{"id":2263,"date":"2022-05-04T08:58:56","date_gmt":"2022-05-04T11:58:56","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2263"},"modified":"2022-05-04T09:02:39","modified_gmt":"2022-05-04T12:02:39","slug":"carf-autoriza-credito-extemporaneo","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/carf-autoriza-credito-extemporaneo\/","title":{"rendered":"CARF AUTORIZA CR\u00c9DITO EXTEMPOR\u00c2NEO SEM NECESSIDADE DE RETIFICA\u00c7\u00c3O DA DACON"},"content":{"rendered":"<p><span data-contrast=\"auto\">A 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (<\/span><a href=\"http:\/\/carf.fazenda.gov.br\/sincon\/public\/pages\/ConsultarJurisprudencia\/consultarJurisprudenciaCarf.jsf\"><span data-contrast=\"auto\">CARF<\/span><\/a><span data-contrast=\"auto\">), no processo 13896.721356\/2015-80, autorizou o aproveitamento extempor\u00e2neo de cr\u00e9ditos de <\/span><a href=\"https:\/\/www.jota.info\/tudo-sobre\/pis-cofins\"><span data-contrast=\"auto\">PIS e COFINS<\/span><\/a><span data-contrast=\"auto\"> na aquisi\u00e7\u00e3o de insumos sem a necessidade de retifica\u00e7\u00e3o do Demonstrativo de Apura\u00e7\u00e3o das Contribui\u00e7\u00f5es Sociais (<a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/declaracoes-e-demonstrativos\/dacon\">DACON<\/a>)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Como contexto, para a recupera\u00e7\u00e3o de cr\u00e9dito relativo a contribui\u00e7\u00f5es, notadamente PIS e COFINS, a Receita Federal entende que o contribuinte tem que retificar a DACON (antiga obriga\u00e7\u00e3o acess\u00f3ria de contribui\u00e7\u00f5es, substitu\u00edda pelo SPED), de modo a fazer com que os pagamentos realizados fiquem superiores ao quanto declarado, nascendo, assim, o direito credit\u00f3rio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Contudo, no julgamento em refer\u00eancia, prevaleceu o entendimento de que \u00e9 desnecess\u00e1ria a retifica\u00e7\u00e3o da DACON para aproveitamento dos cr\u00e9ditos auferidos em per\u00edodos anteriores.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O relator, Jorge Olmiro Lock Freire, defendeu a necessidade de retifica\u00e7\u00e3o do DACON, pois o aproveitamento extempor\u00e2neo sem retifica\u00e7\u00e3o dificultaria o controle das opera\u00e7\u00f5es pela Receita, al\u00e9m de que violaria as leis 10.637\/2002 e 10.833\/2003.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Por\u00e9m, considerando que a Receita Federal tem atos publicados que permitem essa pr\u00e1tica, bem como v\u00e1rias turmas do CARF t\u00eam entendimento favor\u00e1vel, o relator teve seu voto vencido, sendo que a maioria dos julgadores (5 votos a 3) seguiu a diverg\u00eancia aberta pela conselheira Tatiana Midori Migiyama, no sentido de que o cr\u00e9dito sobre PIS\/COFINS pode ser aproveitado nos meses seguintes sem necessidade pr\u00e9via de retifica\u00e7\u00e3o do DACON.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Importante lembrar que, para o aproveitamento do cr\u00e9dito, deve ser respeitado o prazo de cinco anos a contar da aquisi\u00e7\u00e3o do insumo e que exista comprova\u00e7\u00e3o de que os cr\u00e9ditos n\u00e3o foram apropriados anteriormente.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF), no processo 13896.721356\/2015-80, autorizou o aproveitamento extempor\u00e2neo de cr\u00e9ditos de PIS e COFINS na aquisi\u00e7\u00e3o de insumos sem a necessidade de retifica\u00e7\u00e3o do Demonstrativo de Apura\u00e7\u00e3o das Contribui\u00e7\u00f5es Sociais (DACON)\u00a0 Como contexto, para a recupera\u00e7\u00e3o de cr\u00e9dito relativo a contribui\u00e7\u00f5es, notadamente PIS [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2264,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[29,85,86],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>VVF Consultores Tribut\u00e1rios | Blog Not\u00edcias Not\u00edcias<\/title>\r\n<meta name=\"description\" content=\"3\u00aa Turma da C\u00e2mara Superior do CARF autoriza cr\u00e9dito extempor\u00e2neo sem necessidade de retifica\u00e7\u00e3o da DACON. 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