><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: small;\">As ME e as EPP enquadradas no Simples Nacional que estejam sujeitas ao pagamento da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB) devem apresentar a DCTF somente para os meses que tiverem valores de CPRB, devendo acrescentar os impostos e contribui\u00e7\u00f5es devidos na qualidade de contribuinte ou respons\u00e1vel.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: small;\">As empresas que estiverem em situa\u00e7\u00e3o especial de extin\u00e7\u00e3o, incorpora\u00e7\u00e3o, fus\u00e3o e cis\u00e3o parcial ou total devem apresentar<strong> DCTF do referido m\u00eas<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: small;\">As pessoas jur\u00eddicas inativas ou que n\u00e3o tenham d\u00e9bitos a declarar devem apresentar a DCTF de janeiro de cada ano-calend\u00e1rio e a do m\u00eas subsequente ao da publica\u00e7\u00e3o da Portaria Ministerial que comunicar a oscila\u00e7\u00e3o da taxa de c\u00e2mbio, na hip\u00f3tese de altera\u00e7\u00e3o da op\u00e7\u00e3o pelo regime de compet\u00eancia para o regime de caixa prevista no artigo 5\u00b0 da IN RFB n\u00b0 1.079\/2010.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: small;\">As pessoas jur\u00eddicas inativas que forem extintas, cindidas parcialmente, cindidas totalmente, fusionadas ou incorporadas durante o ano-calend\u00e1rio de 2016 dever\u00e3o informar a ocorr\u00eancia desses eventos \u00e0 RFB na DCTF. Com isto n\u00e3o precisam apresentar a DSPJ-Inativa 2016 com informa\u00e7\u00e3o destas situa\u00e7\u00f5es especiais ocorridas em 2016.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir do ano-calend\u00e1rio de 2017, compet\u00eancia de janeiro de 2017 entregue em mar\u00e7o de 2017, todas as informa\u00e7\u00f5es relativas \u00e0 inatividade dever\u00e3o ser informadas apenas na DCTF. A Instru\u00e7\u00e3o Normativa RFB n\u00b0 1.646\/2016, publicada no DOU de 31.05.2016 altera a IN RFB n\u00b0 1.599\/2015, que disp\u00f5e sobre a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[46],"tags":[285,106,286,287,288,110],"class_list":["post-1209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-df","tag-dctf","tag-declaracao","tag-dspj","tag-inativa","tag-juridica","tag-pessoa"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/01\/dspj-1.jpg?fit=825%2C367&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p2wklX-jv","jetpack-related-posts":[{"id":917,"url":"https:\/\/cfcontabil.com\/cf\/receita-esclarece-duvidas-sobre-in-1-646-dctf-dspj\/","url_meta":{"origin":1209,"position":0},"title":"Receita esclarece d\u00favidas sobre IN 1.646 &#8211; DCTF \/ DSPJ","author":"Ab\u00edlio Gon\u00e7alves","date":"1 de fevereiro de 2017","format":false,"excerpt":"A Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.646, de 30 de maio de 2016, realizou adequa\u00e7\u00f5es na Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.599, de 11 de dezembro de 2015, que disp\u00f5e sobre a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF), e na Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.605, de 22 de dezembro de\u2026","rel":"","context":"Em &quot;Departamento Fiscal&quot;","block_context":{"text":"Departamento Fiscal","link":"https:\/\/cfcontabil.com\/cf\/category\/df\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":928,"url":"https:\/\/cfcontabil.com\/cf\/dctf-inativas-2017-entrega-na-versao-3-3b-esta-suspensa\/","url_meta":{"origin":1209,"position":1},"title":"DCTF Inativas 2017 &#8211; Entrega na vers\u00e3o 3.3b est\u00e1 suspensa","author":"Ab\u00edlio Gon\u00e7alves","date":"8 de fevereiro de 2017","format":false,"excerpt":"Receita Federal informou (06\/02) que o PGD DCTF est\u00e1 sendo alterado para simplificar o preenchimento da declara\u00e7\u00e3o pelas pessoas jur\u00eddicas inativas, incluindo a dispensa da exig\u00eancia de certificado digital, a transmiss\u00e3o de DCTF sem d\u00e9bitos referente aos per\u00edodos de apura\u00e7\u00e3o a partir de janeiro de 2017, na vers\u00e3o atual do\u2026","rel":"","context":"Em &quot;Departamento Fiscal&quot;","block_context":{"text":"Departamento Fiscal","link":"https:\/\/cfcontabil.com\/cf\/category\/df\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":1185,"url":"https:\/\/cfcontabil.com\/cf\/urgente-dctf-nova-versao-3-4-inativa\/","url_meta":{"origin":1209,"position":2},"title":"URGENTE: DCTF: NOVA VERS\u00c3O 3.4 (INATIVA)","author":"Ab\u00edlio Gon\u00e7alves","date":"16 de junho de 2017","format":false,"excerpt":"Inativas dever\u00e3o apresentar a DCTF Com as altera\u00e7\u00f5es trazidas pela IN RFB 1.646, publicada hoje no Di\u00e1rio Oficial da Uni\u00e3o, as pessoas