{"id":3550,"date":"2024-03-14T19:40:45","date_gmt":"2024-03-14T22:40:45","guid":{"rendered":"https:\/\/atividademapa.com\/?post_type=product&#038;p=3550"},"modified":"2024-03-28T16:08:36","modified_gmt":"2024-03-28T19:08:36","slug":"mapa-pericia-arbitragem-e-atuaria-51-2024","status":"publish","type":"product","link":"https:\/\/atividademapa.com\/?product=mapa-pericia-arbitragem-e-atuaria-51-2024","title":{"rendered":"MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024"},"content":{"rendered":"<h1>MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024<\/h1>\n<p>MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024<\/p>\n<p><strong><u>DADOS DA ATIVIDADE:<\/u><\/strong><strong><br \/>\n<\/strong>A empresa apresentou ao Perito sua receita, al\u00edquota e DAS recolhido no per\u00edodo, conforme demonstrado na tabela:<\/p>\n<table width=\"635\">\n<tbody>\n<tr>\n<td width=\"64\">M\u00eas<\/td>\n<td width=\"87\">Receita 2022<\/td>\n<td width=\"91\">Receita 2023<\/td>\n<td width=\"91\">RBT12 2023<\/td>\n<td width=\"91\">Al\u00edq. Nominal<\/td>\n<td width=\"64\">PD<\/td>\n<td width=\"76\">Aliq. Efetiva<\/td>\n<td width=\"72\">DAS 2023<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Janeiro<\/td>\n<td width=\"87\">165.385,40<\/td>\n<td width=\"91\">167.370,02<\/td>\n<td width=\"91\">3.006.132,88<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,86%<\/td>\n<td width=\"72\"><strong>19.843,08<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Fevereiro<\/td>\n<td width=\"87\">142.305,98<\/td>\n<td width=\"91\">144.013,65<\/td>\n<td width=\"91\">3.008.117,50<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,86%<\/td>\n<td width=\"72\"><strong>17.076,69<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Mar\u00e7o<\/td>\n<td width=\"87\">405.280,98<\/td>\n<td width=\"91\">410.144,35<\/td>\n<td width=\"91\">3.009.825,18<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,86%<\/td>\n<td width=\"72\"><strong>48.640,26<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Abril<\/td>\n<td width=\"87\">252.237,23<\/td>\n<td width=\"91\">255.264,07<\/td>\n<td width=\"91\">3.014.688,55<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,86%<\/td>\n<td width=\"72\"><strong>30.284,24<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Maio<\/td>\n<td width=\"87\">447.548,28<\/td>\n<td width=\"91\">452.918,86<\/td>\n<td width=\"91\">3.017.715,39<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,87%<\/td>\n<td width=\"72\"><strong>53.746,66<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Junho<\/td>\n<td width=\"87\">301.060,46<\/td>\n<td width=\"91\">304.673,19<\/td>\n<td width=\"91\">3.023.085,97<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,87%<\/td>\n<td width=\"72\"><strong>36.170,08<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Julho<\/td>\n<td width=\"87\">193.547,88<\/td>\n<td width=\"91\">195.870,45<\/td>\n<td width=\"91\">3.026.698,70<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,88%<\/td>\n<td width=\"72\"><strong>23.259,89<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Agosto<\/td>\n<td width=\"87\">129.851,13<\/td>\n<td width=\"91\">131.409,34<\/td>\n<td width=\"91\">3.029.021,27<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,88%<\/td>\n<td width=\"72\"><strong>15.607,89<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Setembro<\/td>\n<td width=\"87\">334.577,25<\/td>\n<td width=\"91\">338.592,18<\/td>\n<td