Declaração será entregue no ambiente SPED pela primeira vez
O prazo para a entrega da Escrituração Contábil Fiscal (ECF) termina no próximo dia 30 de setembro. A declaração deve ser feita por todas as empresas optantes pelo lucro real, as de lucro presumido e as entidades sem fins lucrativos que pagam PIS sobre a folha de pagamento.
Criado pelo governo federal para modernizar e simplificar as obrigações do contribuinte com o Fisco, o Sistema Público de Escrituração Digital (SPED) é um ambiente digital. A Escrituração Contábil Digital (ECD), a Escrituração Fiscal Digital (EFD) e a Nota Fiscal Eletrônica (NF-e) são os três primeiros projetos do Sped que foram implantados.
Criada para substituir a Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ), a ECF passa a ser cobrada a partir desse ano.
Sujeito a multa
Quem não entregar a declaração fica sujeito a multa equivalente a 0,25%, por mês-calendário ou fração, do lucro líquido antes da incidência do Imposto de Renda e da Contribuição Social sobre o Lucro Líquido no período a que se refere a apuração, limitada a 10%.
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