Dívida Ativa, Atualização e Juros

Por
Daniel Silva
-
625
14336

MANUAL DE CONTABILIDADE APLICADA AO SETOR PÚBLICO 8ª Edição – exercício 2019

5. DÍVIDA ATIVA

5.1. INTRODUÇÃO

Dívida ativa é o conjunto de créditos tributários e não tributários em favor da Fazenda Pública, não recebidos no prazo para pagamento definido em lei ou em decisão proferida em processo regular, inscrito pelo órgão ou entidade competente, após apuração de certeza e liquidez. É uma fonte potencial de fluxos de caixa e é reconhecida contabilmente no ativo. Não se confunde com a dívida pública, uma vez que esta representa as obrigações do ente público com terceiros e é reconhecida contabilmente no passivo.

O art. 39 da Lei nº 4.320/1964 dispõe:

§ 3º – O valor do crédito da Fazenda Nacional em moeda estrangeira será convertido ao correspondente valor na moeda nacional à taxa cambial oficial, para compra, na data da notificação ou intimação do devedor, pela autoridade administrativa, ou, à sua falta, na data da inscrição da Dívida Ativa, incidindo, a partir da conversão, a atualização monetária e os juros de mora, de acordo com preceitos legais pertinentes aos débitos tributários. (Parágrafo incluído pelo decreto Lei nº 1.735/1979).

§ 4º – A receita da Dívida Ativa abrange os créditos mencionados nos parágrafos anteriores, bem como os valores correspondentes à respectiva atualização monetária, à multa e juros de mora e ao encargo de que tratam o art. 1º do Decreto-lei nº 1.025/1969 e o art. 3º do Decreto-Lei nº 1.645/1978. (Parágrafo incluído pelo Decreto-lei nº 1.735/1979).

Manual de Contabilidade Aplicada ao Setor Público – página: 352/353

QUESTÃO CERTA: A dívida ativa da fazenda pública diz respeito tanto às dívidas tributárias quanto às não tributárias e abrange correção monetária, juros e multa de mora, além de outros encargos que estejam previstos em lei ou contrato.

QUESTÃO ERRADA: Os registros contábeis da dívida ativa não incluem atualização monetária e juros de mora, que são registrados em contas específicas de natureza distinta das contas dos créditos de dívida ativa.

A Dívida Ativa é uma receita, que, por sua vez, se desdobra em 5 níveis (C.O.E.DDDD.T):

Categoria Econômica (1° dígito)

Origem (2° dígito)

Espécie (3° Dígito)

Desdobramento (2°,5°,6° e 7° dígitos)

Tipo (8° dígito)

Com a codificação atual, o valor obtido de dívida ativa receberá, nos 7 primeiros dígitos (até o 4° nível), a mesma classificação da receita patrimonial.

O oitavo dígito (5° nível) identificará se a dívida ativa possui:

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0 (zero) = natureza agregadora

1 (um) = receita principal

2 (dois) = multas e juros de mora da receita principal

3 (três) = dívida ativa da receita principal

4 (quatro) = multas e juros de mora da dívida ativa da receita principal

Logo, tanto a dívida ativa quanto seus respectivos juros e atualização monetária possuem A MESMA NATUREZA!

Fonte: Manual de Contabilidade Aplicada ao SP, Ceccato e Carvalho, página 452

QUESTÃO ERRADA:  A inscrição de contribuinte na dívida ativa devido ao não pagamento de obrigações tributárias no prazo estabelecido caracteriza apenas ato permutativo de contas dentro do próprio ativo, pois exclui a cobrança de juros ou a atualização monetária.

“A dívida ativa divide-se em tributária (oriunda de impostos, taxas e contribuições) e não tributária (oriunda dos demais direitos a receber). Ambas incluem juros, multas e atualizações, que formarão o valor principal.

[…]

Segundo os Manuais de Receita Nacional e de contabilidade, os créditos inscritos em dívida ativa são objeto de atualização monetária, juros e multas, previstos em contratos ou em normativos legais, que são incorporados ao valor original inscrito. A atualização monetária deve ser lançada no mínimo mensalmente, de acordo com índice ou forma de cálculo pactuada ou legalmente incidente.”

QUESTÃO CERTA: A cobrança de atualização monetária, multa e juros de mora deve ser considerada no valor da receita da respectiva dívida ativa.

QUESTÃO ERRADA: A receita da dívida ativa abrange créditos tributários e não tributários, sem o acréscimo de atualização monetária, multa e juros de mora, os quais serão contabilizados em rubricas próprias.

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Artigo anteriorDívida Ativa, Liquidez e Certeza (com exemplo)
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Daniel Silva
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