{"id":6083,"date":"2022-07-21T10:09:36","date_gmt":"2022-07-21T13:09:36","guid":{"rendered":"https:\/\/pactonet.com.br\/?p=6083"},"modified":"2024-06-13T14:15:56","modified_gmt":"2024-06-13T17:15:56","slug":"dctf-e-dctfweb-obrigacao-do-condominio","status":"publish","type":"post","link":"https:\/\/pactonet.com.br\/?p=6083","title":{"rendered":"DCTF e DCTFWeb – Obriga\u00e7\u00e3o do condom\u00ednio? Entenda o que \u00e9 e como funciona."},"content":{"rendered":"\n

Desde o final de 2021, os condom\u00ednios fazem parte do grupo de obrigatoriedade que necessitam entregar o DCTF e o DCTFWeb \u00e0 Receita Federal. Apesar de n\u00e3o ter fins lucrativos, um condom\u00ednio movimenta recursos, envolve o trabalho de pessoas (contratadas diretamente e prestadores de servi\u00e7o) e, por esse motivo, possui obriga\u00e7\u00f5es fiscais.<\/p>\n\n\n\n

Voc\u00ea sabe o que essas siglas significam? A nomenclatura apesar de parecer algo muito complexo, na pr\u00e1tica, \u00e9 bastante simples. A Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF) e a Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais Web (DCTFWeb), tratam de confiss\u00e3o de d\u00edvida, sendo que uma das principais diferen\u00e7as entre \u00e0s duas s\u00e3o os tributos e as contribui\u00e7\u00f5es informadas em cada uma. Na DCTF, o envio de dados \u00e9 feito de forma manual, enquanto a DCTFWeb \u00e9 preenchida pelas informa\u00e7\u00f5es contidas no eSocial e na EFD-Reinf<\/a>.<\/p>\n\n\n\n

\u00c9 a partir dessa declara\u00e7\u00e3o que a Receita Federal recebe os dados e realiza o lan\u00e7amento dos tributos a pagar e dos cr\u00e9ditos tribut\u00e1rios relacionados a cada contribuinte pessoa jur\u00eddica. O objetivo \u00e9 fazer com que os contribuintes informem ao Fisco (autoridade que controla os pagamentos de impostos em todas as esferas tribut\u00e1rias no pa\u00eds) sobre quais tributos e contribui\u00e7\u00f5es foram pagas ou parceladas, e se h\u00e1 cr\u00e9ditos ou compensa\u00e7\u00f5es.<\/p>\n\n\n\n

Neste m\u00eas (julho de 2022), a DCTFWeb passou a emitir, automaticamente,  Multa por Atraso no Envio de Declara\u00e7\u00e3o (MAED), quando a declara\u00e7\u00e3o for enviada ap\u00f3s o prazo, independentemente de quais per\u00edodos de apura\u00e7\u00e3o se refiram. A notifica\u00e7\u00e3o da multa e tamb\u00e9m do DARF para o pagamento, ser\u00e3o gerados diretamente pelo sistema, no momento do envio da declara\u00e7\u00e3o.<\/p>\n\n\n\n

A MAED est\u00e1 prevista em Lei sendo aplicada quando a obriga\u00e7\u00e3o for entregue ap\u00f3s o prazo estipulado. Quando ocorre o atraso, o valor da multa \u00e9 de 2% ao m\u00eas, calculado sobre o total de contribui\u00e7\u00f5es informadas, mesmo que tenham sido pagas, com limite de 20% desse montante.<\/p>\n\n\n\n

Aten\u00e7\u00e3o <\/strong>– Vale destacar que o valor da multa varia de R$200 a R$500. Caso sejam  identificados erros ou a declara\u00e7\u00e3o n\u00e3o for entregue, o contribuinte \u00e9 intimado a corrigi-los ou enviar a DCTFWeb, respectivamente.<\/p>\n\n\n\n

Redu\u00e7\u00f5es <\/strong>– O valor da Multa por Atraso no Envio de Declara\u00e7\u00e3o (MAED) pode ser reduzido em 50% caso a DCTFWeb for enviada antes de qualquer procedimento de of\u00edcio ou em 25%, se a apresenta\u00e7\u00e3o da declara\u00e7\u00e3o for ao prazo estabelecido na intima\u00e7\u00e3o.<\/p>\n\n\n\n

Para transmitir DCTF, \u00e9 necess\u00e1rio que o condom\u00ednio tenha o certificado digital<\/a>, para assinar a declara\u00e7\u00e3o antes de realizar a transmiss\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"

Desde o final de 2021, os condom\u00ednios fazem parte do grupo de obrigatoriedade que necessitam entregar o DCTF e o DCTFWeb \u00e0 Receita Federal. Apesar de n\u00e3o ter fins lucrativos, um condom\u00ednio movimenta recursos, envolve o trabalho de pessoas (contratadas diretamente e prestadores de servi\u00e7o) e, por esse motivo, possui obriga\u00e7\u00f5es fiscais. Voc\u00ea sabe o […]<\/p>\n","protected":false},"author":7,"featured_media":6085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[114,30],"tags":[],"class_list":["post-6083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabil-fiscal","category-legislacao","entry","has-media"],"yoast_head":"\r\nDCTF e DCTFWeb - Obriga\u00e7\u00e3o do condom\u00ednio? Saiba mais!<\/title>\r\n<meta name=\"description\" content=\"Voc\u00ea sabia que os condom\u00ednios fazem parte do grupo de obrigatoriedade que necessitam entregar o DCTF e o DCTFWeb? Confira clicando aqui!\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/pactonet.com.br\/?p=6083\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"DCTF e DCTFWeb - Obriga\u00e7\u00e3o do condom\u00ednio? Saiba mais!\" \/>\r\n<meta property=\"og:description\" content=\"Voc\u00ea sabia que os condom\u00ednios fazem parte do grupo de obrigatoriedade que necessitam entregar o DCTF e o DCTFWeb? 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