INSTRUÇÃO NORMATIVA RFB Nº 1037, DE 04 DE JUNHO DE
Transcrição
INSTRUÇÃO NORMATIVA RFB Nº 1037, DE 04 DE JUNHO DE
6LVWHPD1RUPDV5HFHLWD)HGHUDO BRASIL Acesso à informação - Barra GovBr LPSULPLUGRFXPHQWR 3iJLQD3ULQFLSDO ,16758d21250$7,9$5)%1'('(-81+2'( 0XOWLYLJHQWH 9LJHQWH 2ULJLQDO 3XEOLFDGRDQR'28GHVHomRSiJ 5HODFLRQDSDtVHVRXGHSHQGrQFLDVFRPWULEXWDomRIDYRUHFLGDH UHJLPHVILVFDLVSULYLOHJLDGRV 2 6(&5(7È5,2 '$ 5(&(,7$ )('(5$/ '2 %5$6,/ QR XVR GD DWULEXLomR TXH OKH FRQIHUH R LQFLVR ,,, GR DUW GR 5HJLPHQWR ,QWHUQR GD 6HFUHWDULD GD 5HFHLWD )HGHUDO GR %UDVLO DSURYDGR SHOD 3RUWDULD0)QGHGHPDUoRGHHWHQGRHPYLVWDRGLVSRVWRQRDUWGD/HLQGHGH GH]HPEURGHQRDUWGD/HLQGHGHMDQHLURGHQRDUWGD/HLQGHGH MDQHLURGHQRGRDUWGD0HGLGD3URYLVyULDQGHGHDJRVWRGHQR GRDUWGD0HGLGD3URYLVyULDQGHGHDJRVWRGHQRVDUWVHGD /HLQGHGHPDLRGHHQRVDUWVHGD/HLQGHGHMXQKRGHUHVROYH $UW 3DUD HIHLWRV GR GLVSRVWR QHVWD ,QVWUXomR 1RUPDWLYD FRQVLGHUDPVH SDtVHV RX GHSHQGrQFLDV TXH QmR WULEXWDP D UHQGD RX TXH D WULEXWDP j DOtTXRWD LQIHULRU D YLQWH SRU FHQWR RX DLQGD FXMD OHJLVODomR LQWHUQD QmR SHUPLWD DFHVVR D LQIRUPDo}HV UHODWLYDV j FRPSRVLomR VRFLHWiULD GH SHVVRDVMXUtGLFDVRXjVXDWLWXODULGDGHDVVHJXLQWHVMXULVGLo}HV ,$QGRUUD ,,$QJXLOOD ,,,$QWtJXDH%DUEXGD ,9$QWLOKDV+RODQGHVDV 9$UXED 9,,OKDV$VFHQVmR 9,,&RPXQLGDGHGDV%DKDPDV KWWSQRUPDVUHFHLWDID]HQGDJRYEUVLMXWFRQVXOWDOLQNDFWLRQ"YLVDR DQRWDGRLG$WR 6LVWHPD1RUPDV5HFHLWD)HGHUDO 9,,,%DKUHLQ ,;%DUEDGRV ;%HOL]H ;,,OKDV%HUPXGDV ;,,%UXQHL ;,,,&DPSLRQH' ,WDOLD ;,9,OKDVGR&DQDO$OGHUQH\*XHUQVH\-HUVH\H6DUN ;9,OKDV&D\PDQ ;9,&KLSUH ;9,,&LQJDSXUD ;9,,,,OKDV&RRN ;,;5HS~EOLFDGD&RVWD5LFD ;;'MLERXWL ;;,'RPLQLFD ;;,,(PLUDGRVÈUDEHV8QLGRV ;;,,,*LEUDOWDU ;;,9*UDQDGD ;;9+RQJ.RQJ ;;9,.LULEDWL ;;9,,/HEXDQ ;;9,,,/tEDQR ;;,;/LEpULD ;;;/LHFKWHQVWHLQ ;;;,0DFDX ;;;,,,OKDGD0DGHLUD ;;;,,,0DOGLYDV ;;;,9,OKDGH0DQ ;;;9,OKDV0DUVKDOO ;;;9,,OKDV0DXUtFLR ;;;9,,0{QDFR ;;;9,,,,OKDV0RQWVHUUDW;;;,;1DXUX ;/,OKD1LXH ;/,,OKD1RUIRON ;/,,3DQDPi ;/,,,,OKD3LWFDLUQ KWWSQRUPDVUHFHLWDID]HQGDJRYEUVLMXWFRQVXOWDOLQNDFWLRQ"YLVDR DQRWDGRLG$WR 6LVWHPD1RUPDV5HFHLWD)HGHUDO ;/,93ROLQpVLD)UDQFHVD ;/9,OKD4XHVKP ;/9,6DPRD$PHULFDQD ;/9,,6DPRD2FLGHQWDO ;/9,,,6DQ0DULQR ;/,;,OKDVGH6DQWD+HOHQD /6DQWD/~FLD /,)HGHUDomRGH6mR&ULVWyYmRH1HYLV /,,,OKDGH6mR3HGURH0LJXHOmR /,,,6mR9LFHQWHH*UDQDGLQDV /,96H\FKHOOHV /9,OKDV6RORPRQ /9,6W.LWWVH1HYLV /9,,6XD]LOkQGLD /9,,,6XtoD5HYRJDGRDSHORD,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH 9LGH,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH /,;6XOWDQDWRGH2Pm /;7RQJD /;,7ULVWmRGD&XQKD /;,,,OKDV7XUNVH&DLFRV /;,,,9DQXDWX /;,9,OKDV9LUJHQV$PHULFDQDV /;9,OKDV9LUJHQV%ULWkQLFDV $UW6mRUHJLPHVILVFDLVSULYLOHJLDGRV , FRP UHIHUrQFLD j OHJLVODomR GH /X[HPEXUJR R UHJLPH DSOLFiYHO jV SHVVRDV MXUtGLFDV FRQVWLWXtGDVVREDIRUPDGHKROGLQJFRPSDQ\5HYRJDGRDSHORD$WR'HFODUDWyULR([HFXWLYR5)%Q GHGHPDUoRGH ,,FRPUHIHUrQFLDjOHJLVODomRGR8UXJXDLRUHJLPHDSOLFiYHOjVSHVVRDVMXUtGLFDVFRQVWLWXtGDV VREDIRUPDGH6RFLHGDGHV)LQDQFHLUDVGH,QYHUVmR6DILVDWpGHGH]HPEURGH ,,, FRP UHIHUrQFLD j OHJLVODomR GD 'LQDPDUFD R UHJLPH DSOLFiYHO jV SHVVRDV MXUtGLFDV FRQVWLWXtGDVVREDIRUPDGHKROGLQJFRPSDQ\ ,,, FRP UHIHUrQFLD j OHJLVODomR GD 'LQDPDUFD R UHJLPH DSOLFiYHO jV SHVVRDV MXUtGLFDV FRQVWLWXtGDVVREDIRUPDGHKROGLQJFRPSDQ\TXHQmRH[HUoDPDWLYLGDGHHFRQ{PLFDVXEVWDQWLYD5HGDomR GDGDSHORD,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH ,9 FRP UHIHUrQFLD j OHJLVODomR GR 5HLQR GRV 3DtVHV %DL[RV R UHJLPH DSOLFiYHO jV SHVVRDV MXUtGLFDVFRQVWLWXtGDVVREDIRUPDGHKROGLQJFRPSDQ\ ,9 FRP UHIHUrQFLD j OHJLVODomR GR 5HLQR GRV 3DtVHV %DL[RV R UHJLPH DSOLFiYHO jV SHVVRDV MXUtGLFDVFRQVWLWXtGDVVREDIRUPDGHKROGLQJFRPSDQ\TXHQmRH[HUoDPDWLYLGDGHHFRQ{PLFDVXEVWDQWLYD 5HGDomRGDGDSHORD,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH KWWSQRUPDVUHFHLWDID]HQGDJRYEUVLMXWFRQVXOWDOLQNDFWLRQ"YLVDR DQRWDGRLG$WR 6LVWHPD1RUPDV5HFHLWD)HGHUDO 5HGDomRGDGDSHORD,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH 9FRPUHIHUrQFLDjOHJLVODomRGD,VOkQGLDRUHJLPHDSOLFiYHOjVSHVVRDVMXUtGLFDVFRQVWLWXtGDV VREDIRUPDGH,QWHUQDWLRQDO7UDGLQJ&RPSDQ\,7& 9,FRPUHIHUrQFLDjOHJLVODomRGD+XQJULDRUHJLPHDSOLFiYHOjVSHVVRDVMXUtGLFDVFRQVWLWXtGDV