certificado digital ECF e-CAC CSLL ECF de Lucro Presumido <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><A name=_Hlk82501060><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Para as empresas optantes pelo Lucro Presumido, a ECF vai definir o percentual de presunção</SPAN></A><SPAN style="mso-bookmark: _Hlk82501060"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; BACKGROUND: white'>, sua validação se dará pelo certificado digital.<?xml:namespace prefix = "o" ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style="mso-bookmark: _Hlk82501060"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; BACKGROUND: white'><o:p> </o:p></SPAN></SPAN></P><SPAN style="mso-bookmark: _Hlk82501060"></SPAN> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; BACKGROUND: white'>Como é emitido o certificado digital?<o:p></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>O certificado digital deverá ser emitido por entidade credenciada pela ICP-Brasil (Infraestrutura de Chave Pública Brasileira), a fim de garantir a autoria, a autenticidade, a integridade e a validade jurídica do documento digital.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>E sobre a Procuração eletrônica?<o:p></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Além do certificado digital, o contribuinte deverá se atentar ao fato de que a ECF deve ser explicitamente habilitado na procuração eletrônica. Lembrando ainda que isso não é de forma automática, ou seja, se a empresa já possuía a procuração eletrônica, é necessário solicitar a habilitação do serviço ECF.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>O contador pode assinar a ECF como contador e procurador, e para assinar como procurador, é necessária a procuração eletrônica cadastrada no e-CAC.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'></SPAN></B> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Signatário da ECF no sistema Netspeed</SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></B> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Nos campos: <B>Responsável</B> e <B>Contador</B>, serão registrados os signatários da declaração da ECF.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Deve ser verificado se todas as informações estão corretas e se foram preenchidos os dados cadastrais obrigatórios, como CPF, e-mail, telefone e classificação dos signatários.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Na ECF para o preenchimento do Registro 0930 -</SPAN></B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'> Identificação dos Signatários da ECF, as duas linhas conterão os dados do contador, onde uma será apresentada a qualificação "Contabilista" e a outra linha apresentará a qualificação "procurador".<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Informações levadas na ECF de Lucro Presumido<o:p></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Registro P150 - Demonstração do Resultado<o:p></o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Nesse registro apresenta a DRE com base nos saldos e contas referenciais. É um registro obrigatório para empresas optantes pelo Lucro presumido, na qual sua tributação é realizada pelo regime de competência.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Esses valores serão recuperados com base nos registros J051, K355 E K356. </SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Lembrando que, isso ocorrerá se o Registro 0010, que é o Registro que apresenta os parâmetros fiscais que identificam quais blocos e registros serão preenchidos, for igual a "C" (Contábil) e calculados pela própria ECF. Já se o Registro 0010 for igual a "L" (Livro Caixa), esse registro não será preenchido.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Além do mais, vale citar que para o contribuinte que selecionou a opção "Livro Caixa", ou seja, para os optantes pelo Lucro Presumido, ou a opção "Sem Escrituração" para empresas inumes ou isentas conforme prescrito em Lei, ou ainda, aqueles que não estão na obrigatoriedade de entrega da ECD, não terá os Registros P100 e P150 nem registro adicional vinculado a este Registro 0010.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Informações levadas no registro P150:</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Receita Bruta<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>(-) Vendas Canceladas e Devoluções de Vendas<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>(-) Descontos Incondicionais e Abatimento<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Registro P200 - Apuração da base de cálculo do IRPJ</SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'></SPAN></B> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN></B> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>O Registro P200 apresenta a apuração da base de cálculo do Lucro Presumido.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Os valores informados no registo P150, ou seja, a receita bruta, vendas canceladas, devoluções de vendas e descontos incondicionais, devem ser os mesmos valores informados nas linhas de receita bruta, dentro dos registros de apuração da base de cálculo do IRPJ.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Dentre os valores levados nesse registro temos:</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <TABLE class=MsoTableGrid style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; WIDTH: 432.1pt; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 48.85pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Código<o:p></o:p></SPAN></B></P></TD> <TD style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 206.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=272> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Descrição<o:p></o:p></SPAN></B></P></TD> <TD style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 177.2pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=234> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Orientações<o:p></o:p></SPAN></B></P></TD></TR> <TR style="mso-yfti-irow: 1"> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 48.85pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>2<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 206.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=272> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Receita Bruta sujeita ao Percentual de 1,6%<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 177.2pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=234> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Valor da receita bruta sujeita ao percentual de 1,6%<o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 2"> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 48.85pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>4<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 206.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=272> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Receita Bruta sujeita ao Percentual de 8%<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 177.2pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=234> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Valor da receita bruta sujeita ao percentual de 8%<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'><o:p> </o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 3"> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 48.85pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>6<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 206.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=272> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Receita Bruta sujeita ao Percentual de 16%<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 177.2pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=234> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Valor da receita bruta sujeita ao percentual de 16%<o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 4; mso-yfti-lastrow: yes"> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 48.85pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>8<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 206.