[Free translation]
The Federal Revenue changed the rules of restitution, reimbursement and compensation of taxes and contributions, imposing as a restriction the previous transmission of declarations (fiscal deeds in the SPED environment) in which the respective credits are shown.
In the case of a negative IRPJ or CSLL balance, the refund request and the compensation statement will be accepted by RFB only after the ECF has been transmitted. Since, in the case of a quarterly calculation, said restriction will be applied only after the closure of the respective calendar year.
In relation to IPI credits, the request for compensation and the declaration of compensation may be made only after confirmation of the transmission of EFD-ICMS / IPI. This restriction does not apply to the presumed IPI credit of the exporters (DCP), when calculated by a non-contributing IPI parent establishment.
In the case of credits from the Contribution to PIS and COFINS, the request for compensation and the declaration of compensation will be accepted only after the transmission of the EFD-Contributions. This restriction does not apply in the case of compensation of credits occurred before the closing of the respective calendar quarter, as allowed in art. 57 of IN RFB nº 1.717 / 17.
Finally, art. 58 of IN RFB nº 1.717 / 17, which deals with the requirement, before submitting a request for compensation and declaration of compensation, for the presentation of digital files provided for in IN SRF nº 86/01.
All of these changes were promoted through IN RFB nº 1.765, published today, and will come into effect as of January 1, 2018.
