{"id":2771,"date":"2023-08-07T12:00:01","date_gmt":"2023-08-07T15:00:01","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2771"},"modified":"2023-08-07T12:00:01","modified_gmt":"2023-08-07T15:00:01","slug":"ausencia-de-retificacao-de-gfip-nao-impede-compensacao","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/ausencia-de-retificacao-de-gfip-nao-impede-compensacao\/","title":{"rendered":"AUS\u00caNCIA DE RETIFICA\u00c7\u00c3O DE GFIP N\u00c3O IMPEDE COMPENSA\u00c7\u00c3O"},"content":{"rendered":"<p><span data-contrast=\"auto\">A VVF h\u00e1 alguns meses compartilhou posicionamento do CARF sobre a possibilidade de compensa\u00e7\u00e3o de cr\u00e9dito via <a href=\"https:\/\/vvfconsultores.com.br\/blog\/per-dcomp-e-admitido-pelo-carf-para-fins-de-denuncia-espontanea\/\">PER\/DCOMP<\/a> sem a necessidade de retificar as obriga\u00e7\u00f5es acess\u00f3rias originais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">L\u00e1 abordamos a possibilidade da compensa\u00e7\u00e3o de cr\u00e9dito de PIS\/COFINS sem a retifica\u00e7\u00e3o da <a href=\"https:\/\/www.portaltributario.com.br\/guia\/dacon.html\">DACON<\/a> e, agora, tratamos de cen\u00e1rio similar acerca da GFIP para compensa\u00e7\u00e3o de ind\u00e9bito previdenci\u00e1rio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c0 luz do entendimento do CARF, a obriga\u00e7\u00e3o acess\u00f3ria det\u00e9m car\u00e1ter informativo e n\u00e3o afasta ou invalida o efetivo direito do contribuinte, qual seja, a verdade sobre ter pago tributo indevido e ter direito \u00e0 restitui\u00e7\u00e3o, sob pena de enriquecimento il\u00edcito da Uni\u00e3o Federal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Neste cen\u00e1rio, em an\u00e1lise do Processo n\u00ba 19515.720078\/2014-86, a 2\u00aa Turma da C\u00e2mara Superior do CARF decidiu que a falta de retifica\u00e7\u00e3o da Guia de Recolhimento do Fundo de Garantia do Tempo de Servi\u00e7os e Informa\u00e7\u00f5es \u00e0 Previd\u00eancia Social (GFIP) n\u00e3o impede que o contribuinte fa\u00e7a a compensa\u00e7\u00e3o dos valores pagos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para o CARF, eventual diverg\u00eancia de dados na GFIP constitui erro na obriga\u00e7\u00e3o acess\u00f3ria pass\u00edvel de penaliza\u00e7\u00e3o via multa, mas imposs\u00edvel de se afastar o direito real do contribuinte, notadamente \u00e0 restitui\u00e7\u00e3o caso tenha pagado tributo a maior.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para uma melhor an\u00e1lise de eventuais compensa\u00e7\u00f5es da sua empresa e poss\u00edvel exposi\u00e7\u00e3o fiscal ou mesmo para se defender de qualquer questionamento j\u00e1 formalizado, conte com a VVF Consultores.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A VVF h\u00e1 alguns meses compartilhou posicionamento do CARF sobre a possibilidade de compensa\u00e7\u00e3o de cr\u00e9dito via PER\/DCOMP sem a necessidade de retificar as obriga\u00e7\u00f5es acess\u00f3rias originais.\u00a0 L\u00e1 abordamos a possibilidade da compensa\u00e7\u00e3o de cr\u00e9dito de PIS\/COFINS sem a retifica\u00e7\u00e3o da DACON e, agora, tratamos de cen\u00e1rio similar acerca da GFIP para compensa\u00e7\u00e3o de ind\u00e9bito [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[29,318,319,241],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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