TABELAS PRÁTICAS

REFIS - RECOLHIMENTO EM ATRASO

 

VENCIMENTOS

PAGTO

Jan/04

Fev/04

Mar/04

Abr/04

Mai/04

Jun/04

Jul/04

Ago/04

Set/04

Out/04

Nov/04

Dez/04
Fev/04
 0,8333                      
mar/04
 1,6666 0,8333                    
ABR/04
 2,4791 1,6458 0,8125
MAI/04
 3,2916 2,4583 1,6250 0,8125
JUN/04
 4,1041 3,2708 2,4375 1,6250 0,8125

REFIS - RECOLHIMENTO EM ATRASO

 

VENCIMENTOS

PAGTO

Jan/03

Fev/03

Mar/03

Abr/03

Mai/03

Jun/03

Jul/03

Ago/03

Set/03

Out/03

Nov/03

Dez/03

Fev/03

 0,9167                      

Mar/03

 1,8334 0,9167                    

Abr/03

 2,8334 1,9167 1,0000                  

Mai/03

 3,8384 2,9167 2,0000 1,0000                

Jun/02

 4,8334 3,9167 3,0000 2,0000 1,0000              

Jul/03

 5,8334 4,9167 4,0000 3,0000 2,0000 1,0000            

Ago/03

 6,8334 5,9167 5,0000 4,0000 3,0000 2,0000 1,0000          

Set/03

 7,8334 6,9167 6,0000 5,0000 4,0000 3,0000 2,0000 1,0000        

OUT/03

 8,7501 7,8334 6,9167 5,9167 4,9167 3,9167 2,9167 1,9167 0,9167      

NOV/03

 9,6668 8,7501 7,8334 6,8334 5,8334 4,8334 3,8334 2,8334 1,8334 0,9167    

DEZ/03

 10,5835 9,6668 8,75,01 7,7501 6,7501 5,7501 4,75,01 3,7501 2,7501 1,8334 0,9167  
Jan/04
 11,4168 10,5001 9,5834 8,5834 7,5834 6,5834 5,5834 4,5834 3,5734 2,6667 1,75000 0,8333
Fev/04
 12,2501 11,3334 10,4167 9,4167 8,4167 7,4167 6,4167 5,4167 4,4167 3,5000 2,5833 1,6666
Mar/04
 13,0834 12,1667 11,2500 10,2500 9,2500 8,2500 7,2500 6,2500 5,2500 4,3333 3,4166 2,4999
ABR/04
 13,8959 12,9792 12,0625 11,0625 10,0625 9,0625 8.0625 7.0625 6.0625 5,1458 4,2291 3,3124
MAI/04
 14,7084 13,7917 12,8750 11,8750 10.8750 9.8750 8.8750 7,8750 6,8750 5,9583 5,0416 4,1249
JUN/04
 15,5209 14,6042 13,6875 12,6875 11.6875 10.6875 9,6875 8,6875 7,6875 6,7708 5,8541 4,9374

REFIS - RECOLHIMENTO EM ATRASO

 

