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[4|2  T1?' <t |2  T1? f |2  T1? f |2  T1?f < |2  T1? . |2  T1?f  |2  T1?$  T? DDeloitte no Brasilv2 *E N1? x H  0޽h ? f3ffy___PPT10Y+D=' = @B +9 K0 ` h(  h h  `P1?ui  D   L + h# + h N xaxa?;   %RECEITA Limite mnimo para tributao$&  & h T xaxa?L   .CUSTO/DESPESA Limite mximo de dedutibilidade &/n " / h  ` 1?v+ K  NBrasil   h  ` 1?   PExterior    l h <1?  +  h H xaxa? o  KB  ~B  h N1?lB  h <8c?T U  xB  hB H8c? xB  h H8c? rB hB B8c?  xB hB H8c?   xB h H8c?   rB hB B8c?  l h <1?   h Ht xaxa? B  KA   h TP 1?r2  D 2  h T 1?% ` D 2  h T ? a 1. Introduo H h 0޽h ? 3f3ffy___PPT10Y+D=' = @B + K0 "#T(  :B  3  ` :B  3  :B  3 I:B  3  ` :B  3    :B  3  I :B  3  ` @   C u ` z :B   3    @   C u  z :B   3  I @   C u Iz :B  3  ` @  C  ` :B  3  @  C  :B  3 I@  C I:B  3 hi :B  3 :B  3  BC:B  3 @  C :B  3 p:B  3  p @  C  p :B  3  h :B  3  h :B  3 h  T 1? x  D 2    N gֳgֳ?m KREGRAS GERAIS PARA CLCULO DOS MTODOS DE PREOS DE TRANSFERNCIA NO BRASILLL L ! Np gֳgֳ?U  Conceito de  produto  bens, servios e direitos Aplicao  produto a produto Impossibilidade de compensao de ajustes entre produtos Clculo anual (janeiro/dezembro) Efeitos cambiais nus da prova do contribuinte Detalhamento do clculo na DIPJ Multa por insuficincia no recolhimento = 75% + juros SELIC Sem reflexo na valorao aduaneira (independncia das legislaes) Efeito do ajuste = adio no lucro real/ base de clculo da CSLL `444  # T ? a 1. Introduo H  0޽h ? 3f3ffy___PPT10Y+D=' = @B +M! :0u K0 \ T ,,p(  p p T8 ?)W+ w/Histrico dos Preos de Transferncia no Brasil00 0 p T ? a 1. Introduo XB p 0DorGtrXB p 0DoGG p <$ H 5DEAIN: Delegacia Especial de Assuntos Internacionais"&6 6 p 0    UAs normas de preos de transferncia entram em vigor com a Lei 9.430/96 em 01.01.1997VV V p <p rL2  J1997   p <, ~ 7 >  J2001   p <  sJ  J2002   p <` rm 2  J2000   p <$ rR2  J1999   p < r72  J1998  p 0 {p WCriao da DEAIN*  p 0 n ^ `DIPJ/99(98) exige informaes detalhadas para as 50 maiores operaes de importao e exportaoaa a p 0  4 ' KO mtodo PRL 60% entra em vigor em 01.01.2000, institudo pela Lei 9.959/00LL L p 0h { uO  ADIPJ/00(99) requisita a abertura dos preos parmetro e praticadoBB B p 0% W i#IN 38/97 regulamenta a Lei 9.430/96$$ $ p 0+  ~ }7IN 32/01 consolida as normas de Preos de Transferncia88 8 p 0$  v  TMP 66 estabelece procedimentos contbeis para o controle dos preos de transfernciaUU U p H ? P )g =IN 243/02 altera dispositivos de TP e revoga IN 32/01>> > p # lZGHI?gj" p@  fZG(HҡI7?G  p 0T5 zJ  ^2003 " p  fZHrIs ?r. Z 3 p H8 ?  aIN 321/03 estabelece novos critrios para converso dos valores para Reais, quanto s importaesbb J" p  fZHAI}?r(  p <p= N  R2004  p HLA ? ! KIN 382/04 altera dispositivos sobre dispensa de comprovao nas exportaesLL L" p # lZG*H1JIX?kXB p 0DoXB  p 0DoXB !p 0Do77XB "p 0Do  XB #p 0Do  XB $p 0Do XB %p 0Dogg &p HF ?  >Lei 10.833/03 Trata da dispensa de comprovao nas exportaes?? ?" 