Decadência e Prescrição
| Autor | Wladimir Novaes Martinez |
| Ocupação do Autor | Advogado especialista em Direito Previdenciário |
| Páginas | 68-68 |
Page 68
De modo geral a exigência fiscal da contribuição securitária se sujeita à decadência (notificação) e à prescrição (cobrança). O prazo vigente é de cinco anos (Súmula STF n. 8/08).
A derivada da relação doméstica segue esse entendimento.
Curiosamente o PCSS não tem norma expressa a respeito. Os arts. 45 (decadência) e 46 (prescrição) foram revogados pela Lei Complementar n. 128/08 (até então eram de 10 anos).
Com isso a RFB, no caso de inadimplência do empregador doméstico, somente poderá tentar receber os últimos cinco anos.
Em 2015 não poderá exigir eventuais débitos de dezembro de 2010 para trás.
Portanto, notificado o empregador doméstico dentro do prazo legal, a exigências das contribuições segue o prazo prescricional de cinco anos.
No que diz respeito aos benefícios, o direito é imprescritível, eles podem ser solicitados a qualquer tempo, variando conforme cada modalidade.
O prazo para revisão de cálculo de benefício concedido é de 10 anos (PBPS, art. 103).
Com base em interativas decisões do STF, dia 18.6.15 a TNU determinou que: "Não incide o prazo decadencial previsto no art. 103, caput, da Lei n. 8.213/91, nos casos de indeferimento e cessação de benefícios, bem como em relação às queixas não apreciadas pela Administração no ato de concessão." (Súmula TNU n. 81)
São três questões distintas: a) indeferimento do requerimento; b) cessação da manutenção; c) queixas não apreciadas.
Diante da imprescritibilidade do direito aos benefícios, sem intempestividade, a qualquer momento cabe novo pedido da prestação indeferida. Cessado o benefício a...
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