Descrição
O objetivo deste curso é demonstrar os procedimentos práticos e legais para utilização de créditos via Per/Comp , onde o profissional terá uma visão prática do processo de tomada de Créditos administrados pela Receita Federal, além disso o curso visa orientar o participante a fazer os cruzamentos e validações dos créditos para que a empresa esteja em compliance com as legislações pertinente e evitando possíveis autuações ou intimações por parte da Receita Federal.
I- Introdução
• Objetivo do Perd/Comp
• Definição de compensação, restituição e ressarcimento
• Conceito de PER/DCOMP Eletrônica
• Conceito de PER/DCOMP Web
• Pagamento Indevido ou a Maior em Darf
• Restituição da Retenção Indevida ou a Maior
• Pedido de Restituição e da Compensação da Contribuição para o
PIS/Pasep e da Cofins Retidas na Fonte
• Pedido de Ressarcimento e da Compensação de Créditos do IPI
• Pedido de Ressarcimento e da Compensação de Créditos do Reintegra
• Saldo Negativo de IR e CSLL
• Hipóteses em que o pedido do credito será admitido em formulário
• Hipóteses e aplicação da correção dos Créditos
• Compensação de Ofício
• Créditos Homologados pela RFB
II- Retificação e Cancelamento de Perd/Comp
• Hipóteses de Retificações de Perd/Comps
• Hipóteses de Cancelamento de Perd/Comps
III- Cruzamento e validação dos Créditos
• Principais Cruzamento realizados pela Receita Federal
• Controle dos Créditos
IV- Per/dcomp web
• Conceito
• Obrigatoriedade
V- Termo de Intimação PERD/COMP
• Conceito
• Análise Preliminar de Per/Dcomp
• Manifestação de Inconformidade
• Habilitação de crédito decorrente de decisão judicial transitada em
julgado
VI- Estudo de Casos
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