{"id":64213,"date":"2026-06-17T11:31:36","date_gmt":"2026-06-17T14:31:36","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=64213"},"modified":"2026-06-17T11:31:36","modified_gmt":"2026-06-17T14:31:36","slug":"administracao-tributaria-receita-federal-estabelece-competencia-a-eqaud-pis-cofins-auditar-os-per-dcomp-dos-creditos-das-contribuicoes","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/06\/17\/administracao-tributaria-receita-federal-estabelece-competencia-a-eqaud-pis-cofins-auditar-os-per-dcomp-dos-creditos-das-contribuicoes\/","title":{"rendered":"ADMINISTRA\u00c7\u00c3O TRIBUT\u00c1RIA &#8211; RECEITA FEDERAL ESTABELECE COMPET\u00caNCIA \u00c0 EQAUD PIS\/COFINS AUDITAR OS PER\/DCOMP DOS CR\u00c9DITOS DAS CONTRIBUI\u00c7\u00d5ES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria CODAR n\u00ba\u00a0<strong>316\/2026<\/strong>\u00a0&#8211; DOU 1 de 16.06.2026, Retificada no DOU 1 de 17.06.2026<\/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 Portaria CODAR n\u00ba\u00a0<strong>316\/2026<\/strong>\u00a0disp\u00f5e que as atividades de auditoria dos Pedidos de Restitui\u00e7\u00e3o, Ressarcimento ou Reembolso e Declara\u00e7\u00f5es de Compensa\u00e7\u00e3o &#8211; PER\/DCOMP relativos a cr\u00e9ditos do PIS\/Pasep e da Cofins ser\u00e3o realizadas pela Equipe de Gest\u00e3o do Cr\u00e9dito Tribut\u00e1rio e do Direito Credit\u00f3rio. A supervis\u00e3o dos trabalhos de auditoria de que trata esta Portaria caber\u00e1 ao Chefe da Eqaud PIS\/Cofins, vinculada \u00e0 Delegacia da Receita Federal do Brasil em Juiz de Fora &#8211; MG &#8211; DRF\/JFA, na 6\u00aa Regi\u00e3o Fiscal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Compete \u00e0 Eqaud PIS\/Cofins auditar os PER\/DCOMP de PIS\/Pasep e Cofins constantes em planilha espec\u00edfica, emitir decis\u00f5es, expedir intima\u00e7\u00f5es, constituir cr\u00e9ditos tribut\u00e1rios, realizar representa\u00e7\u00f5es fiscais penais quando cab\u00edvel, revisar decis\u00f5es e assinar comunica\u00e7\u00f5es oficiais.<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">As demais atividades e a execu\u00e7\u00e3o operacional das decis\u00f5es cabem \u00e0s unidades da Receita Federal com jurisdi\u00e7\u00e3o sobre o domic\u00edlio do contribuinte.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As atividades de auditoria ser\u00e3o realizadas de forma concorrente com as delegacias da Receita Federal competentes, respeitada a jurisdi\u00e7\u00e3o do domic\u00edlio tribut\u00e1rio do contribuinte, aplicando-se tamb\u00e9m aos trabalhos ainda n\u00e3o iniciados ou n\u00e3o conclu\u00eddos na data de publica\u00e7\u00e3o da Portaria.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Esta Portaria entra em vigor em 16.06.2026 e ficar\u00e1 tacitamente revogada ap\u00f3s a conclus\u00e3o dos trabalhos por ela atribu\u00eddos \u00e0 Eqaud PIS\/Cofins.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria CODAR n\u00ba\u00a0<strong>316\/2026<\/strong>\u00a0&#8211; DOU 1 de 16.06.2026, Retificada no DOU 1 de 17.06.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria CODAR n\u00ba\u00a0316\/2026\u00a0&#8211; DOU 1 de 16.06.2026, Retificada no DOU [&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-gHH","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64213"}],"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=64213"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64213\/revisions"}],"predecessor-version":[{"id":64214,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64213\/revisions\/64214"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=64213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=64213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=64213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}