{"id":3710,"date":"2022-08-11T14:33:55","date_gmt":"2022-08-11T17:33:55","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3710"},"modified":"2022-08-11T14:34:54","modified_gmt":"2022-08-11T17:34:54","slug":"carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/","title":{"rendered":"CARF decide que declara\u00e7\u00e3o dos d\u00e9bitos em DIPJ n\u00e3o serve para afastar multa de 75% na den\u00fancia espont\u00e2nea."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3710\" class=\"elementor elementor-3710\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f51fd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f51fd9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2ae3a9\" data-id=\"d2ae3a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c62c979 elementor-widget elementor-widget-text-editor\" data-id=\"c62c979\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">A 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo Fiscal &#8211; CARF entendeu que os d\u00e9bitos declarados na Declara\u00e7\u00e3o Integrada de Informa\u00e7\u00f5es Econ\u00f4mico-Fiscais &#8211; DIPJ e n\u00e3o declarados na Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais &#8211; DCTF n\u00e3o fazem jus ao afastamento da multa de 75% nos casos de den\u00fancia espont\u00e2nea.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d6894c elementor-section-height-min-height elementor-section-items-bottom elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"2d6894c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a320d6c\" data-id=\"a320d6c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae43f86 elementor-widget elementor-widget-image\" data-id=\"ae43f86\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"900\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/CARF.jpg\" class=\"attachment-large size-large wp-image-3491\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/CARF.jpg 900w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/CARF-300x300.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/CARF-150x150.jpg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/CARF-768x768.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3368ad5\" data-id=\"3368ad5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47ef63b elementor-widget elementor-widget-text-editor\" data-id=\"47ef63b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">O entendimento que prevaleceu na C\u00e2mara &#8211; que analisou a mat\u00e9ria pela primeira vez &#8211; se voltou no sentido de que a multa de mora de 20% \u00e9 aplicada apenas aos casos em que, dentro de vinte dias ap\u00f3s o in\u00edcio da fiscaliza\u00e7\u00e3o, o contribuinte j\u00e1 tenha confessado o d\u00e9bito tribut\u00e1rio em DCTF.<\/p><p style=\"text-align: justify;\">A legisla\u00e7\u00e3o tribut\u00e1ria permite que o contribuinte declare um d\u00e9bito antes do in\u00edcio do procedimento fiscal, e, iniciado este, \u00e9 poss\u00edvel que se recolha o valor do tributo acrescido somente da multa de mora de 20%, afastada a multa de of\u00edcio, que \u00e9 de 75%.<\/p><p style=\"text-align: justify;\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-428b416 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"428b416\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11b1628\" data-id=\"11b1628\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e7e89e elementor-widget elementor-widget-text-editor\" data-id=\"7e7e89e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Este afastamento da multa de of\u00edcio, no entanto, n\u00e3o pode ser aplicado nos casos em que o contribuinte tenha declarado o d\u00e9bito somente em sua DIPJ, como foi o caso do contribuinte que levou a discuss\u00e3o ao CARF e teve sua pretens\u00e3o afastada, entendendo o relator conselheiro Fernando Brasil de Oliveira Pinto, que a DIPJ n\u00e3o pode ser considerada uma confiss\u00e3o de d\u00edvida, e, apesar de a decis\u00e3o n\u00e3o ter sido un\u00e2nime, o placar foi favor\u00e1vel ao Fisco &#8211; 5&#215;3.