{"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: s\u00famula sobre retifica\u00e7\u00e3o de obriga\u00e7\u00f5es acess\u00f3rias vale para EFD"},"content":{"rendered":"<p class=\"wp-block-paragraph\">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 fatos geradores posteriores \u00e0 ado\u00e7\u00e3o da EFD-Contribui\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aprovada em setembro de 2025, a S\u00famula 231 do Carf determina que \u201co aproveitamento de cr\u00e9ditos extempor\u00e2neos da contribui\u00e7\u00e3o para o PIS\/Pasep e da COFINS exige a apresenta\u00e7\u00e3o de DCTF e Dacon retificadores, comprovando os cr\u00e9ditos e os saldos credores dos trimestres correspondentes\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A defesa do contribuinte argumentou que a legisla\u00e7\u00e3o n\u00e3o condiciona o aproveitamento de cr\u00e9ditos \u00e0 retifica\u00e7\u00e3o da EFD. De acordo com a empresa, a exig\u00eancia existe apenas em normas infralegais e por isso n\u00e3o poderia restringir o direito credit\u00f3rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A relatora, conselheira Cynthia Elena De Campos, argumentou que o pedido do contribuinte vai de encontro ao entendimento consolidado no enunciado vinculante. Para a julgadora, embora a S\u00famula 231 mencione expressamente DCTF e Dacon, n\u00e3o est\u00e1 limitado \u00e0quelas obriga\u00e7\u00f5es acess\u00f3rias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cEntendo que a s\u00famula n\u00e3o exige a retifica\u00e7\u00e3o de DCTF ou Dacon em raz\u00e3o de sua nomenclatura, mas a retifica\u00e7\u00e3o da escritura\u00e7\u00e3o fiscal correspondente ao per\u00edodo de constitui\u00e7\u00e3o do cr\u00e9dito, de forma a permitir a adequada demonstra\u00e7\u00e3o da origem do cr\u00e9dito\u201d, disse em seu voto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existe pelo menos um precedente do Carf no qual os julgadores entenderam que a S\u00famula 231 n\u00e3o \u00e9 de aplica\u00e7\u00e3o obrigat\u00f3ria a casos posteriores \u00e0 substitui\u00e7\u00e3o da DCTF e do Dacon pela EFD-Contribui\u00e7\u00f5es. Trata-se do processo 10340.720654\/2023-51, julgado pela 1\u00aa Turma da 3\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o em dezembro de 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>","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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