{"id":12781,"date":"2019-01-07T17:20:49","date_gmt":"2019-01-07T17:20:49","guid":{"rendered":"http:\/\/sindaspcg.org.br\/wp\/?page_id=12781"},"modified":"2020-07-28T17:17:21","modified_gmt":"2020-07-28T17:17:21","slug":"palavra-do-presidente","status":"publish","type":"page","link":"https:\/\/sindaspcg.org.br\/wp\/palavra-do-presidente\/","title":{"rendered":"PALAVRA DO PRESIDENTE"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”off|desktop” admin_label=”Hero” _builder_version=”3.22″ use_background_color_gradient=”on” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#e7edf9″ custom_margin=”||-92px|||” custom_padding=”3px||1px|||” custom_padding_tablet=”130px||130px|”][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”3.22″ min_height=”594px”][et_pb_row _builder_version=”4.0.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_margin=”-90px|auto|-37px|auto||” custom_padding=”22px|||||”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.0.7″ text_font=”Play||||||||” header_font=”Play|700|||||||” header_font_size=”46px” header_line_height=”1.3em” text_orientation=”center” max_width=”700px” module_alignment=”center” min_height=”86px” custom_margin=”2px||0px|||” custom_padding=”126px||24px|||” animation_direction=”top”]<\/p>\n

PALAVRA DO PRESIDENTE<\/h1>\n

[\/et_pb_text][et_pb_divider show_divider=”off” _builder_version=”4.0.7″ max_width=”90px” max_width_tablet=”12%” max_width_last_edited=”off|desktop” module_alignment=”center” custom_margin=”|||” animation_style=”flip” animation_delay=”50ms”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”3_4,1_4″ _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” min_height=”801px” custom_margin=”-16px|auto||auto||” custom_padding=”1px|||||”][et_pb_column type=”3_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”3.27.4″]Dos Intervenientes do Com\u00e9rcio Exterior: o Despachante Aduaneiro e recentes publica\u00e7\u00f5es da Receita Federal do Brasil<\/strong><\/p>\n

A Nota 2 ao Artigo 808 do Regulamento Aduaneiro descreve quais s\u00e3o as atividades relacionadas ao despacho aduaneiro, elencando-as nos incisos I a VII, bem como disp\u00f5e este artigo sobre a forma de investidura nas fun\u00e7\u00f5es de despachante aduaneiro. O exerc\u00edcio da profiss\u00e3o de despachante aduaneiro somente \u00e9 permitido \u00e0 pessoa f\u00edsica inscrita, respectivamente, no Registro de Despachantes Aduaneiros, mantidos pela Secretaria da Receita Federal do Brasil (RFB). O Artigo 809 descreve quem poder\u00e1 representar o importador, o exportador no exerc\u00edcio das atividades referidas no artigo 808, bem assim em outras opera\u00e7\u00f5es de com\u00e9rcio exterior (Decreto-Lei n\u00ba 2.472, de 1988. Art. 5\u00ba, caput e \u00a71\u00ba), sendo o despachante aduaneiro, o representante legal, em qualquer caso,Inciso IV.O despachante aduaneiro \u00e9 uma das pessoas expressamente autorizadas e credenciadas no Sistema de Com\u00e9rcio Exterior \u2013 SISCOMEX. \u00c9 legalmente considerado um interveniente nas opera\u00e7\u00f5es de com\u00e9rcio exterior.<\/p>\n

O tomador dos servi\u00e7os do despachante aduaneiro \u00e9 o importador, o exportador, o viajante procedente do exterior em rela\u00e7\u00e3o \u00e0 sua bagagem.<\/p>\n

De acordo com o artigo 5\u00ba, \u00a7 2\u00ba, do Decreto-lei n\u00ba 2.472, de 1.9.88, o Despachante Aduaneiro tem sua remunera\u00e7\u00e3o designada por Honor\u00e1rios, os quais s\u00e3o pagos por interm\u00e9dio dos sindicatos de classe, que ret\u00e9m o imposto de renda na fonte e devolvem o valor l\u00edquido aos profissionais. O artigo 719 do Regulamento do Imposto de Renda, baixado com o Decreto n\u00ba 3.000, de 25.12.99 (RIR\/99) regulamenta essa norma legal. A Portaria n\u00ba 78, de 2004, da SRRF-8a. RF disp\u00f5e que os honor\u00e1rios de despachantes aduaneiros devem ser pagos por interm\u00e9dio das entidades de classe para fins de reten\u00e7\u00e3o do imposto de renda na fonte.<\/p>\n

Chamamos aten\u00e7\u00e3o para os recentes of\u00edcios e Portarias emitidos pelos Inspetores-Chefes das Regi\u00f5es Fiscais da Receita Federal do Brasil (RFB),inclusive o Sr. Jo\u00e3o de Figueiredo Cruz, inspetor-chefe da delegacia da Receita Federal da 8\u00aa Regi\u00e3o Fiscal, em S\u00e3o Paulo, onde alertam os despachantes aduaneiros, importadores e exportadores para o fiel cumprimento do recolhimento dos tributos decorrentes da recep\u00e7\u00e3o dos honor\u00e1rios da categoria.<\/p>\n

A Receita Federal iniciou a fiscaliza\u00e7\u00e3o sobre o recolhimento de tributos decorrentes da recep\u00e7\u00e3o dos Honor\u00e1rios pelos Despachantes Aduaneiros em todo o territ\u00f3rio Nacional, sendo eles o Imposto de Renda e a Contribui\u00e7\u00e3o Previdenci\u00e1ria.<\/p>\n

Em trecho do documento, do Of\u00edcio n\u00ba 129\/2016 RFB\/ALF\/SPO\/GABIN\/Circular, o Inspetor da 8\u00aa Regi\u00e3o Fiscal alerta: \u201cPeriodicamente, a ALF\/SP poder\u00e1 efetuar levantamentos e dilig\u00eancias com vistas a apurar a regularidade na declara\u00e7\u00e3o dos valores decorrentes da cobran\u00e7a desses honor\u00e1rios e encaminhar\u00e1 informa\u00e7\u00f5es \u00e0s Delegacias da RFB, conforme o caso, para as provid\u00eancias concernentes \u00e0 fiscaliza\u00e7\u00e3o do Imposto de Renda e da Contribui\u00e7\u00e3o Previdenci\u00e1ria incidentes sobre essas receitas.\u201d<\/p>\n

Foram expedidos of\u00edcios semelhantes pelos inspetores de Vit\u00f3ria\/ES, Rio de Janeiro, Santos\/SP, Belo Horizonte, S\u00e3o Paulo e Porto de Paranagu\u00e1 orientando os profissionais da \u00e1rea de Com\u00e9rcio Exterior a este respeito.<\/p>\n

Marcos Farneze
\nPresidente do SINDASP
\nPalavra do Presidente
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Conhe\u00e7a nossas m\u00eddias sociais<\/h2>\n

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Presidentes do SINDASP<\/h1>

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Conhe\u00e7a nossas m\u00eddias sociais<\/h2>

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