<\/p><p style=\"text-align: justify;\">Saiba mais sobre a mat\u00e9ria em quest\u00e3o entrando em contato com os especialistas da Aureum Advocacia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo Fiscal &#8211; CARF entendeu que os d\u00e9bitos declarados na Declara\u00e7\u00e3o Integrada de Informa\u00e7\u00f5es Econ\u00f4mico-Fiscais &#8211; DIPJ e n\u00e3o declarados na Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais &#8211; DCTF n\u00e3o fazem jus ao afastamento da multa de 75% nos casos de den\u00fancia espont\u00e2nea. O entendimento que prevaleceu na C\u00e2mara &#8211; que analisou a mat\u00e9ria pela primeira vez &#8211; se voltou no sentido de que a multa de mora de 20% \u00e9 aplicada apenas aos casos em que, dentro de vinte dias ap\u00f3s o in\u00edcio da fiscaliza\u00e7\u00e3o, o contribuinte j\u00e1 tenha confessado o d\u00e9bito tribut\u00e1rio em DCTF. A legisla\u00e7\u00e3o tribut\u00e1ria permite que o contribuinte declare um d\u00e9bito antes do in\u00edcio&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3712,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CARF decide que declara\u00e7\u00e3o dos d\u00e9bitos em DIPJ n\u00e3o serve para afastar multa de 75% na den\u00fancia espont\u00e2nea. - Aureum Advocacia<\/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:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CARF decide que declara\u00e7\u00e3o dos d\u00e9bitos em DIPJ n\u00e3o serve para afastar multa de 75% na den\u00fancia espont\u00e2nea. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo Fiscal &#8211; CARF entendeu que os d\u00e9bitos declarados na Declara\u00e7\u00e3o Integrada de Informa\u00e7\u00f5es Econ\u00f4mico-Fiscais &#8211; DIPJ e n\u00e3o declarados na Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais &#8211; DCTF n\u00e3o fazem jus ao afastamento da multa de 75% nos casos de den\u00fancia espont\u00e2nea. O entendimento que prevaleceu na C\u00e2mara &#8211; que analisou a mat\u00e9ria pela primeira vez &#8211; se voltou no sentido de que a multa de mora de 20% \u00e9 aplicada apenas aos casos em que, dentro de vinte dias ap\u00f3s o in\u00edcio da fiscaliza\u00e7\u00e3o, o contribuinte j\u00e1 tenha confessado o d\u00e9bito tribut\u00e1rio em DCTF. A legisla\u00e7\u00e3o tribut\u00e1ria permite que o contribuinte declare um d\u00e9bito antes do in\u00edcio&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-11T17:33:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-11T17:34:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/Denuncia-espontanea-DIPJ.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"CARF decide que declara\u00e7\u00e3o dos d\u00e9bitos em DIPJ n\u00e3o serve para afastar multa de 75% na den\u00fancia espont\u00e2nea.\",\"datePublished\":\"2022-08-11T17:33:55+00:00\",\"dateModified\":\"2022-08-11T17:34:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/\"},\"wordCount\":300,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/Denuncia-espontanea-DIPJ.jpg\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/\",\"name\":\"CARF decide que declara\u00e7\u00e3o dos d\u00e9bitos em DIPJ n\u00e3o serve para afastar multa de 75% na den\u00fancia espont\u00e2nea. - 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Aureum Advocacia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/","og_locale":"pt_BR","og_type":"article","og_title":"CARF decide que declara\u00e7\u00e3o dos d\u00e9bitos em DIPJ n\u00e3o serve para afastar multa de 75% na den\u00fancia espont\u00e2nea. - Aureum Advocacia","og_description":"A 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo Fiscal &#8211; CARF entendeu que os d\u00e9bitos declarados na Declara\u00e7\u00e3o Integrada de Informa\u00e7\u00f5es Econ\u00f4mico-Fiscais &#8211; DIPJ e n\u00e3o declarados na Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais &#8211; DCTF n\u00e3o fazem jus ao afastamento da multa de 75% nos casos de den\u00fancia espont\u00e2nea. O entendimento que prevaleceu na C\u00e2mara &#8211; que analisou a mat\u00e9ria pela primeira vez &#8211; se voltou no sentido de que a multa de mora de 20% \u00e9 aplicada apenas aos casos em que, dentro de vinte dias ap\u00f3s o in\u00edcio da fiscaliza\u00e7\u00e3o, o contribuinte j\u00e1 tenha confessado o d\u00e9bito tribut\u00e1rio em DCTF. A legisla\u00e7\u00e3o tribut\u00e1ria permite que o contribuinte declare um d\u00e9bito antes do in\u00edcio&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/11\/carf-decide-que-declaracao-dos-debitos-em-dipj-nao-serve-para-afastar-multa-de-75-na-denuncia-espontanea\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2022-08-11T17:33:55+00:00","article_modified_time":"2022-08-11T17:34:54+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/Denuncia-espontanea-DIPJ.jpg","type":"image\/jpeg"}],"author":"Patrick","twitter_card":"summary_large_image","twitter_misc":{"Escrito 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