{"id":3126,"date":"2019-06-26T10:49:03","date_gmt":"2019-06-26T13:49:03","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=3126"},"modified":"2019-06-26T10:49:03","modified_gmt":"2019-06-26T13:49:03","slug":"juros-selic-creditos-tributarios-federais","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/06\/26\/juros-selic-creditos-tributarios-federais\/","title":{"rendered":"JUROS SELIC \u2013 CR\u00c9DITOS TRIBUT\u00c1RIOS FEDERAIS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A taxa de juros SELIC \u00e9 aplic\u00e1vel no pagamento, na restitui\u00e7\u00e3o, na compensa\u00e7\u00e3o ou no reembolso de tributos federais.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Seu \u00edndice percentual varia mensalmente, e a tabela contendo sua acumula\u00e7\u00e3o pode ser encontrada no site da Receita Federal do Brasil.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Desta forma, um tributo que teve um recolhimento a maior (por falta de compensa\u00e7\u00e3o de IRF, por exemplo) ser\u00e1 reajustado mensalmente pela SELIC acumulada a partir do m\u00eas subsequente ao do pagamento, e de juros de 1% (um por cento) no m\u00eas da disponibiliza\u00e7\u00e3o ou compensa\u00e7\u00e3o do cr\u00e9dito.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A contabiliza\u00e7\u00e3o dos juros sobre as recupera\u00e7\u00f5es de tributos deve ser a d\u00e9bito da conta de tributos a recuperar e a cr\u00e9dito da conta de receita financeira.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c9 importante, aos analistas tribut\u00e1rios, que fa\u00e7am tais recupera\u00e7\u00f5es de forma a compreender referidos juros, visando compensar os montantes dos cr\u00e9ditos de acordo com a lei e nos montantes exatos calculados.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Bases: art. 74 da Lei 9.430\/1996 e Instru\u00e7\u00e3o Normativa RFB 1.717\/2017, art. 142.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Blog Guia Tribut\u00e1rio<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A taxa de juros SELIC \u00e9 aplic\u00e1vel no pagamento, na [&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-Oq","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3126"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=3126"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3126\/revisions"}],"predecessor-version":[{"id":3127,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3126\/revisions\/3127"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=3126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=3126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=3126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}