Matrícula das Empresas
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 | 241-242 |
Page 241
Toda empresa desde seu início cria uma relação jurídica com a Previdência Social, especificamente, no caso, com o Instituto Nacional do Seguro Social - INSS. Para que a Autarquia Federal possa ter controle sobre as obrigações impostas a essas empresas é necessário que as mesmas estejam matriculadas perante o órgão.
A matrícula é efetuada de forma distinta conforme o tipo de empresa; distinto também é o tipo de matrícula que elas recebem, dada a natureza de sua atividade e também da imposição de registro através de outros órgãos.
As empresas que estão sujeitas ao registro no comércio, de acordo com as normas do Departamento Nacional de Registro de Comércio (DNRC), efetuarão a matrícula na Junta Comercial, simultaneamente com a inscrição, registro ou arquivamento de seu ato constitutivo, o que quer dizer, quando do registro de seu contrato social ou de seu estatuto, conforme o tipo de sociedade, definido na legislação comercial. As empresas, quando do arquivamento de seus atos constitutivos, também estarão fazendo sua matrícula perante a Secretaria da Receita Federal, vinculada ao Ministério da Fazenda, onde receberão um número de cadastro, chamado de CGC - Cadastro Geral de Contribuintes. Esse número do CGC será também utilizado como inscrição junto ao INSS.
As demais empresas não sujeitas ao Registro do Comércio terão seus atos constitutivos registrados nos Cartórios de Registro Civil de Pessoas Jurídicas, estando obrigadas a prestar todas as informações a eles referentes ao INSS. Após esse registro e já estando com matrícula do Cadastro Geral de Contribuintes - CGC em mãos, farão o registro perante o INSS, através de formulário próprio, denominado Certificado de Matrícula e Alteração - CMA no prazo de 30 (trinta) dias. Após esse registro a empresa receberá o Certificado de Matrícula com o número cadastral básico (CGC), de caráter permanente.
Tanto as empresas registradas no Registro de Comércio, como as registradas no Cartório de Registro Civil de Pessoas Jurídicas
Page 242
terão que matricular não só a unidade principal, mas também as demais unidades, tais como filiais, agências, etc.
Quando qualquer das pessoas obrigadas à matrícula perante o INSS não a fizer, a Autarquia Federal poderá procedê-Ia de ofício, não se eximindo as empresas das penalidades...
Para continuar a ler
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
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Os assinantes podem ver as versões revisadas da legislação com emendas
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.