{"id":18576,"date":"2021-08-24T10:52:39","date_gmt":"2021-08-24T13:52:39","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=18576"},"modified":"2021-08-24T10:52:46","modified_gmt":"2021-08-24T13:52:46","slug":"tributos-e-contribuicoes-federais-receita-federal-revoga-17-instrucoes-normativas","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/08\/24\/tributos-e-contribuicoes-federais-receita-federal-revoga-17-instrucoes-normativas\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS &#8211; RECEITA FEDERAL REVOGA 17 INSTRU\u00c7\u00d5ES NORMATIVAS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.045\/2021 revogou 17 Instru\u00e7\u00f5es Normativas, publicadas no per\u00edodo de 2007 a 2018, as quais j\u00e1 n\u00e3o produziam mais efeitos legais.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foram as seguintes Instru\u00e7\u00f5es Normativas:<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Informa\u00e7\u00f5es sobre recebimentos de exporta\u00e7\u00e3o mantidos no exterior<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa SRF n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Bsrf%2B722%2B2007#fe%2Bin%2Bsrf%2B722%2B2007\">722\/2007<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera a Instru\u00e7\u00e3o Normativa SRF n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Bsrf%2B687%2B2006#fe%2Bin%2Bsrf%2B687%2B2006\">687\/2006<\/a><\/strong>\u00a0, que disp\u00f5e sobre a apresenta\u00e7\u00e3o de informa\u00e7\u00f5es relativas aos recursos em moeda estrangeira, decorrentes de recebimentos de exporta\u00e7\u00f5es de mercadorias e servi\u00e7os, mantidos no exterior.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dimof<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B811%2B2008#fe%2Bin%2Brfb%2B811%2B2008\">811\/2008<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Institui a Declara\u00e7\u00e3o de Informa\u00e7\u00f5es sobre Movimenta\u00e7\u00e3o Financeira (Dimof) e d\u00e1 outras<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">provid\u00eancias.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B878%2B2008#fe%2Bin%2Brfb%2B878%2B2008\">878\/2008<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Aprova o<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">programa e as instru\u00e7\u00f5es de preenchimento da Declara\u00e7\u00e3o de Informa\u00e7\u00f5es sobre<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">Movimenta\u00e7\u00e3o Financeira (Dimof) e d\u00e1 outras provid\u00eancias<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">ECD<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B848%2B2008#fe%2Bin%2Brfb%2B848%2B2008\">848\/2008<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Aprova o Programa Validador e Assinador da Escritura\u00e7\u00e3o Cont\u00e1bil Digital, vers\u00e3o 1.0 (PVA Sped Cont\u00e1bil 1.0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dacon<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B939%2B2009#fe%2Bin%2Brfb%2B939%2B2009\">939\/2009<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Aprova o programa gerador e as instru\u00e7\u00f5es para preenchimento do Demonstrativo de Apura\u00e7\u00e3o de Contribui\u00e7\u00f5es Sociais Mensal-Semestral, vers\u00e3o 2.0 (Dacon Mensal-Semestral 2.0)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">DIPJ<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B946%2B2009#fe%2Bin%2Brfb%2B946%2B2009\">946\/2009<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Disp\u00f5e sobre a apresenta\u00e7\u00e3o de Declara\u00e7\u00e3o de Informa\u00e7\u00f5es Econ\u00f4mico-Fiscais da Pessoa Jur\u00eddica (DIPJ) relativa a evento de extin\u00e7\u00e3o, cis\u00e3o, fus\u00e3o ou incorpora\u00e7\u00e3o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Fcont<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B967%2B2009#fe%2Bin%2Brfb%2B967%2B2009\">967\/2009<\/a><\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Aprova o Programa Validador e Assinador da Entrada de Dados para o Controle Fiscal Cont\u00e1bil de Transi\u00e7\u00e3o (FCont)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Siscoserv<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B1277%2B2012#fe%2Bin%2Brfb%2B1277%2B2012\">1.277\/2012<\/a><\/strong>\u00a0e suas altera\u00e7\u00f5es<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Institui a obriga\u00e7\u00e3o de prestar informa\u00e7\u00f5es relativas \u00e0s transa\u00e7\u00f5es entre residentes ou<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">domiciliados no Brasil e residentes ou domiciliados no exterior que compreendam servi\u00e7os, intang\u00edveis e outras opera\u00e7\u00f5es que produzam varia\u00e7\u00f5es no patrim\u00f4nio das pessoas f\u00edsicas, das pessoas jur\u00eddicas ou dos entes despersonalizados.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">De acordo com a RFB, \u201ca medida faz parte do Projeto Consolida\u00e7\u00e3o, que busca adequar o estoque regulat\u00f3rio do \u00f3rg\u00e3o atrav\u00e9s da redu\u00e7\u00e3o, revis\u00e3o e consolida\u00e7\u00e3o de normas\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Segundo a RFB, \u201co Projeto Consolida\u00e7\u00e3o da Receita Federal inscreve-se em uma iniciativa maior projetada pelo Governo Federal, que determinou que os \u00f3rg\u00e3os do Poder Executivo efetuassem a revis\u00e3o de suas normas atrav\u00e9s do Decreto 10.139\/2019. A meta inicial da Receita Federal era encerrar a consolida\u00e7\u00e3o de suas normas at\u00e9 junho de 2021, simplificando a legisla\u00e7\u00e3o tribut\u00e1ria, trazendo assim mais seguran\u00e7a jur\u00eddica para os cidad\u00e3os, que ter\u00e3o um sistema de regramento mais simples, bem como assegurar a redu\u00e7\u00e3o de lit\u00edgios com o saneamento das normas. A medida tamb\u00e9m ir\u00e1 contribuir para a melhoria do ambiente de neg\u00f3cios e da produtividade no Brasil.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.045\/2021 &#8211; DOU de 24.08.2021).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.045\/2021 revogou 17 Instru\u00e7\u00f5es Normativas, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","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,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-4PC","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18576"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=18576"}],"version-history":[{"count":3,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18576\/revisions"}],"predecessor-version":[{"id":18579,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18576\/revisions\/18579"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=18576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=18576"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=18576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}