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{"id":10636,"date":"2015-12-03T00:00:00","date_gmt":"2015-12-03T02:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/decore-tem-regras-alteradas-por-nova-resolucao-do-cfc-html\/"},"modified":"2018-05-29T21:26:27","modified_gmt":"2018-05-30T00:26:27","slug":"decore-tem-regras-alteradas-por-nova-resolucao-do-cfc-html","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/decore-tem-regras-alteradas-por-nova-resolucao-do-cfc-html\/","title":{"rendered":"DECORE tem regras alteradas por nova Resolu\u00e7\u00e3o do CFC"},"content":{"rendered":"O Conselho Federal de Contabilidade (CFC) publicou no Di\u00e1rio Oficial da Uni\u00e3o (DOU) de 23 de novembro a Resolu\u00e7\u00e3o CFC 1.492\/2015, que altera alguns pontos da Resolu\u00e7\u00e3o CFC n\u00ba 1.364\/2011 e versa sobre a Declara\u00e7\u00e3o Comprobat\u00f3ria de Percep\u00e7\u00e3o de Rendimentos, conhecida como DECORE. Sua vig\u00eancia inicia em 1\u00ba de janeiro de 2016.<\/p>\n
A DECORE \u00e9 utilizada para comprovar rendimentos de profissionais aut\u00f4nomos e\/ou liberais, s\u00f3cios de empresas, produtores rurais ou outras pessoas f\u00edsicas que queiram demonstrar renda, de forma a pleitear empr\u00e9stimos, financiamentos, vistos, aumento de limites em cheque especial ou cart\u00f5es de cr\u00e9dito, por exemplo.<\/p>\n
A primeira altera\u00e7\u00e3o, feita no \u00a7 1\u00ba do artigo 2\u00ba, estabelece que a DECORE dever\u00e1 ser emitida mediante assinatura com certifica\u00e7\u00e3o digital, ficando armazenado o documento \u00e0 disposi\u00e7\u00e3o para envio \u00e0 Receita Federal do Brasil, al\u00e9m de confer\u00eancias por parte da Fiscaliza\u00e7\u00e3o.<\/p>\n
Na nova reda\u00e7\u00e3o, o caput do artigo 4\u00ba foi alterado para \u201cA emiss\u00e3o da DECORE fica condicionada \u00e0 realiza\u00e7\u00e3o do upload, efetuado eletronicamente, de toda documenta\u00e7\u00e3o legal que serviu de lastro\u201d, sendo seguido pela mudan\u00e7a em seu \u00a7 1\u00ba:<\/p>\n
\u201c\u00a7 1\u00ba O Conselho Regional de Contabilidade poder\u00e1 realizar verifica\u00e7\u00f5es referentes \u00e0 documenta\u00e7\u00e3o legal que serviu de lastro para a emiss\u00e3o da DECORE, inclusive daquelas canceladas, cabendo ao Setor de Fiscaliza\u00e7\u00e3o do Conselho Regional de Contabilidade fazer as verifica\u00e7\u00f5es cab\u00edveis quanto \u00e0 sua correta aplica\u00e7\u00e3o.\u201d<\/em><\/p>\nAinda no artigo 4\u00ba, foram revogados os \u00a7 2\u00ba e 3\u00ba, que tratavam de emiss\u00f5es subsequentes e presta\u00e7\u00e3o de contas, respectivamente. Por fim, a reda\u00e7\u00e3o do Anexo II tamb\u00e9m foi alterada.<\/p>\n
Baixe arquivo com a reda\u00e7\u00e3o completa da nova Resolu\u00e7\u00e3o neste link.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Assinatura com certifica\u00e7\u00e3o digital ser\u00e1 obrigat\u00f3ria para emiss\u00e3o da DECORE.<\/p>\n","protected":false},"author":3,"featured_media":10637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[40,37],"tags":[102,341,544,545],"class_list":["post-10636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade","category-noticias","tag-cfc","tag-conselho-federal-de-contabilidade","tag-declaracao-comprobatoria-de-percepcao-de-rendimentos","tag-decore"],"yoast_head":"\n
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