- Início
- Livros E Revistas
- Previdência Social. Custeio E Benefícios
- Parte III. Custeio Da Seguridade Social
Crimes previdenciários
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 420-422 |
Page 420
A Lei n. 9.983, de 14.7.2000 (DOU de 17.7.2000 e vigência a contar de 15.10.2000), alterou o Código Penal Brasileiro, tipificando como crimes determinadas condutas frequentemente praticadas pelos contribuintes da Previdência Social, mais especificamente pelos empregadores. No jargão popular tais condutas ilícitas foram denominadas de "crimes previdenciários" e são eles:
Acrescentado ao Código Penal Brasileiro pela Lei n. 9.983/2000, o art. 168-A trata da apropriação indébita previdenciária, tipificando como crime procedimentos como deixar de recolher ao INSS as contribuições descontadas dos empregados e de prestadores de serviços autônomos.
Destaque se dá ao inciso II do § 1º, que determina tratar-se de apropriação indébita também a ausência de recolhimento das contribuições patronais caso tais valores tenham sido repassados ao custo do produto ou serviço oferecido pela empresa.
Confira-se a redação do citado artigo:
"Art. 168-A. Deixar de repassar à previdência social as contribuições recolhidas dos contribuintes, no prazo e forma legal ou convencional:
Pena - reclusão, de 2 (dois) a 5 (cinco) anos, e multa.
§ 1º Nas mesmas penas incorre quem deixar de:
I - recolher, no prazo legal, contribuição ou outra importância destinada à previdência social que tenha sido descontada de pagamento efetuado a segurados, a terceiros ou arrecadada do público;
II - recolher contribuições devidas à previdência social que tenham integrado despesas contábeis ou custos relativos à venda de produtos ou à prestação de serviços;
III - pagar benefício devido a segurado, quando as respectivas cotas ou valores já tiverem sido reembolsados à empresa pela previdência social.
(...)"
O art. 337-A, igualmente acrescentado ao Código Penal Brasileiro pela Lei n. 9.983/2000, trata da sonegação de contribuição previdenciária, tipificando como crime procedimentos como não apresentar mensalmente as informações da GFIP ou omitir receitas que sejam base de cálculo da contribuição previdenciária.
Confira-se:
"Art....
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Previdência Social. Custeio e benefícios
- Parte III. Custeio da seguridade social
- Sistema de financiamento
- Participação da união e demais entes da federação
- Contribuições sociais
- Contribuições decorrentes de reclamatória trabalhista e acordos extrajudiciais
- Outras receitas da seguridade social
- Isenção de contribuições previdenciárias - entidades beneficentes de assistência social
- Retenção de 11% sobre o valor da prestação dos serviços - cessão de mão de obra e/ou empreitada
- Responsabilidade solidária
- Arrecadação e recolhimento das contribuições
- Parcelamento de contribuições previdenciárias
- Empresas optantes pelo simples
- Empresas em débito - proibições
- Compensação, restituição e reembolso
- Obrigações acessórias
- Arrecadação, fiscalização e cobrança das contribuições
- Recursos cabíveis das decisões administrativas
- Dívida ativa - inscrição e execução judicial
- Crimes previdenciários
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