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Receita facilita compensação fiscal das empresas no Simples

Impostos. O Fisco desburocratizou todos os processos, principalmente para as pequenas e médias. Porém, a atenção ao enviar os pedidos deve ser redobrada para evitar os erros

São Paulo – As empresas inscritas no Simples terão mais facilidades para compensar e reembolsar créditos tributários, mas ficarão mais expostas a erros depois da Instrução Normativa 1.717/2017 da Receita Federal.

Antes, o ressarcimento só era possível via preenchimento de formulário com apresentação manual. Agora, o pagamento de impostos a maior poderá ser reavido diretamente pelo sistema do fisco. Segundo o sócio coordenador da área tributária do Bornholdt Advogados, Geraldo Wetzel Neto, a empresa conseguirá fazer tudo eletronicamente, o que torna o indeferimento ou a aprovação de um crédito muito mais rápida.

“Se a companhia colocar todos os dados corretamente, o pedido será analisado com muito mais celeridade. É um ganho importante para o pequeno empresário”, observa ele.

Apesar dos benefícios, a mudança demandará mais atenção dos empresários, ressalta a advogada tributarista do Rayes & Fagundes Advogados Associados, Daniela Floriano.

“Se um código de tributo ou período de arrecadação estiver errado, o pedido é indeferido automaticamente. Mesmo que seja um erro nos centavos, porque não haverá trabalho humano, só de máquina. Se errar, a empresa vai precisar se defender para provar que houve um erro formal. Nesse caso precisará até contratar um advogado”.

Na opinião de Wetzel Neto, a rapidez na restituição de tributos é extremamente importante para as empresas menores por conta da exposição do caixa. “É importante essa rapidez porque o caixa é mais sensível para micro e pequenas empresas. O reembolso pode ser a diferença entre a companhia conseguir ou não pagar o salário de um ou dois colaboradores”, conta ele.

Daniela entende que a norma visa ainda a pouca mão-de-obra da Receita para fazer a análise individual dos pedidos de restituição. Em 2015 – data da última atualização dos dados do fisco -, a Receita recebeu ao todo 1,16 milhão de pedidos de restituição ou reembolso tributário.

Também foram considerados positivos na nova regulamentação pontos como a confirmação de que não é necessário fazer habilitação junto à Receita para compensar contribuições previdenciárias. Conforme o sócio do Maneira Advogados e membro da Associação Brasileira de Direito Financeiro (ABDF), Donovan Mazza Lessa, havia essa dúvida porque para qualquer compensação decorrente de ação judicial era necessário anexar o processo judicial e a prova do direito ao crédito.

O advogado diz que eram comuns as discussões judiciais sobre a obrigação de pagar contribuição previdenciária sobre indenização por não cumprimento do aviso prévio, por exemplo. Quando o contribuinte vencia algum desses casos, o advogado diz que surgia uma dúvida quanto à imprescindibilidade de preencher o formulário. “Com a nova instrução, ficou definido que não precisa desse formulário. Isso traz mais segurança jurídica, porque quem não preencher não corre mais o risco de ser autuado”, ressalta.

Outro destaque foi a remoção do ponto que não considerava definitiva a decisão das Delegacias de Julgamento (DRJ), instâncias administrativas da própria Receita Federal anteriores ao Conselho Administrativo de Recursos Fiscais (Carf), para casos envolvendo impostos de arrecadação estadual ou municipal.

Para o também sócio do Maneira Advogados, Daniel Serra Lima, esse é um ponto muito bom para o contribuinte, porque ganhando na primeira instância, não é preciso esperar pelo Carf para reembolsar os valores pagos a maior. “Vai tornar mais fácil a vida das empresas.”

Competência

A IN 1.717 substitui a IN 1.300, que estabelecia as regras para compensação e reembolso de créditos para todas as empresas anteriormente. Na avaliação de Geraldo Wetzel Neto, as alterações promovidas foram majoritariamente boas, mas a Receita teria caído no erro de regular questões sobre as quais não teria poder de normatizar. “No geral, a IN pode estruturar melhor os ressarcimentos, mas legisla sobre o que só o Congresso poderia legislar, como ocorre com a maior parte das normas”.

Um dos pontos polêmicos é a impossibilidade de compensar créditos previdenciários discutidos judicialmente. Esses créditos só poderão ser utilizados após decisão final contra a qual não caiba recurso.

Além disso, haverá discussão acerca do que é insumo para a apuração do Programa de Integração Social (PIS) e da Contribuição para o Financiamento da Seguridade Social (Cofins). “O debate sobre o que é insumo está no Superior Tribunal de Justiça. Ao colocar novamente uma lista do que pode ou não ser considerado essencial para a produção de uma determinada mercadoria, o fisco está correndo o risco de tornar inócua as suas próprias regras”, comenta.

Lima ressalta que quando a Receita veda a compensação de créditos de PIS/Cofins, em casos de importações vinculados a operações de saída, também comete ilegalidade. “A compensação é uma matéria que só pode ser alterada por lei e esse ponto do PIS/Cofins viola o artigo 16 da Lei 11.116/2005. A Receita deveria permitir esses créditos, mas continua vedando.”

Geraldo Wetzel Neto avalia que muitos pontos da instrução normativa ainda serão motivo de polêmica. “O documento tem 170 artigos. São aproximadamente 53 páginas que ainda não foram totalmente analisadas pelos juristas. Ainda vai ter muita coisa para ser discutida”.

Ricardo Bomfim

http://www.dci.com.br/em-destaque/receita-facilita-compensacao–fiscal-das-empresas-no-simples-id642239.html#impresso-953863

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