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=272> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Receita Bruta sujeita ao Percentual de 32%<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 177.2pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=234> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Valor da receita bruta sujeita ao percentual de 32%<o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-no-proof: yes'>Registro</SPAN></B><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'> P400 - Apuração da base de cálculo da CSLL</SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'></SPAN></B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black'>Nesse registro será preenchido pelo contribuinte que apurou a CSLL com base no Lucro Presumido, seja em um ou mais trimestres do ano-calendário, inclusive se optante pelo Refis.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black'>Assim como no registro de apuração do IRPJ, P200, os valores informados no registro P150, devem ser iguais aos valores informados na linha de Receita Bruta, </SPAN><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>dentro dos registros de apuração da base de cálculo da Contribuição Social, CSLL, P400.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Dentre os valores levados nesse registro temos:</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><U><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p><SPAN style="TEXT-DECORATION: none"> </SPAN></o:p></SPAN></U></P> <TABLE class=MsoTableGrid style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; WIDTH: 432.1pt; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 52.15pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Código<o:p></o:p></SPAN></B></P></TD> <TD style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 131.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=176> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Descrição<o:p></o:p></SPAN></B></P></TD> <TD style="BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 248.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=331> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Orientações<o:p></o:p></SPAN></B></P></TD></TR> <TR style="mso-yfti-irow: 1"> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 52.15pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>2<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 131.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=176> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Receita Bruta sujeita ao Percentual de 12%<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 248.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=331> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; BACKGROUND: white'>O valor a ser informado corresponde à receita bruta auferida no trimestre.</SPAN><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 2; mso-yfti-lastrow: yes"> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 52.15pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=70> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>4<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 131.9pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=176> <P class=MsoNormal style="MARGIN: 0cm 0cm 10pt; LINE-HEIGHT: 13.8pt; mso-margin-top-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif'>Receita Bruta sujeita ao Percentual de 32%<o:p></o:p></SPAN></P></TD> <TD style="BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; WIDTH: 248.05pt; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=331> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Derivada das seguintes atividades:<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>1) prestação de serviços em geral, exceto a de serviços hospitalares e de transporte;<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>2) intermediação de negócios;<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>3) administração, locação ou cessão de bens imóveis, móveis e direitos de qualquer natureza;<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt; LINE-HEIGHT: normal; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>4) prestação cumulativa e contínua de serviços de assessoria.<o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-no-proof: yes'><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Registro Q100 - Demonstrativo do Livro caixa</SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN></B> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>É um registro obrigatório para algumas empresas.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>O Registro Q100 passou a existir a partir do leiaute 2 da ECF, passando a ser preenchido a partir do ano-calendário 2016, para as empresas optantes pelo Lucro Presumido. Quando 0010 for igual a "L" (Livro Caixa).</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'>Nesse registro deverá conter todos os registros constantes no "Livro Caixa" da empresa, lembrando ainda, que não haverá edição deste registro no programa ECF.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: normal"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR'><o:p> </o:p></SPAN></P> <P style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt"><SPAN style='FONT-FAMILY: "Arial",sans-serif'>Observando que o saldo de caixa no início do período deverá ser registrado na primeira ocorrência do registro Q100. </SPAN></P> <P style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt"><SPAN style='FONT-FAMILY: "Arial",sans-serif'><o:p></o:p></SPAN> </P> <P style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt"><SPAN style='FONT-FAMILY: "Arial",sans-serif'><o:p> </o:p></SPAN></P> <P style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt"><SPAN style='FONT-FAMILY: "Arial",sans-serif; COLOR: #0d0d0d'><o:p> </o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Registro J051 - Plano de Contas Referencial. </SPAN></B></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN></B> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>O bloco J apresenta o mapeamento do plano de Contas Contábeis para o plano de contas referencial da Receita Federal. A maioria dos registros desse bloco será preenchida automaticamente com a importação da ECD, podendo ser editada, caso necessário.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Registro destinado a informar o plano de contas referencial da instituição gestora, referenciando com as respectivas contas do plano de contas da pessoa jurídica.</SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Somente devem ser referenciadas as contas analíticas com natureza de conta igual a: </SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN> </P> <P class=MsoListParagraphCxSpFirst style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 107%; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style='FONT: 7pt "Times New Roman"'> </SPAN></SPAN></SPAN><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>"01" contas de ativo;<o:p></o:p></SPAN></P> <P class=MsoListParagraphCxSpMiddle style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 107%; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style='FONT: 7pt "Times New Roman"'> </SPAN></SPAN></SPAN><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>"02" contas de passivo;<o:p></o:p></SPAN></P> <P class=MsoListParagraphCxSpMiddle style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 107%; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style='FONT: 7pt "Times New Roman"'> </SPAN></SPAN></SPAN><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>"03" patrimônio líquido; e <o:p></o:p></SPAN></P> <P class=MsoListParagraphCxSpMiddle style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 107%; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style="mso-list: Ignore">·<SPAN style='FONT: 7pt "Times New Roman"'> </SPAN></SPAN></SPAN><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>"04" contas de resultado. <o:p></o:p></SPAN></P> <P class=MsoListParagraphCxSpLast style="MARGIN: 0cm 0cm 8pt 36pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p> </o:p></SPAN></P> <P class=MsoListParagraphCxSpLast style="MARGIN: 0cm 0cm 8pt 36pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'><o:p></o:p></SPAN> </P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><SPAN style='FONT-SIZE: 12pt; FONT-FAMILY: "Arial",sans-serif; LINE-HEIGHT: 107%'>Lembrando que é necessário que o contribuinte se certifique de que o débito informado no Período em DCTFWeb esteja de acordo com a ECF.<o:p></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><o:p><FONT face=Calibri> </FONT></o:p></P> Última atualização em: 16/09/2021 08:29:08 - 69 Visualizações Luciana Marques Formada em Ciências Contábeis. Atua no Portal Educação, como Analista de Produção de Conteúdo - Netspeed Tecnologia em Sistemas.
