{"id":54859,"date":"2025-09-02T10:49:32","date_gmt":"2025-09-02T13:49:32","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=54859"},"modified":"2025-09-02T10:49:32","modified_gmt":"2025-09-02T13:49:32","slug":"receita-federal-inicia-nova-edicao-da-acao-de-conformidade-insuficiencia-de-declaracao-e-recolhimento-de-irpj-csll","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/09\/02\/receita-federal-inicia-nova-edicao-da-acao-de-conformidade-insuficiencia-de-declaracao-e-recolhimento-de-irpj-csll\/","title":{"rendered":"RECEITA FEDERAL INICIA NOVA EDI\u00c7\u00c3O DA A\u00c7\u00c3O DE CONFORMIDADE \u201cINSUFICI\u00caNCIA DE DECLARA\u00c7\u00c3O E RECOLHIMENTO DE IRPJ\/CSLL\u201d"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ser\u00e3o enviados mais de 5 mil avisos para empresas, cujas diverg\u00eancias passam de R$ 3 bilh\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal iniciou nova edi\u00e7\u00e3o da a\u00e7\u00e3o de conformidade do Imposto Sobre a Renda das Pessoas Jur\u00eddicas (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL). Os avisos para autorregulariza\u00e7\u00e3o est\u00e3o sendo enviados para 5.536 contribuintes PJ, cujas diverg\u00eancias somam mais de R$ 3,55 bilh\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A opera\u00e7\u00e3o faz parte do trabalho de Malha Fiscal Digital (MFD), que realiza an\u00e1lise de dados e cruzamento de informa\u00e7\u00f5es prestadas pela pr\u00f3pria pessoa jur\u00eddica ou por terceiros, visando orientar a autorregulariza\u00e7\u00e3o das diverg\u00eancias identificadas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Esta a\u00e7\u00e3o de conformidade identifica contribuintes que apuraram IRPJ e CSLL a pagar na Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF) e n\u00e3o declararam em DCTF\/DCOMP ou n\u00e3o recolheram os respectivos valores (total ou parcialmente).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Na primeira etapa s\u00e3o enviados avisos por via postal e por meio de mensagem na caixa postal do contribuinte no e-CAC, com informa\u00e7\u00f5es dos d\u00e9bitos e orienta\u00e7\u00f5es de como se regularizar. No caso de contribuintes sujeitos ao monitoramento de maiores contribuintes, os avisos s\u00e3o enviados por meio de mensagens e-MAC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O prazo para autorregulariza\u00e7\u00e3o \u00e9 31\/10\/2025. Ap\u00f3s esta data ser\u00e1 realizada nova verifica\u00e7\u00e3o nas declara\u00e7\u00f5es e os contribuintes que n\u00e3o se regularizarem estar\u00e3o sujeitos \u00e0 lavratura de autos de infra\u00e7\u00e3o para constitui\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, com os devidos acr\u00e9scimos legais (juros de mora e multa de of\u00edcio).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Informa\u00e7\u00f5es sobre a opera\u00e7\u00e3o, orienta\u00e7\u00f5es sobre como se regularizar e modelos dos documentos enviados est\u00e3o dispon\u00edveis nos endere\u00e7os eletr\u00f4nicos:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">para o Lucro Presumido;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">para o Lucro Real (Trimestral ou Anual).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A edi\u00e7\u00e3o realizada em 2024 resultou no envio de 23.620 avisos de autorregulariza\u00e7\u00e3o com valor de diverg\u00eancia no valor de R$ 4,9 bilh\u00f5es. Ap\u00f3s o prazo de autorregulariza\u00e7\u00e3o foram autuados 10.302 contribuintes que n\u00e3o se regularizaram, no valor de cr\u00e9dito tribut\u00e1rio total de cerca de R$ 2,86 bilh\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A tabela a seguir discrimina os quantitativos de contribuintes incidentes nesta edi\u00e7\u00e3o, totalizados por Unidade da Federa\u00e7\u00e3o:<\/span><\/p>\n<table style=\"width: 646px;\" width=\"397\">\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>UF<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Total<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>AC<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>10<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>AL<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>57<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>AM<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>82<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>AP<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>10<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>BA<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>159<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>CE<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>114<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>DF<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>80<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>ES<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>100<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>GO<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>178<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>MA<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>67<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>MG<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>387<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>MS<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>43<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>MT<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>91<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PA<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>75<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PB<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>18<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PE<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>143<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PI<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>36<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PR<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>328<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>RJ<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>405<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>RN<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>21<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>RO<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>24<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>RR<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>3<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>RS<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1.414<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>SC<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>254<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>SE<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>22<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>SP<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1.378<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>TO<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>37<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000; width: 314.355px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Total<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000; width: 316.406px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>5.536<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com informa\u00e7\u00f5es da Receita Federal<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: FENACON &#8211; POR FERNANDO OLIVAN <\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ser\u00e3o enviados mais de 5 mil avisos para empresas, cujas [&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-egP","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54859"}],"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=54859"}],"version-history":[{"count":4,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54859\/revisions"}],"predecessor-version":[{"id":54863,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54859\/revisions\/54863"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=54859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=54859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=54859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}