Brazil: Falta razoabilidade nas multas por erros em declarações no Rio de Janeiro

Last Updated: 8 August 2019
Article by Gustavo Treistman and Brunno Magalhães
Most Read Contributor in Brazil, August 2019

O estado do Rio de Janeiro enfrenta uma das maiores crises econômicas de sua história. Trabalhadores do setor público e privado são afetados pela falta de pagamento de suas remunerações, os índices de desemprego assustam e no meio de tudo isso há inegável urgência do Estado na arrecadação de receitas.

Nesse cenário caótico, as empresas — já afetadas pela crise — se veem à mercê da legislação estadual, que prevê a aplicação de diversas multas em decorrência da falta de entrega — ou entrega com informações equivocadas — das declarações fiscais. Até aí nada de errado, mas é preciso lembrar que as declarações das empresas são numerosas e complexas.

Por exemplo, as empresas que atuam no Rio de Janeiro precisam entregar a "Declaração Anual para o IPM", conhecida como "DECLAN", que cumpre o papel de dar informações ao Estado a respeito da arrecadação do ICMS, principal imposto estadual, para auxiliar na distribuição de receitas de um percentual desse ICMS para os Municípios.

Agora imagine que um profissional de uma empresa, ao preencher a DECLAN, cometeu um erro de digitação e transmitiu o arquivo com esse erro. A Receita Estadual percebe o erro — pois possui diversos outros instrumentos para averiguar o ICMS recolhido pelas empresas -, intima a empresa para retificar o documento, e o profissional retifica dentro do prazo determinado na intimação.

A legislação prevê que, mesmo que a declaração seja retificada dentro do prazo, a empresa deverá pagar uma multa correspondente a 0,25% sobre as operações de saídas e prestações efetuadas no período a que se refere a declaração, sendo que o valor não pode ser inferior a 1,5 mil UFIR-RJ, ou superior a 10 mil UFIR-RJ.

A UFIR-RJ, no ano de 2019, corresponde a R$ 3,4211. Isso significa que o valor mínimo da multa será de R$ 5.131,65, e o valor máximo será de R$ 34.211,00. Tratando-se de pessoas jurídicas, tais valores parecem justos enquanto punição pelos erros cometidos no preenchimento da declaração.

Entretanto, a legislação prevê uma exceção para as empresas que tenham receita brutal anual — vale ressaltar, não estamos falando de lucro, e sim de receita bruta — superior a 3.600.000 UFIR-RJ, ou R$ 12.315.960,00.

A legislação prevê que o valor máximo (R$ 34.211,00) instituído é inaplicável para essas empresas e elas deverão pagar 0,25% sobre o valor das operações de saídas e prestações efetuadas no período a que se refere a declaração.

Assim, temos visto casos esdrúxulos de empresas recebendo multas milionárias (literalmente) por erros de digitação cometidos no preenchimento de declarações fiscais e retificados dentro do prazo fixado pela Receita Estadual para tanto.

O caso da multa relativa à DECLAN é um bom exemplo, pois nesse caso, o erro do profissional que preencheu a declaração não gerou um recolhimento a menor do ICMS, o Estado conseguiu identificar o erro por meio do cruzamento de outras informações e a empresa retificou a DECLAN prontamente ao receber a notificação da Receita Estadual.

Sem dúvidas que a empresa deve pagar uma multa pelo erro, mas é razoável que seja uma multa com base no faturamento da empresa? Não há nenhuma proporcionalidade e razoabilidade entre a conduta incorrida e a penalidade aplicada.

Um argumento que pode ser utilizado pela Receita Estadual é que, se a empresa possui receita bruta superior a R$ 12.315.960,00, então possui recursos para arcar com multas milionárias e isso estaria correto do ponto de vista da capacidade contributiva.

Esse argumento não procede. Se o Estado entende que as empresas mais ricas devem pagar mais impostos, deve mexer na legislação para que isso seja feito. Dessa forma, as empresas poderão realizar o seu planejamento financeiro, sem serem surpreendidas durante o ano-calendário com multas elevadíssimas.

Nesses tempos de crise, é importante aumentar a arrecadação estadual de forma inteligente, sem estrangular as empresas com a utilização de mecanismos claramente inconstitucionais, para que estas consigam subsistir. Afinal, a recuperação do Estado passa necessariamente pelo desenvolvimento da atividade econômica posta em prática pela iniciativa privada.

E, nesse contexto, parece que seria importante rever a exceção legislativa que prevê que o limite máximo (R$ 34.211,00) é inaplicável para as empresas com receita bruta anual superior a R$ 12.315.960,00 que cometam erros no preenchimento de suas declarações, pois trata-se de uma medida irrazoável e injusta, que acaba por atrapalhar financeiramente as empresas que já estão tendo que lutar contra uma das mais graves crises econômicas da história do Rio de Janeiro.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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