VREDIRUPDGHRIIVKRUH.)75HYRJDGRDSHORD,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH 9LGH,QVWUXomR1RUPDWLYD5)%QGHGHMXQKRGH 9,,FRPUHIHUrQFLDjOHJLVODomRGRV(VWDGRV8QLGRVGD$PpULFDRUHJLPHDSOLFiYHOjVSHVVRDV MXUtGLFDV FRQVWLWXtGDV VRE D IRUPD GH /LPLWHG /LDELOLW\ &RPSDQ\ //& HVWDGXDLV FXMD SDUWLFLSDomR VHMD FRPSRVWDGHQmRUHVLGHQWHVQmRVXMHLWDVDRLPSRVWRGHUHQGDIHGHUDORX 9,,, FRP UHIHUrQFLD j OHJLVODomR GD (VSDQKD R UHJLPH DSOLFiYHO jV SHVVRDV MXUtGLFDV FRQVWLWXtGDVVREDIRUPDGH(QWLGDGGH7HQHQFLDGH9DORUHV([WUDQMHURV(79(V ,;FRPUHIHUrQFLDjOHJLVODomRGH0DOWDRUHJLPHDSOLFiYHOjVSHVVRDVMXUtGLFDVFRQVWLWXtGDVVRE DIRUPDGH,QWHUQDWLRQDO7UDGLQJ&RPSDQ\,7&HGH,QWHUQDWLRQDO+ROGLQJ&RPSDQ\,+& ;FRPUHIHUrQFLDj6XtoDRVUHJLPHVDSOLFiYHLVjVSHVVRDVMXUtGLFDVFRQVWLWXtGDVVREDIRUPD GH KROGLQJ FRPSDQ\ GRPLFLOLDU\ FRPSDQ\ DX[LOLDU\ FRPSDQ\ PL[HG FRPSDQ\ H DGPLQLVWUDWLYH FRPSDQ\ FXMR WUDWDPHQWR WULEXWiULR UHVXOWH HP LQFLGrQFLD GH ,PSRVWR VREUH D 5HQGD GD 3HVVRD -XUtGLFD ,53- GH IRUPDFRPELQDGDLQIHULRUDYLQWHSRUFHQWRVHJXQGRDOHJLVODomRIHGHUDOFDQWRQDOHPXQLFLSDODVVLP FRPR R UHJLPH DSOLFiYHO D RXWUDV IRUPDV OHJDLV GH FRQVWLWXLomR GH SHVVRDV MXUtGLFDV PHGLDQWH UXOLQJV HPLWLGRVSRUDXWRULGDGHVWULEXWiULDVTXHUHVXOWHHPLQFLGrQFLDGH,53-GHIRUPDFRPELQDGDLQIHULRUD YLQWH SRU FHQWR VHJXQGR D OHJLVODomR IHGHUDO FDQWRQDO H PXQLFLSDO ,QFOXtGRD SHORD ,QVWUXomR 1RUPDWLYD5)%QGHGHMXQKRGH9LGH,QVWUXomR1RUPDWLYD5)%QGHGHMXQKR GH $UW(VWD,QVWUXomR1RUPDWLYDHQWUDHPYLJRUQDGDWDGHVXDSXEOLFDomR $UW)LFDUHYRJDGDD,QVWUXomR1RUPDWLYD65)1GHGHDJRVWRGH 27$&Ë/,2'$17$6&$57$;2 (VWHWH[WRQmRVXEVWLWXLRSXEOLFDGRRILFLDOPHQWH 3iJLQD3ULQFLSDO LPSULPLUGRFXPHQWR 6LVWHPDPDLVEHPYLVXDOL]DGRQRVQDYHJDGRUHV,QWHUQHW ([SORUHUH0R]LOOD)LUHIR[RXVXSHULRUHV KWWSQRUPDVUHFHLWDID]HQGDJRYEUVLMXWFRQVXOWDOLQNDFWLRQ"YLVDR DQRWDGRLG$WR
Documentos relacionados
Esta aproximação ocorreu por dois fatores principais: prim
GHVHQYROYLPHQWR GH QRYDV WHFQRORJLDV H QRYRV SURGXWRV FRPR R IDPRVR FHOXODUHV FRP UiGLR )0 WRFDGRUHV GH 03 HWF -i R 9+6 TXH IRL UHVSRQViYHOSRUWUD]HUR³FLQHPD´SDUDG...
Leia mais