'p@ # lZG*HIIgv?u0  XB (p 0Do XB )p 0Do *p <K }J  R2005  +p HtO ? BU NLei 11.196/05, IN 602 e Portaria 436 Tratam de Ajuste cambial para exportaesOO O" ,p  fZHI(?l H p 0޽h ?ppppppppp&p'p,p f3ffy___PPT10Y+D=' = @B +A K0 +#` (     NU gֳgֳ?m CBENS E SERVIOS ADQUIRIDOS NO EXTERIOR CRITRIOS DE DEDUTIBILIDADEDD D^  61?N6 le  N,[ xaxa? m F Preos limites calculados pelos seguintes mtodos: -Preos Independentes Comparados - PIC -Preo de Revenda menos Lucro - PRL -Custo de Produo mais Lucro - CPL    TW xaxa?e @Adotar como limite, o maior preo apurado dentre os trs mtodosAA A^  61? 2   T|" xaxa? P  BComparar com o preo efetivo da operao. Caso o preo da operaoCC C^  61?p fj x   N xaxa?\ Yd b MO excesso verificado dever ser adicionado na apurao do Lucro Real e da CSLNN N^   61?X B 2   T xaxa? i  hO preo ou a posterior despesa de depreciao/amortizao dedutvel na apurao do Lucro Real e da CSLii ijB   B1?: jjB   B1? jB  B1? t %   T, xaxa?} O KMaior   N xaxa? x  KMenor jB @ B1?P h % P |B  TD1? , , P |B  TD1? ,    TP} 1?_ } D 2   T 1?Q  D 2   T ?( T2. Importaes H  0޽h ? 3f3ffy___PPT10Y+D=' = @B + J0u K0   (  _F   B2  3 r B2  3   < ?" u%(A) Custo da Matria-prima importada: &&c &T2  c $GDH6 B2  3   B2  3      <܍ ?"v /(E) Base de Clculo da Margem de Lucro (D - C): 00c 0   <x ?"  s#(B) Custo Total do Produto Acabado: $$c $   < ?" ~.(D) Preo Lquido de Venda do Produto Acabado: //c /   < ?"@ 0  xR$51,004 hcc   <a ?" k  o(F) Margem de Lucro (E x 60%):  c   <e ?"  \R$55,00$ h c   <i ?"   l(C) Valor Agregado (B - A): c   <m ?" _ m(G) Preo Parmetro (D - F): c   <q ?" p wR$0,004hcc^  <ܸ ?"  (H) Ajuste Unitrio Obs.: Se A > G, (A  G); Se A < G, no h ajuste  GGc G2  S     B h g v* # #"  H2  C 'g v*T2  c $LGKH>)tR  6G?" ! e  <h ?" xR$35,004 hcc  <Ƙ ?" ( xR$90,004 hcc  <˘ ?"" y R$140,004 h cc   <И ?"  xR$85,004 hcc  <Ę ?" xR$ 89,004 hcc1  T$ 1?lS =PRL 60% - METODOLOGIA DA LEI N 9.430/96 E DA IN SRF N 32/018>( 26"=  T@ ?( T2. Importaes H  0޽h ? ̙33y___PPT10Y+D=' = @B + M0u K0 (  (  :2  3 Qr:2  3 P  < ?"pA  R$35,00 @ h cc   < ?"! u%(A) Custo da Matria-prima importada: &&c &L2  c $GDH6 $ :2  3 0  :2  3 F     < ?"  xR$54,444 hcc   < ?" D(E) Participao da MP no Preo de Venda do Produto Acabado (C x D): EEc E   < ?"p N xR$90,004 hcc   <h ?"!  s#(B) Custo Total do Produto Acabado: $$c $   <` ?"p`  R$140,00 @ h cc   < ?"! ~.(D) Preo Lquido de Venda do Produto Acabado: //c /  < ?"   o(F) Margem de Lucro (E x 60%):  c   <` ?"B   v38,89%4hcc$  <T ?" B  2(C) Percentual de Participao da MP no PA (A /B): 33c4,  <XԘ ?"  m(G) Preo Parmetro (E - F): c   <ט ?"   xR$13,234 hccV  <t$ ?"4   (H) Ajuste Unitrio Obs.: Se A > G, (A  G); Se A < G, no h ajuste GGc G:2  3 Q ` g v* # #" K H2  C 'g v*T2  c $LGKH>)lR  6G?"Q   <p ?"@ 0  xR$32,674 hcc  < ?"@0 xR$21,774 hcc  T7 1?lS )PRL 60% - METODOLOGIA DA IN SRF N 243/028*( 2!")  T ?( T2. Importaes H  0޽h ? ̙33y___PPT10Y+D=' = @B + N0u K0 &(    B      T[ 1?lS |&PRL 60% - ASPECTOS POLMICOS IN 243/02'( 2'&  T) ?