VENCIMENTOS

PAGTO

Jan/02

Fev/02

Mar/02

Abr/02

Mai/02

Jun/02

Jul/02

Ago/02

Set/02

Out/02

Nov/02

Dez/02

Fev/02

 0,8333 - - - - - - - - - - -

Mar/02

 1,6666 0,8333 - - - - - - - - - -

Abr/02

 2,4583 1,6250 0,7917 - - - - - - - - -

Mai/02

 3,2500 2,4167 1,5834 0,7917 - - - - - - - -

Jun/02

 4,0417 3,2084 2,3751 1,5834 0,7917 - - - - - - -

Jul/02

 4,8750 4,0417 3,2084 2,4167 1,6250 0,8333 - - - - - -

Ago/02

 5,7083 4,8750 4,0417 3,2500 2,4583 1,6666 0,8333 - - - - -

Set/02

 6,5416 5,7083 4,8750 4,0833 3,2916 2,4999 1,6666 0,8333 - - - -

OUT/02

 7,3749 6,5416 5,7083 4,9166 4,1249 3,3332 2,4999 1,6666 0,83333 - - -

NOV/02

 8,2082 7,3749 6,5416 5,7499 4,9582 4,1665 3,3332 2,4999 1,6666 0,8333 - -

DEZ/02

 9,0415 8,2082 7,3749 6,5832 5,7915 4,9998 4,1665 3,3332 2,4999 1,6666 0,8333 -
Jan/03
 9,9582 9,1249 8,2916 7,4999 6,7082 5,9165 5,0832 4,2499 3,4166 2,833 1,7500 0,9167
Fev/03
 10,8749 10,0416 9,2083 8,4166 7,6249 6,8332 5,9999 5,1666 4,3333 3,5000 2,6667 1,8334
Mar/03
 11,7916 10,9583 10,1250 9,3333 8,5416 7,7499 6,9166 6,0833 5,2500 4,4167 3,5834 2,7501
abr/03
 12,7916 11,9583 11,1250 10,3333 9,5416 8,7499 7,9166 7,0833 6,2500 5,4167 4,5834 3,7501
Mai/03
 13,7916 12,9583 12,1250 11,3333 10,5416 9,7499 8,9166 8,0833 7,2500 6,4167 5,5834 4,7501
jun/03
 14,7916 13,9583 13,1250 12,3333 11,5416 10,7499 9,9166 9,0833 8,2500 7,4167 6,5834 5,7501
JUL/03
 15,7916 14,9583 14,1250 13,3333 12,5416 11,7499 10,9166 10,0833 9,2500 8,4167 7,5834 6,7501
AGO/03
 16,7916 15,9583 15,1250 14,3333 13,5416 12,7499 11,9166 11,0833 10,2500 9,4167 8,5834 7,7501
SET/03
 17,7916 16,9583 16,1250 15,3333 14,5416 13,7499 12,9166 12,0833 11,2500 10,4167 9,5834 8,7501
OUT/03
 18,7083 17,8750 17,0417 16,2500 15,4583 14,6666 13,8333 13,0000 12,1667 11,3334 10,5001 9,6668
NOV/03
 19,6250 18,7917 17,9584 17,1667 16,3750 15,5833 14,7500 13,9167 13,0834 12,2501 11,4168 10,5835
DEZ/03
 20,5417 19,7084 18,8751 18,0834 17,2917 16,5000 15,6667 14,8334 14,0001 13,1668 12,3335 11,5002
JAN/04
 21,3750 205417 19,7084 17,9167 18,1250 17,3333 16,5000 15,6667 14,8334 14,0001 13,1668 12,3335
FEV/04
 22,2083 21,3750 20,5417 18,7500 18,9583 18,1666 17,3333 16,500 15,6667 14,8334 14,0001 13,1668
MAR/04
 23,0416 22,2083 21,3750 19,5833 19,7916 18,9999 18,1666 17,3333 16,500 15,6667 14,8334 14,0001
ABR/04
 23,8554 23,0208 22,1875 20,3958 20,6041 19,8124 18,9791 18,1458 17,3125 16,4792 15,6459 14,8126
MAI/04
 24,6679 23,8333 23,0000 21,2083 21,4166 20,6249 19,7916 18,9583 18,1250 17,2917 16,4584 15,6251
JUN/04
 25,4804 24,6458 23,8125 22,0208 22,2291 21,4374 20,6041 19,7708 18,9375 18,1042 17,2709 16,4376

REFIS - RECOLHIMENTO EM ATRASO

 

VENCIMENTOS

PAGTO

Jan/01

Fev/01

Mar/01

Abr/01

Mai/01

Jun/01

Jul/01

Ago/01

Set/01

Out/01

Nov/01

Dez/01

Fev/01

 0,7708                      

Mar/01

 1,5416 0,7708                    

Abr/01

 2,3124 1,5416 0,7708                  

Mai/01

3,0832

2,3124

1,5416

0,7708

                

Jun/01

3,8540

3,0832

2,3124

1,5416

0,7708

              

Jul/01

4,6457

3,8749

3,1041

2,3333

1,5625

0,7917

            

Ago/01

5,4374

4,6666

3,8958

3,1250

2,3542

1,5834

0,7917

          

Set/01

6,2291

5,4583

4,6875

3,9167

3,1459

2,3751

1,5834

0,7917

        

OUT/01

7,0624

6,2916

5,5208

4,7500

3,9792

3,2084

2,4167

1,6250

0,8333

      

NOV/01

7,8957

7,1249

6,3541

5,5833

4,8125

4,0417

3,2500

2,4583

1,6666

0,8333

    

