{"id":1129,"date":"2022-08-11T12:20:04","date_gmt":"2022-08-11T12:20:04","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1129"},"modified":"2022-08-11T12:20:06","modified_gmt":"2022-08-11T12:20:06","slug":"carf-declarar-debito-em-dipj-nao-afasta-multa-de-75-em-caso-de-denuncia-espontanea","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-declarar-debito-em-dipj-nao-afasta-multa-de-75-em-caso-de-denuncia-espontanea\/","title":{"rendered":"Carf: declaring debt in DIPJ does not eliminate a fine of 75% in case of spontaneous reporting"},"content":{"rendered":"<p>By five votes to three, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that, within twenty days after the start of the inspection, the late payment fine of 20% is applied only to taxes already confessed in the Declaration of Federal Tax Debits and Credits (DCTF).<\/p>\n\n\n\n<p>The prevailing understanding was that debts declared in the Integrated Economic-Fiscal Information Declaration (DIPJ) that were not acknowledged in the DCTF do not qualify for the benefit of \u201cspontaneous reporting\u201d as set out in Article 47 of Law No. 9,430\/96. This is the first time that the panel has analyzed the matter.<\/p>\n\n\n\n<p>The provision deals with \u201cspontaneous reporting\u201d, which occurs when the taxpayer declares a debt before the tax procedure. According to the law, even after the start of the tax procedure, the taxpayer can collect the debt within twenty days, with the benefit of collecting only the late payment fine of 20%, instead of the ex officio fine of 75%.<\/p>\n\n\n\n<p>During the audit, the taxpayer noticed that there was a balance related to CSLL already declared in the DIPJ, but that it was not included in his DCTF, and paid the amounts with a late payment fine of 20% within twenty days. In view of this, the taxpayer claims that he is within the provisions of Law No. 9,430, and the fine of 75% cannot be applied.<\/p>\n\n\n\n<p>However, the Federal Revenue Service argues that it would only be possible to exclude the fine collected in the case of confession in DCFT, and that the ex officio fine of 75% should be applied in the case of mere information from the taxpayer in a declaration without the attribute of confession of debt, as is the case with DIPJ. The legislation only states that taxes must be \u201cdeclared\u201d, without specifying what type of declaration is valid.<\/p>\n\n\n\n<p>The rapporteur, counselor Fernando Brasil de Oliveira Pinto, understood that only if the debt was confessed in DCTF would the taxpayer be entitled to the application of article 47 of Law No. 9,430\/96, not covering the case of declaration in DIPJ, since this would not be considered an \u201cacknowledgement of debt\u201d. Four other counselors agreed with him.<\/p>\n\n\n\n<p>Counselor Luis Toselli, on the other hand, dissented. For the judge, in art. 47 of law no. 9.430\/96 there is no restriction on the type of declaration that must be made by the taxpayer. Counselors Gustavo Guimar\u00e3es da Fonseca and Guilherme Adolfo dos Santos Mendes agreed with him.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-declarar-debito-em-dipj-nao-afasta-multa-de-75-em-caso-de-denuncia-espontanea-11082022\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-declarar-debito-em-dipj-nao-afasta-multa-de-75-em-caso-de-denuncia-espontanea-11082022<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por cinco votos a tr\u00eas, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entendeu que, dentro de vinte dias ap\u00f3s o in\u00edcio da fiscaliza\u00e7\u00e3o, a multa de mora de 20% \u00e9 aplicada apenas aos tributos j\u00e1 confessados em Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF). Prevaleceu o entendimento de [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[165,450,451],"class_list":["post-1129","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-carf","tag-denunciaespontanea","tag-dipj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: declarar d\u00e9bito em DIPJ n\u00e3o afasta multa de 75% em caso de den\u00fancia espont\u00e2nea - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/carf-declarar-debito-em-dipj-nao-afasta-multa-de-75-em-caso-de-denuncia-espontanea\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: declarar d\u00e9bito em DIPJ n\u00e3o afasta multa de 75% em caso de den\u00fancia espont\u00e2nea - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por cinco votos a tr\u00eas, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entendeu que, dentro de vinte dias ap\u00f3s o in\u00edcio da fiscaliza\u00e7\u00e3o, a multa de mora de 20% \u00e9 aplicada apenas aos tributos j\u00e1 confessados em Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais (DCTF). 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