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Contábil Condomínio

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  • Os condomínios como qualquer empresa, necessitam dos serviços de um profissional registrado no Conselho Regional da Contabilidade. Essa exigência é de ordem legal, já que estão obrigados a prestarem informações assinadas por contabilistas.
  • O condomínio deve manter registros financeiros e patrimoniais, bem como avaliação da receita e despesa, gerando informações para a tomada de decisões para transparência da gestão.
  • Obrigações do Condomínio:
  • → Escrituração dos livros contábeis;
  • → Prestação de Contas (mensal);
  • → Prestação de contas Anual (Demonstrações Contábeis);
  • → Elaboração de Orçamentos;
  • → DIRF;
  • → Cartão de CNPJ;
  • → Apuração das contas da administração anterior;
  • → Pastas com as despesas e receitas referentes aos últimos cinco anos;
  • → Pastas com os tributos pagos pelos Condomínios;
  • → Pastas com as contas a pagar;
  • → Relação de Inadimplentes atualizada;
  • → Livro de Registro de Inventário;
  • → Balancete mensal de prestação de contas;
  • Obrigações Fiscais:
  • → Imposto de Renda na Fonte – Salários/PF → MENSAL
  • → PIS/PASEP → MENSAL
  • → Retenção na fonte das contribuições (PIS, COFINS e CSLL) → QUINZENAL.
  • Obrigações dispensadas de entrega:
  • → Incidência IRPJ → Isenta IRPJ
  • → DIPJ – anual → Dispensado da entrega
  • → DCTF – mensal → Dispensado da entrega.

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