Contábil Condomínio – S.P.D.C.II – Contábil – Escritório de Contabilidade

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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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