width=\"91\">3.030.579,49<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,88%<\/td>\n<td width=\"72\"><strong>40.220,54<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Outubro<\/td>\n<td width=\"87\">321.657,73<\/td>\n<td width=\"91\">325.517,62<\/td>\n<td width=\"91\">3.034.594,41<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,88%<\/td>\n<td width=\"72\"><strong>38.679,60<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Novembro<\/td>\n<td width=\"87\">128.663,09<\/td>\n<td width=\"91\">130.207,05<\/td>\n<td width=\"91\">3.038.454,31<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,89%<\/td>\n<td width=\"72\"><strong>15.476,50<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\">Dezembro<\/td>\n<td width=\"87\">184.017,49<\/td>\n<td width=\"91\">186.225,70<\/td>\n<td width=\"91\">3.039.998,26<\/td>\n<td width=\"91\">14,70%<\/td>\n<td width=\"64\">85.500,00<\/td>\n<td width=\"76\">11,89%<\/td>\n<td width=\"72\"><strong>22.137,58<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Referenciais legais para apoio na solu\u00e7\u00e3o dos quesitos:<\/em><\/strong><\/p>\n<p>Al\u00edquotas: art. 1\u00b0 da Lei 10.485\/2002 e Lei 123\/2006 Anexo II; art. 18 \u00a74\u00b0-a, inciso I.<\/p>\n<p><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm\">https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10485.htm<\/a><\/p>\n<p><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm<\/a><\/p>\n<p>Redu\u00e7\u00e3o da base de c\u00e1lculo: Lei 10.485\/2002, art. 1\u00b0 \u00a72\u00b0 \u201cII\u201d, e IN 2.121, art. 422 \u201cII\u201d.<\/p>\n<p><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=127905\">http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=127905<\/a><\/p>\n<p>DARF &#8211; As empresas optantes pelo Simples Nacional recolher\u00e3o o PIS e a COFINS em DARF, nos c\u00f3digos 8109 e 2172, respectivamente (Lei n\u00ba 10.833\/2003, artigo 10, inciso III).<\/p>\n<p><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm\">https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm<\/a><\/p>\n<p>Al\u00edquotas e partilha do Simples Nacional \u2013 Industria (Lei 123\/2006)<\/p>\n<p><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm\">https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp123.htm<\/a><\/p>\n<table width=\"397\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"233\"><strong>Receita Bruta em 12 Meses (em R$)<\/strong><\/td>\n<td width=\"82\"><strong>Al\u00edquota<\/strong><\/td>\n<td width=\"82\"><strong>Valor a Deduzir (em R$)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"59\">1<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"174\">At\u00e9 180.000,00<\/td>\n<td width=\"82\">4,50%<\/td>\n<td width=\"82\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"59\">2<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"174\">De 180.000,01 a 360.000,00<\/td>\n<td width=\"82\">7,80%<\/td>\n<td width=\"82\">5.940,00<\/td>\n<\/tr>\n<tr>\n<td width=\"59\">3<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"174\">De 360.000,01 a 720.000,00<\/td>\n<td width=\"82\">10,00%<\/td>\n<td width=\"82\">13.860,00<\/td>\n<\/tr>\n<tr>\n<td width=\"59\">4<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"174\">De 720.000,01 a 1.800.000,00<\/td>\n<td width=\"82\">11,20%<\/td>\n<td width=\"82\">22.500,00<\/td>\n<\/tr>\n<tr>\n<td width=\"59\">5<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"174\">De 1.800.000,01 a 3.600.000,00<\/td>\n<td width=\"82\">14,70%<\/td>\n<td width=\"82\">85.500,00<\/td>\n<\/tr>\n<tr>\n<td width=\"59\">6<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"174\">De 3.600.000,01 a 4.800.000,00<\/td>\n<td width=\"82\">30,00%<\/td>\n<td width=\"82\">720.