Isenção de Contribuição
Autor | Ronaldo Belmonte |
Ocupação do Autor | Fiscal de Contribuições Previdenciárias em São Paulo. Especialista e Mestre em Direito do Trabalho e Previdência Social pela Universidade de São Paulo |
Páginas | 173-177 |
Page 173
A norma previdenciária aplica as técnicas estabelecidas no Código Tributário Nacional com referência a algumas atividades, isentando-as do recolhimento da contribuição previdenciária. Tanto a norma previdenciária como a tributária estão em consonância com a alínea c do inc. VI do art. 150 da CF. A Lei Maior também estabelece em seu art. 195, § 7º, que "são isentas de contribuição para a Seguridade Social as entidades beneficentes de assistência social que atendam às exigências estabelecidas em lei".
A lei previdenciária, seguindo o que estabelece a Constituição Federal, isentou do recolhimento as entidades beneficentes de assistência social, desde que cumpram determinados requisitos. Portanto, para que tais entidades gozem dessas benesses, é necessário que cumpram constantemente as imposições determinadas pelas normas. Caso contrário, além de não ter a isenção, deverão as mesmas recolher as contribuições como as demais empresas.
A isenção para essas entidades é quanto à obrigação principal, ou seja, as contribuições patronais sobre a remuneração, além da referente à contribuição sobre o lucro e o faturamento. Quanto à contribuição referente a segurados que lhes prestam serviços, cabe às mesmas descontar e recolhê-Ia. Para essa obrigação não haverá isenção, tendo a entidade que se responsabilizar pelo desembolso, se não houver descontado dos segurados sujeitos à incidência de contribuição sobre sua remuneração.
Além dessa obrigação as entidades isentas terão que cumprir as obrigações acessórias, pois a isenção é quanto ao pagamento de contribuições, mas quanto às demais, tais como a mencionada anteriormente e outras, inclusive para que possa provar que se enquandra dentro das determinações impostas por lei. Dentre essas obrigações acessórias, as entidades terão que preparar folhas de pagamento das remunerações pagas ou creditadas a todos os segurados a seu serviço, além de ter que prestar qualquer esclarecimento necessário à fiscalização previdenciária e também todas as informações cadastrais e financeiras de interesse do INSS.
Page 174
Outras obrigações se impõem para que as entidades beneficentes gozem do direito de não contribuírem, atendendo de forma cumulativa os seguintes requisitos:
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seja reconhecida como de utilidade pública federal;
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seja reconhecida como de utilidade pública pelo...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Obrigações das Empresas junto à Previdência Social
- Prefácio
- Plano da Obra
- Previdência Social
- Empresa
- Segurados da Previdência Social
- Salário-de-Contribuição
- Contribuição Previdenciária
- Outras Fontes de Financiamento da Seguridade Social
- Isenção de Contribuição
- Normas Gerais de Arrecadação e Recolhimento das Contribuições Previdenciárias
- Matrícula das Empresas
- Prova de Inexistência de Débito
- Proibição das Empresas com Débito
- Restrições
- Infrações
- Crimes contra a Previdência Social
- Processo Administrativo Previdenciário
- Seguro de Acidente do Trabalho
- Bibliografia
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