{"id":3452,"date":"2019-07-16T10:46:00","date_gmt":"2019-07-16T13:46:00","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=3452"},"modified":"2019-07-16T10:46:00","modified_gmt":"2019-07-16T13:46:00","slug":"sped-previdenciaria-nova-estrutura-da-efd-reinf","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/07\/16\/sped-previdenciaria-nova-estrutura-da-efd-reinf\/","title":{"rendered":"SPED\/PREVIDENCI\u00c1RIA &#8211; NOVA ESTRUTURA DA EFD-REINF"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por for\u00e7a de lei, cabe \u00e0 RFB, como institui\u00e7\u00e3o constitucional vocacionada \u00e0 administra\u00e7\u00e3o tribut\u00e1ria federal, gerir, arrecadar, fiscalizar e cobrar todos os tributos da Uni\u00e3o. Sendo assim, imp\u00f5e-se atribuir \u00e0 RFB a governan\u00e7a das obriga\u00e7\u00f5es tribut\u00e1rias acess\u00f3rias necess\u00e1rias para apurar as contribui\u00e7\u00f5es previdenci\u00e1rias, as contribui\u00e7\u00f5es sociais devidas \u00e0s entidades e fundos e as reten\u00e7\u00f5es do imposto de renda na fonte.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As informa\u00e7\u00f5es de interesse da Receita Federal que tratam de mat\u00e9ria tribut\u00e1ria, que hoje est\u00e3o no eSocial, migrar\u00e3o para a EFD-Reinf, notadamente os eventos de elabora\u00e7\u00e3o da folha de pagamento, nos termos do art. 32, I da Lei n\u00ba 8.212, de 1991 c\/c o art. 47, \u00a71\u00ba-A, inciso II da IN RFB n\u00ba 971, de 2009 e art. 2\u00ba, \u00a73\u00ba da Lei n\u00ba 11.457 de 2007.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal especificar\u00e1 e implantar\u00e1 a inclus\u00e3o dessas informa\u00e7\u00f5es na EFD-Reinf, bem como sua integra\u00e7\u00e3o com a DCTFWeb para constitui\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Enquanto as informa\u00e7\u00f5es necess\u00e1rias para administra\u00e7\u00e3o tribut\u00e1ria conferir efetividade ao controle tribut\u00e1rio n\u00e3o migrarem para a EFD-Reinf, a DCTFWeb ser\u00e1 alimentada, de forma transit\u00f3ria, pelas informa\u00e7\u00f5es coletadas pelo eSocial.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Informa\u00e7\u00f5es sobre o novo leiaute ser\u00e3o divulgadas em breve.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: RFB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por for\u00e7a de lei, cabe \u00e0 RFB, como institui\u00e7\u00e3o constitucional [&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-TG","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3452"}],"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=3452"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3452\/revisions"}],"predecessor-version":[{"id":3453,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3452\/revisions\/3453"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=3452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=3452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=3452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}