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"621\">\n<tbody>\n<tr>\n<td width=\"64\"><strong>Faixas<\/strong><\/td>\n<td colspan=\"7\" width=\"557\"><strong>Percentual de Reparti\u00e7\u00e3o dos Tributos<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"64\"><\/td>\n<td width=\"89\">IRPJ<\/td>\n<td width=\"75\">CSLL<\/td>\n<td width=\"91\">Cofins<\/td>\n<td width=\"91\">PIS\/Pasep<\/td>\n<td width=\"64\">CPP<\/td>\n<td width=\"76\">IPI<\/td>\n<td width=\"72\">ICMS<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">1<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"89\">5,50%<\/td>\n<td width=\"75\">3,50%<\/td>\n<td width=\"91\">11,51%<\/td>\n<td width=\"91\">2,49%<\/td>\n<td width=\"64\">37,50%<\/td>\n<td width=\"76\">7,50%<\/td>\n<td width=\"72\">32,00%<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">2<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"89\">5,50%<\/td>\n<td width=\"75\">3,50%<\/td>\n<td width=\"91\">11,51%<\/td>\n<td width=\"91\">2,49%<\/td>\n<td width=\"64\">37,50%<\/td>\n<td width=\"76\">7,50%<\/td>\n<td width=\"72\">32,00%<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">3<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"89\">5,50%<\/td>\n<td width=\"75\">3,50%<\/td>\n<td width=\"91\">11,51%<\/td>\n<td width=\"91\">2,49%<\/td>\n<td width=\"64\">37,50%<\/td>\n<td width=\"76\">7,50%<\/td>\n<td width=\"72\">32,00%<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">4<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"89\">5,50%<\/td>\n<td width=\"75\">3,50%<\/td>\n<td width=\"91\">11,51%<\/td>\n<td width=\"91\">2,49%<\/td>\n<td width=\"64\">37,50%<\/td>\n<td width=\"76\">7,50%<\/td>\n<td width=\"72\">32,00%<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">5<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"89\">5,50%<\/td>\n<td width=\"75\">3,50%<\/td>\n<td width=\"91\">11,51%<\/td>\n<td width=\"91\">2,49%<\/td>\n<td width=\"64\">37,50%<\/td>\n<td width=\"76\">7,50%<\/td>\n<td width=\"72\">32,00%<\/td>\n<\/tr>\n<tr>\n<td width=\"64\">6<u><sup>a<\/sup><\/u>\u00a0Faixa<\/td>\n<td width=\"89\">8,50%<\/td>\n<td width=\"75\">7,50%<\/td>\n<td width=\"91\">20,96%<\/td>\n<td width=\"91\">4,54%<\/td>\n<td width=\"64\">23,50%<\/td>\n<td width=\"76\">35,00%<\/td>\n<td width=\"72\">&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><u>\u00a0<\/u><\/strong><\/p>\n<p><strong><u>AGORA \u00c9 COM VOC\u00ca!<\/u><\/strong><\/p>\n<p><strong>Formul\u00e1rio para resolu\u00e7\u00e3o:<\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>Obs.: Utilize as orienta\u00e7\u00f5es destacadas em amarelo e as <u>exclua<\/u> para inserir sua resposta.<\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong><u>Assista<\/u><\/strong> ao v\u00eddeo explicativo da atividade:\u00a0<a href=\"https:\/\/youtu.be\/hj4Szorz9qI\">https:\/\/youtu.be\/hj4Szorz9qI<\/a><\/p>\n<p><strong><u>Assista<\/u><\/strong> ao v\u00eddeo do Estudo de Caso:\u00a0<a href=\"https:\/\/youtu.be\/ofUTcT5Y3X8\">https:\/\/youtu.be\/ofUTcT5Y3X8<\/a><\/p>\n<p>A partir do <strong><u>enunciado<\/u><\/strong> e do exposto <strong><u>na atividade MAPA<\/u><\/strong>, insira sua resposta a seguir:<\/p>\n<p><strong>\u00a0<\/strong><strong>Elabora\u00e7\u00e3o do laudo pericial<\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>IDENTIFICA\u00c7\u00c3O DO PROCESSO E DAS PARTES<\/strong><\/p>\n<p><strong>Processo n.