( T2. Importaes H  0޽h ? ̙33y___PPT10Y+D=' = @B +X K0  @`(  ` ` NH gֳgֳ? GRECEITAS ORIUNDAS DE EXPORTAO PARA O EXTERIOR CRITRIOS DE TRIBUTAOHH H ` T xaxa1? F EPreo mdio de venda nas exportaes efetuadas com pessoas vinculadasFF F[ ` T xaxa1?X% Comparar com preo mdio praticado na venda dos mesmos bens, pela prpria empresa no mercado brasileiro, em condies de pagamentos semelhantes  ` Zxaxa1?c_U MPreo de Exportao inferior a 90% do preo de venda no mercado brasileiro?NN N ` Zxaxa1?-  R Nada a fazer    ` Txaxa1?) 5b  m%Arbitramento de Receita de Exportao&& & ` TTxaxa1?Y [  LCalcular os preos arbitrados com base nos seguintes mtodos: - Preo Venda nas Exportaes - PVEX - Preo Venda por atacado no pas destino - Lucro - PVA - Preo Venda a varejo no pas destino - Lucro - PVV - Custo de aquisio/ produo + tributos+ Lucro - CAP   ` Z%xaxa1? >5  y1Adotar como preo arbitrado o menor valor apurado22 2  ` T!xaxa1?= > })Comparar como preo efetivo de exportao$* *%  ` ZPjxaxa1?= N SAdicionar na apurao do Lucro Real e da CSLL a insuficincia de receita registradaTT T  ` T&xaxa?!a ISim   ` Txaxa?!-r INo  ` N~xaxa?J8`  v.Base Legal: Artigos 19 e 28 da Lei n 9.430/96// /B `@ ZD1?|4|B ` ZD1?<0h<B ` ZD1?`\`B `@ ZD1?PB ` ZD1?PB `@ ZD1?, B `@ ZD1? X0 B `@ ZD1?  B ` ZD1?< , B ` ZD1?   ` T1?%  D 2  ` Tt/? T3. Exportaes H ` 0޽h ? 3f3ffy___PPT10Y+D=' = @B +|b K0 (  d  <1? d  <1?ddB  <1?pdB  <1?pdB  <1? I pB  H1? O O   N8gֳgֳ?J 1 WComparao pura    N@gֳgֳ?)    MCusto    Ngֳgֳ?@ '  ORevenda    HLgֳgֳ?T T EXPORTAO      H(gֳgֳ?T LPVEX    H@ gֳgֳ?[TU  T CAP (15%)     H7gֳgֳ?d 4r^  S PVV (30%)     Hgֳgֳ?v 4rp  S PVA (15%)     Hxgֳgֳ? T IMPORTAO     Hgֳgֳ? KPIC   H(gֳgֳ?[U  T CPL (20%)     HFgֳgֳ?d ^  T PRL (20%)     HIgֳgֳ?n  B   Ngֳgֳ? _COMPARAO DE MTODOS   TT1?x  D 2 B  ZD1? T L B  ZD1?  dB  <1? p   Ngֳgֳ?   U Revenda/Custo   Hgֳgֳ? T  KN/A   Hgֳgֳ?   T PRL (60%)   H  0޽h ? 3f3ffy___PPT10Y+D=' = @B + K0 ,$<(  < < N ygֳgֳ? gPROCEDIMENTOS DE FISCALIZAO  < Ntgֳgֳ?  KA empresa submetida a procedimentos de fiscalizao dever fornecer aos fiscais: A indicao do mtodo por ela adotado. A documentao suporte para determinao do preo praticado e respectivas memrias de clculo, observados os dispostos nos artigos 35 e 36 da IN 243/02. Caso as informaes fornecidas sejam consideradas insuficientes pelos fiscais, estes podero determinar o preo com base em outros documentos de que dispuser, aplicando um dos mtodos apresentados.BR 4 4R  < T,Dgֳgֳ?!tJ  y%Base Legal: Artigo 40 da IN n 243/02$&% & < T`1?  W & 2   < HE?  f 4. Procedimentos de Fiscalizao!! !H < 0޽h ? 3f3ffy___PPT10Y+D=' = @B +   K0   D (  Dd D <1?+0 d D <1? 