IFRS TRIBUTÁRIO
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Estamos diante de uma série de alterações no ambiente legal tributário, que fará de 2015 um ano cheio de fortes emoções e muito trabalho aos profissionais de contabilidade. Em 2014 foi editada a Lei 12.973/14, com uma série de requisitos aplicáveis a contabilidade com objetivo de atender as necessidades do agente tributário. Nasce a camada denominada SubConta,que servirá como uma ponte ligando dois pontos distintos ou seja a Contabilidade Societária e os requisitos Tributários.
Diante deste desafio, e ainda sem respostas para inúmeras perguntas, a Receita Federal do Brasil, por Intermédio da Instrução Normativa No. 1.515/14 disponibilizou aos profissionais um elenco de informações orientando o processo de adoção inicial e os passos subsequentes neste processo. O Conteúdo deste livro, foi estruturado com objetivo de facilitar o dia a dia do profissional nesta etapa do processo.
SUMÁRIO
1 - DAS DISPOSIÇÕES GERAIS
2 - DA RECEITA BRUTA
3 - DO PAGAMENTO POR ESTIMATIVA
3.1 - DA BASE DE CÁLCULO
3.2 - DOS ACRÉSCIMOS À BASE DE CÁLCULO
3.3 - DOS VALORES NÃO INTEGRANTES DA BASE DE CÁLCULO
3.4 - DA AVALIAÇÃO A VALOR JUSTO - AVJ
3.5 - DA DETERMINAÇÃO DO IMPOSTO DEVIDO
3.6 - DA SUSPENSÃO OU REDUÇÃO DO PAGAMENTO MENSAL
4 - DA FALTA OU INSUFICIÊNCIA DE PAGAMENTO
5 - DA ESCOLHA DA FORMA DE PAGAMENTO
6 - DO PAGAMENTO DO IMPOSTO
6.1 - DO PERÍODO TRIMESTRAL
6.2 - DO PAGAMENTO POR ESTIMATIVA
6.3 - DO PERÍODO ANUAL
7 - DA TRIBUTAÇÃO COM BASE NO LUCRO REAL
7.1 - DAS PESSOAS JURÍDICAS OBRIGADAS À TRIBUTAÇÃO COM BASE NO LUCRO REAL
7.2 - DA APURAÇÃO ANUAL DO LUCRO REAL
7.3 - DAS PERDAS NO RECEBIMENTO DE CRÉDITOS
7.3.1 - Da Dedução
7.3.2 - Do Registro Contábil das Perdas
7.3.3 - Dos Encargos Financeiros de Créditos Vencidos
7.3.4 - Dos Créditos Recuperados
7.4 - DOS JUROS SOBRE O CAPITAL PRÓPRIO
7.5 - DAS RETIRADAS DE ADMINISTRADORES
7.6 - DAS MULTAS POR RESCISÃO DE CONTRATO
7.7 - DA CONTRIBUIÇÃO SOCIAL SOBRE O LUCRO LÍQUIDO
7.8 - DA GRATIFICAÇÃO A EMPREGADOS
7.9 - DAS
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