{"id":2596,"date":"2026-07-28T17:01:50","date_gmt":"2026-07-28T17:01:50","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2596"},"modified":"2026-07-28T17:01:51","modified_gmt":"2026-07-28T17:01:51","slug":"carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/","title":{"rendered":"CARF: Ruling on rectification of ancillary obligations applies to EFD."},"content":{"rendered":"<p class=\"wp-block-paragraph\">The use of untimely PIS and Cofins credits is conditional upon the rectification of the tax records for the period in which they were established, regardless of the ancillary obligation in effect at the time. With this understanding, the panel unanimously invalidated the use of untimely credits by applying a precedent regarding DCTF and Dacon to taxable events occurring after the adoption of EFD-Contribui\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Approved in September 2025, CARF Ruling 231 stipulates that &quot;the use of untimely credits for PIS\/Pasep and COFINS contributions requires the submission of amended DCTF and Dacon forms, proving the credits and credit balances for the corresponding quarters.&quot;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The taxpayer&#039;s defense argued that the legislation does not condition the use of tax credits on the correction of the EFD (Electronic Fiscal Document). According to the company, this requirement exists only in sub-legal regulations and therefore cannot restrict the right to tax credits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rapporteur, Councilor Cynthia Elena De Campos, argued that the taxpayer&#039;s request contradicts the understanding consolidated in the binding statement. According to the judge, although Summary 231 expressly mentions DCTF and Dacon, it is not limited to those ancillary obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c&quot;I understand that the summary does not require the correction of DCTF or Dacon due to their nomenclature, but the correction of the tax records corresponding to the period in which the credit was established, in order to allow for the adequate demonstration of the origin of the credit,&quot; he said in his vote.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is at least one precedent from the CARF (Administrative Council of Tax Appeals) in which the judges understood that Ruling 231 is not mandatory for cases subsequent to the replacement of the DCTF (Tax Declaration Form) and Dacon (Tax Information Declaration Form) by the EFD-Contribui\u00e7\u00f5es (Digital Tax Bookkeeping for Contributions). This refers to case number 10340.720654\/2023-51, judged by the 1st Panel of the 3rd Chamber of the 3rd Section in December 2025.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:&nbsp;<a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>O aproveitamento de cr\u00e9ditos extempor\u00e2neos de PIS e de Cofins est\u00e1 condicionado \u00e0 retifica\u00e7\u00e3o da escritura\u00e7\u00e3o fiscal do per\u00edodo em que foram constitu\u00eddos, independentemente de qual era a obriga\u00e7\u00e3o acess\u00f3ria vigente \u00e0 \u00e9poca. Com esse entendimento, por unanimidade, a turma invalidou o aproveitamento de cr\u00e9ditos extempor\u00e2neos ao aplicar uma s\u00famula sobre DCTF e Dacon a [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1861,"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":[165,637,957,1803,1806,1804,720,1802,1805,689,812,956,247,1807],"class_list":["post-2596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-carf","tag-contenciosotributario","tag-creditodepiscofins","tag-creditosextemporaneos","tag-dacon","tag-dctf","tag-direitotributario","tag-efdcontribuicoes","tag-escrituracaofiscal","tag-jurisprudenciatributaria","tag-obrigacoesacessorias-2","tag-piscofins","tag-receitafederal","tag-sumulacarf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: s\u00famula sobre retifica\u00e7\u00e3o de obriga\u00e7\u00f5es acess\u00f3rias vale para EFD - 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-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: s\u00famula sobre retifica\u00e7\u00e3o de obriga\u00e7\u00f5es acess\u00f3rias vale para EFD - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"O aproveitamento de cr\u00e9ditos extempor\u00e2neos de PIS e de Cofins est\u00e1 condicionado \u00e0 retifica\u00e7\u00e3o da escritura\u00e7\u00e3o fiscal do per\u00edodo em que foram constitu\u00eddos, independentemente de qual era a obriga\u00e7\u00e3o acess\u00f3ria vigente \u00e0 \u00e9poca. Com esse entendimento, por unanimidade, a turma invalidou o aproveitamento de cr\u00e9ditos extempor\u00e2neos ao aplicar uma s\u00famula sobre DCTF e Dacon a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-28T17:01:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T17:01:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/01\/mg_7893.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1170\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Carf: s\u00famula sobre retifica\u00e7\u00e3o de obriga\u00e7\u00f5es acess\u00f3rias vale para EFD\",\"datePublished\":\"2026-07-28T17:01:50+00:00\",\"dateModified\":\"2026-07-28T17:01:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/\"},\"wordCount\":333,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/01\/mg_7893.webp\",\"keywords\":[\"#CARF\",\"#ContenciosoTributario\",\"#creditodepiscofins\",\"#creditosextemporaneos\",\"#dacon\",\"#dctf\",\"#DireitoTributario\",\"#efdcontribuicoes\",\"#escrituracaofiscal\",\"#JurisprudenciaTributaria\",\"#obrigacoesacessorias\",\"#piscofins\",\"#receitafederal\",\"#sumulacarf\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/\",\"url\":\"https:\/\/www.hsce.com.br\/carf-sumula-sobre-retificacao-de-obrigacoes-acessorias-vale-para-efd\/\",\"name\":\"Carf: s\u00famula sobre retifica\u00e7\u00e3o de obriga\u00e7\u00f5es acess\u00f3rias vale para EFD - 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