0d D <1?PP D Ngֳgֳ? z0OMISSO DO CONTRIBUINTE NA APLICAO DOS MTODOS11 1 D H?  f 4. Procedimentos de Fiscalizao!! ! D Zxaxa1? f  PRL. CLCULO DO PREO-PARMETRO. OBRIGAO DO CONTRIBUINTE. ATIVIDADE SUPLETIVA DO FISCO. Na apurao do preo-parmetro, cumpre ao contribuinte faz-lo segundo o que dispe a Lei n 09.430.96, art. 21, e amparado nos documentos ali elencados. Na sua omisso, trabalhar o Fisco, mas, agora, sob o amparo da IN n 38.97, art. 39, pargrafo nico, de sorte a tudo fazer para, escorado em documentos que amealhar, sem restrio, calcular mencionado preo-parmetro. Se o contribuinte omitiu-se, assumiu um risco. Agora, o que no razovel, se tencionar inverter a carga desse risco; descarregar sobre a fiscalizao exigncias que no constam da legislao pertinente, quais, por exemplo, pesquisa em multiplicidade de fontes de informao, identidade de produto, equivalncia de magnitude entre as operaes comparadas. (grifos nossos)0x7N0x7 '-@ O8,XX1 D T? aDelegacia da Receita Federal de Julgamento em Campinas / 1a. Turma / DECISO 3.716 em 27.03.2003 bbaH D 0޽h ? kay___PPT10Y+D=' = @B +  0u K0  L6(  L L <|x@A  ;* Pressupem conduta dolosa ** H casos de mais de 40 meses<< <5L p`zn L# `pzn L 0Tp2  BRiscos do no atendimento legislao de Preos de TransfernciaC 2C Co L 0`zn a) Declarao falsa com diminuio de tributo: Multa de mora recolhimento espontneo de at 20%; Multa de 75% por auto de infrao, agravada para 150% no caso de evidente intuito de fraude; Juros Selic; Multa de R$ 20 para cada grupo de 10 informaes incorretas ou omitidas; Recluso de 2 a 5 anos, mais multa (art. 1, I da lei dos crimes contra a ordem tributria)*; Suspenso do registro no CRC para o contador. b) Declarao falsa: Multa de R$ 20 para cada grupo de 10 informaes incorretas ou omitidas; Deteno de 6 meses a 2 anos, mais multa (art. 2, I da lei dos crimes contra a ordem tributria);* Suspenso do registro no CRC. c) Fiscalizao Prolongada** pode atrair outros tipos de auditorias fiscaisx/-q---L-/qL*0vfr L 6jJ @ L H?  T5. Penalidades H L 0޽h ? f3ffy___PPT10Y+D=' = @B +  0u K0   @T(  T T s *<   ?L   T# +R  T < p  S reas Conexas  T 0TؤP~ h"Alquotas II e Valorao Aduaneira## # T 00ܤP@N  f Critrios de avaliao de custos!! ! T 0٤P XImpostos indiretos  T 0'P  cCompensao privada de cmbio   T 0P   UTributao IRRF `"  T 0HKIPvp]PG `"  T 0H}JIPvpG P f  T 6GPvHIPvpG PG `"  T 0HIPvpPG `" T 0HIPvpG Po  T H g?  X6. Riscos Reflexos H T 0޽h ?_TT TTT TTT TTT TT TT f3ffy___PPT10Y+D=' = @B +50u K0 -% <(  < < TA ? 3?"  < HX8?% g!Escritrios da Deloitte no Brasil"" "H < 0޽h ? 33y___PPT10Y+D=' = @B +T% N K0 )$!$` \#(  \% \ H@?| 2 QFIEAM Federao das Indstrias do Estado do Amazonas Manaus, 30 de Maro de 2006.,R(5 ff R: \ B@CqDELFX3fiij jllmm&n-n4p:pBpLqTq]qgqpmibZQF:,$-49=@@@=8}3k+Z K=1% g_XQIB<5-'!  iw(t(r(o(l(j(h(e(d(c(`'_']'\'['Y'Y'Y$YYYYYYYYYY~YlY_YTYMYKYK\K]K_I`IaIdIeIgIjIkInIpIsItIwIIKMPSX^cks}  #%'(w(),@`@`"`  \ BCDEF3f>>>@BDGJNQUY]achjjjjjjjjjyjqjjjcj^jXjVjVjVfVbW^XZZV[R^N`KcHgFkCo@s?w>}>>yuojfb_\ZXWvi^RF;2( ufXK @5, ")4?J Wcq~ !*4?KX ds   KL@`@`"`l  \ BCDEF3f>>>@BDGJNQUY]achjjjjjjjjjyjpjjjcj\jXjUjTjUfUbW^XZZV[R^N`KcHgFkCo@s?w>}>>ysojfb_\ZXWvi^RF;2( ufXK @5* ")4?J Wcq~ !)4?KW ds   KL@`@`"`lx .  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