DEZ/01

8,7290

7,9582

7,1874

6,4166

5,6458

4,8750

4,0833

3,2916

2,4999

1,6666

0,8333

  
Jan/02

9,5623

8,7951

8,0207

7,2499

6,4791

5,7083

4,9166

4,1249

3,3332

2,4999

1,6666

0,8333
Fev/02

10,3956

9,6248

8,8540

8,0832

7,3124

6,5416

5,7499

4,9582

4,1665

3,3332

2,4999

1,6666
Mar/02

11,2289

10,4581

9,6873

8,9165

8,1457

7,3749

6,5832

5,7915

4,9998

4,1665

3,3332

2,4999
abr/02

12,0622

11,2914

10,5206

9,7498

8,9790

8,2082

7,4165

6,6248

5,8331

4,9998

4,1665

3,3332
Mai/02
 12,8123 12,0415 11,2707 10,4999 9,7291 8,9583 8,1666 7,3749 6,5832 5,7499 4,9166 4,0833
jun/02
 13,6040 12,8332 12,0624 11,2916 10,5208 9,7500 8,9583 8,1666 7,3749 6,5416 5,7083 4,8750
JUL/02
 14,4373 13,6665 12,8957 12,1249 11,3541 10,5833 9,7916 8,9999 8,2082 7,3749 6,5416 5,7083
AGO/02
 15,2706 14,4995 13,7290 12,9582 12,1874 11,4166 10,6249 9,8332 9,0415 8,2082 7,3749 6,5416
SET/02
 16,1039 15,3331 14,5623 13,7915 13,0207 12,2499 11,4582 10,6665 9,8748 9,0415 8,2082 7,3749
OUT/02
 16,9372 16,1664 15,3956 14,6248 13,8540 13,0832 12,2915 11,4998 10,7081 9,8748 9,0415 8,2082
NOV/02
 17,7705 16,9997 16,2289 15,4581 14,6873 13,9165 13,1248 12,3331 11,5414 10,7081 9,8748 9,0415
DEZ/02
 18,6038 17,8330 17,0622 16,2914 15,5206 14,7498 13,9581 13,1664 12,3747 11,5414 10,7081 9,8748
JAN/03
 19,5205 18,7497 17,9789 17,2081 16,4373 15,6665 14,8748 14,0831 13,2914 12,4581 11,6248 10,7915
FEV/03
 20,4372 19,6664 18,8956 18,1248 17,3540 16,5832 15,7915 14,9998 14,2081 13,3748 12,5415 11,7082
MAR/03
 21,3539 20,5831 19,8123 19,0415 18,2707 17,4999 16,7082 15,9165 15,1248 14,2915 13,4582 12,6249
ABR/03
 22,3539 21,5831 20,8123 20,0415 19,2707 18,4999 17,7082 16,9165 16,1248 15,2915 14,4582 13,6249
MAI/03
 23,3539 22,5831 21,8123 21,0415 20,2707 19,4999 18,7082 17,9165 17,1248 16,2915 15,4582 14,6249
JUN/03
 24,3539 23,5831 22,8123 22,0415 21,2707 20,4999 19,7082 18,9165 18,1248 17,2915 16,4582 15,6249
JUL/03
 25,3539 24,5831 23,8223 23,0415 22,2707 21,4999 20,7082 19,9165 19,1248 18,2915 17,4582 16,6249
AGO/03
 26,3539 25,5831 24,8223 24,0415 23,2707 22,4999 21,7082 20,9165 20,1248 19,2915 18,4582 17,6249
SET/03
 27,3539 26,5831 25,8223 25,0415 24,2707 23,4999 22,7082 21,9165 21,1248 20,2915 19,4582 18,6249
OUT/03
 28,2706 27,4998 26,7390 25,9582 25,1874 24,4166 23,6249 22,8332 22,0415 21,2082 21,3749 19,5416
NOV/03
 29,1873 28,4165 27,6557 26,8749 26,1141 25,3333 24,5416 23,7499 22,9582 22,1249 22,2916 20,4583
DEZ/03
 30,1040 29,3332 28,5724 27,7916 27,0308 26,2500 25,4583 24,6666 23,8749 23,0416 23,2083 21,3750
JAN/04
 30,9373 30,1665 29,4057 28,6249 27,8541 27,0833 26,2916 25,4999 24,7082 23,8749 23,0416 22,2083
FEV/04
 31,7706 30,9998 30,2390 29,4582 28,6874 27,9466 27,1249 26,3332 25,5415 24,7082 23,8749 23,0416
MAR/04
 32,3039 31,8331 31,0723 30,2915 28,5207 28,7499 27,9582 27,1665 26,3748 25,5415 27,7082 23,8749
ABR/04
 33,1164 32,6456 31,8848 31,1040 29,3332 29,5624 28,7707 27,9790 27,1873 26,3540 28,5207 24,6874
MAI/04
 33,9289 33,4581 32,6973 31,9165 30,1457 30,3749 29,5832 28,7875 27,9998 27,1665 29,3332 25,4999
JUN/04
 34,7414 34,2706 33,5098 32,7290 30,9582 31,1874 30,3957 29,6000 28,8123 27,9790 30,1457 26,3124

Se que determinada empresa comercial submetida à apuração pelo lucro presumido não pagou a parcela do REFIS relativa ao mês de Junho/02, e sabendo-se que o cálculo da parcela será determinado sobre a receita bruta do mês de Maio/02.

Supondo-se que a receita bruta do mês de Maio/02 totalizou R$ 860.000,00 e que o pagamento será efetuado no mês de Julho/02.

Então, teremos:

860.000,00 (x) 0,6%................................................................................ R$ 5.160,00
        Juros de mora (5.160,00 (x) 0,8333%)...................................................... R$      43,00
        Total a pagar.......................................................................................... R$ 5.203,00
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