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- Previdência Social. Custeio E Benefícios
- Parte III. Custeio Da Seguridade Social
Dívida ativa - inscrição e execução judicial
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 | 419-419 |
Page 419
Conforme redação constante do art. 201 do Código Tributário Nacional, "constitui dívida ativa tributária a proveniente de crédito dessa natureza, regularmente inscrita na repartição administrativa competente, depois de esgotado o prazo fixado para o pagamento, pela lei ou por decisão final proferida em processo regular".
E assim determina o art. 202 do mesmo diploma legal:
Art. 202. O termo de inscrição da dívida ativa, autenticado pela autoridade competente, indicará obrigatoriamente:
I - o nome do devedor, sendo o caso, dos co-responsáveis, bem como, sempre que possível, o domicílio ou a residência de um e de outros;
II - a quantia devida e a maneira de calcular os juros de mora acrescidos;
III - a origem e a natureza do crédito, mencionada especificamente a disposição da lei em que seja fundado;
IV - a data em que foi inscrita;
V - sendo caso, o número do processo administrativo de que se originar o crédito.
Considera-se por dívida ativa, portanto, o crédito previdenciário (contribuições, atualização monetária, juros, multa e multas administrativas decorrentes da inobservância da legislação), prove-niente de fato jurídico gerador das obrigações legais, inscrito em livro próprio.
Assim, uma vez verificado e constituído o crédito previdenciário pelo Auditor Fiscal, o contribuinte tem por obrigação quitá-lo sob pena da inscrição do mesmo em livro próprio destinado à Dívida Ativa da União, procedendo-se, a partir de então, a execução judicial.
Fundamentação: Além dos institutos citados no texto, Lei n. 8.212/91, art. 39; Decreto n. 3.048/99, arts. 242 e 245.
Inscrito o débito em Dívida Ativa, deve o contribuinte efetuar o recolhimento do valor devido, sob pena de ser executado judicialmente.
A ação de execução tem por objetivo obrigar o devedor ao pagamento de sua dívida, sendo...
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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