\u00ba XXXX<\/strong><\/p>\n<p><strong>Requerente:<\/strong> <strong>A e<a href=\"https:\/\/atividademapa.com\">mpresa XYZ<\/a><\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>RELAT\u00d3RIO\/DOS FATOS<\/strong><\/p>\n<p>Transcrever neste campo os fatos que suscitaram a per\u00edcia, importante interpretar o texto contando a necessidade da per\u00edcia e os quesitos para fazer o relat\u00f3rio corretamente:<\/p>\n<ul>\n<li><strong>OBJETO E OBJETIVO DA PER\u00cdCIA<\/strong><\/li>\n<\/ul>\n<p>Resumir o foco do trabalho.<\/p>\n<p><strong>\u00a0DILIG\u00caNCIAS<\/strong><\/p>\n<p>Indicar os documentos enviados pela XYZ para que pudesse realizar o trabalho:<\/p>\n<ol>\n<li><strong>a) Apresentado por XYZ Ltda<\/strong><\/li>\n<\/ol>\n<p><strong>TRANSCRI\u00c7\u00c3O E RESPOSTA AOS QUESITOS<\/strong><\/p>\n<p>Transcrever os quesitos formulados pelo requerente e as respostas por ele encontradas.<\/p>\n<p><strong>\u00a0<\/strong><strong>QUESITOS DO REQUERIDO<\/strong><\/p>\n<p><strong>\u00a0<\/strong>H\u00e1 legisla\u00e7\u00e3o especifica para tributa\u00e7\u00e3o de produtos classificados na NCM 8436.80.00- m\u00e1quinas e equipamentos agr\u00edcolas? Caso positivo, apresentar base legal identificando a forma como s\u00e3o tributadas: al\u00edquotas e base de c\u00e1lculo.<\/p>\n<p>Resposta:<\/p>\n<ul>\n<li>Apresentar o c\u00e1lculo mensal do DAS pautado na legisla\u00e7\u00e3o aplic\u00e1vel entendida pelo perito.<\/li>\n<\/ul>\n<p>Resposta:<\/p>\n<ul>\n<li>Demonstrar poss\u00edveis diferen\u00e7as entre os valores recolhidos e os calculados pelo perito, e, caso seja necess\u00e1rio complementar algum tributo, apresentar seus valores.<\/li>\n<\/ul>\n<p>Resposta:<\/p>\n<ol>\n<li><strong>CONCLUS\u00c3O<\/strong><\/li>\n<\/ol>\n<p>Dever\u00e1 descrever as diferen\u00e7as apuradas e o resultado de suas an\u00e1lises.<\/p>\n<p><strong>TERMO DE ENCERRAMENTO<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Citar a quantidade de p\u00e1ginas do laudo, seguido de \u201ccontadas da capa \u00e0 assinatura\u201d. Caso haja anexos, dever\u00e1 indicar, caso n\u00e3o haja, mencionar; n\u00e3o h\u00e1 anexos a serem apresentados. Pode ser realizado por meio de texto como: \u201cCont\u00e9m o presente laudo \u201cX\u201d(xis) p\u00e1ginas, escritas e numeradas&#8230;. etc.<\/p>\n<p>.<\/p>\n<p>XXXXXXXXXX, XX, 00 de fevereiro de 2024.<\/p>\n<p>_____________________________<\/p>\n<p>NOME DO ACAD\u00caMICO<\/p>\n<p>Perito Contador<\/p>\n<p>CRC: Preencher com RA<\/p>\n<p>Obs.: Cada Acad\u00eamico preenche com o seu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024 MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024 DADOS DA ATIVIDADE: A empresa apresentou ao Perito<\/p>\n","protected":false},"featured_media":2326,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[46],"product_tag":[126],"class_list":{"0":"post-3550","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ciencias-contabeis","7":"product_tag-pericia","9":"first","10":"instock","11":"featured","12":"shipping-taxable","13":"purchasable","14":"product-type-simple"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024<\/title>\n<meta name=\"description\" content=\"Atividade MAPA Per\u00edcia, Arbitragem e Atu\u00e1ria 51\/2024 &#8902; Unicesumar. 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