Para realizar a atualização será necessário primeiramente importar os dados de outros módulos:
1 - Acesse o menu Processos > Cálculo de Impostos em Atraso;
2 - Informe a Competência de cálculo/apuração do imposto;
3 - Selecione o Imposto a ser atualizado;
OBS: Alguns campos podem estar bloqueados pois depende do imposto selecionado
2 - Preencha os demais campos com os dados do imposto selecionado e clique no botão [Importar...];
3 - O sistema irá demonstrar a tela com os dados do imposto apurado no período para empresa;
4 - Selecione o imposto a atualizar e clique em [Importar];
5 - Verifique que todos os dados da tela serão preenchidos automaticamente;
6 - Clique no botão [Calcular] para calcular;
7 - O sistema irá gerar os valores nos campos Valor Principal, Multa, Juros e Valor Total;
8 - Realize a conferência e clique em [Gravar] para concluir.
O sistema irá realizar o seguinte cálculo, segue exemplo:
Tributo: INSS
Competência de apuração: 01/2022
Vencimento: 18/02/2022
Valor Principal: 1.708,82
Atualização em: 05/05/2022
Cálculo
Multa: 0,33% ao dia (10 dias Fevereiro + 31 dias Março + 30 dias Abril + 5 dias Maio) = 76 dias
Valor Principal: 1.708,82 * 0,33% ao dia = 5,6391
Multa dia: 5,6391 * 76 dias = 428,57
Verifica-se que neste caso a multa ultrapassou 20% do valor devido, desta forma limita-se até 20%.
Multa Devida: 1.708,82 * 20% = 341,76
Juros: SELIC acumulada (03/2022 0,93 + 04/2022 0,83 + 1,00) = 2,76
Juros Devido: 1.708,82 * 2,76% = 47,16
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)
Incidência de Acréscimos Legais
Compostos de juros e multa para as contribuições não recolhidas dentro do prazo.
Juros: Juros equivalentes à taxa referencial do Sistema Especial de Liquidação e Custódia - SELIC, para títulos federais, acumulada mensalmente, calculados a partir do primeiro dia do mês subsequente ao vencimento do prazo até o mês anterior ao do pagamento e de 1% (um por cento) no mês do pagamento.
Multa: Calculada à taxa de 0,33% (trinta e três centésimos por cento), por dia de atraso. A multa será calculada a partir do primeiro dia subsequente ao do vencimento do prazo previsto para o pagamento do tributo ou da contribuição até o dia em que ocorrer o seu pagamento. O percentual de multa a ser aplicado fica limitado a 20% (vinte por cento).
As regras acima já estão de acordo com o art. 24 da MP nº 449/2008 , que deu nova redação ao art. 35 da Lei nº 8.212/91.
Fonte - Receita Federal do Brasil.