jur\u00eddicas inativas dever\u00e3o apresentar Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais - DCTF relativa a janeiro de cada ano-calend\u00e1rio, obriga\u00e7\u00e3o que j\u00e1 era exigida para as pessoas jur\u00eddicas\u2026","rel":"","context":"Em &quot;Departamento Fiscal&quot;","block_context":{"text":"Departamento Fiscal","link":"https:\/\/cfcontabil.com\/cf\/category\/df\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":1247,"url":"https:\/\/cfcontabil.com\/cf\/duvidas-sobre-dctf-inativa-2017\/","url_meta":{"origin":1209,"position":3},"title":"D\u00favidas sobre DCTF Inativa 2017","author":"Ab\u00edlio Gon\u00e7alves","date":"30 de junho de 2017","format":false,"excerpt":"Com a extin\u00e7\u00e3o da Declara\u00e7\u00e3o Simplificada da Pessoa Jur\u00eddica (DSPJ-Inativa), as pessoas jur\u00eddicas inativas passaram a ser obrigadas apenas \u00e0 apresentar a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF), conforme disposto no art. 3\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.599\/2015. A partir da\u00ed surgiram muitas d\u00favidas entre os profissionais\u2026","rel":"","context":"Em &quot;Departamento Fiscal&quot;","block_context":{"text":"Departamento Fiscal","link":"https:\/\/cfcontabil.com\/cf\/category\/df\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/02\/dctf-1.png?fit=800%2C500&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":1055,"url":"https:\/\/cfcontabil.com\/cf\/dctf-de-janeiro-e-de-fevereiro-de-2017-inativas\/","url_meta":{"origin":1209,"position":4},"title":"DCTF DE JANEIRO E DE FEVEREIRO DE 2017 (Inativas)","author":"Ab\u00edlio Gon\u00e7alves","date":"10 de mar\u00e7o de 2017","format":false,"excerpt":"Muitas d\u00favidas surgiram ap\u00f3s a publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o (dia 06.03.2017), da\u00a0Instru\u00e7\u00e3o Normativa RFB n\u00b0 1.697\/2017, que disp\u00f5e de altera\u00e7\u00f5es na Instru\u00e7\u00e3o Normativa RFB n\u00b0 1.599\/2015, referente a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF). Para auxiliar, destacamos resumidamente as altera\u00e7\u00f5es que ocorreram a seguir: a) fica\u2026","rel":"","context":"Em &quot;Departamento Fiscal&quot;","block_context":{"text":"Departamento Fiscal","link":"https:\/\/cfcontabil.com\/cf\/category\/df\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/03\/dctf-inativa-1.png?fit=1024%2C768&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/03\/dctf-inativa-1.png?fit=1024%2C768&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/03\/dctf-inativa-1.png?fit=1024%2C768&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/03\/dctf-inativa-1.png?fit=1024%2C768&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":1245,"url":"https:\/\/cfcontabil.com\/cf\/receita-federal-libera-envio-da-dctf-para-pessoas-juridicas-inativas\/","url_meta":{"origin":1209,"position":5},"title":"Receita Federal libera envio da DCTF para Pessoas Jur\u00eddicas INATIVAS","author":"Ab\u00edlio Gon\u00e7alves","date":"29 de junho de 2017","format":false,"excerpt":"Envio de declara\u00e7\u00e3o de inativas, referentes ao per\u00edodo de janeiro a abril, tem que ser realizado at\u00e9 o dia 21 de julho de 2017. A Receita Federal do Brasil \u2013 RFB liberou a vers\u00e3o 3.4 do Programa Gerador da Declara\u00e7\u00e3o \u2013 PGD de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais \u2013 DCTF\u2026","rel":"","context":"Em &quot;Departamento Fiscal&quot;","block_context":{"text":"Departamento Fiscal","link":"https:\/\/cfcontabil.com\/cf\/category\/df\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/06\/INATIVA_DCTF34-1.png?fit=1200%2C530&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/06\/INATIVA_DCTF34-1.png?fit=1200%2C530&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/06\/INATIVA_DCTF34-1.png?fit=1200%2C530&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/06\/INATIVA_DCTF34-1.png?fit=1200%2C530&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cfcontabil.com\/cf\/wp-content\/uploads\/2017\/06\/INATIVA_DCTF34-1.png?fit=1200%2C530&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/posts\/1209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/comments?post=1209"}],"version-history":[{"count":0,"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/posts\/1209\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/media\/825"}],"wp:attachment":[{"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/media?parent=1209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/categories?post=1209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfcontabil.com\/cf\/wp-json\/wp\/v2\/tags?post=1209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}