Procedimentos em Espécie
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1145-1148 |
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São múltiplos os procedimentos previdenciários internos, alguns com menor ou maior expressão formal. Parte deles, gestando a dúvida de saber se contenciosos ou não e, por conseguinte, quando de decisão contrária couber recurso.
Os principais são: a) cobrança administrativa de débito, multa ou acréscimos monetários; b) pedido de benefício; c) restituição de contribuições; d) revisão de cálculo de prestação; e) justificação administrativa; f) inquérito administrativo; e g) consulta fiscal. Adiante examinados em particular.
Outros, embora bastante comuns, são mais singelos, bastante simplificados, como os desenvolvidos a seguir.
1731. matrícula de contribuintes - Os contribuintes têm de ser identificados junto à autarquia gestora da previdência social. A matrícula dos sujeitos passivos submetidos ao CGC é bastante simplificada, utilizando-se do número deste, obtido junto ao Ministério da Fazenda.
Em se tratando de construção civil ou entidade sem CGC, identificadas pelo CEI, é preciso preencher formulário do INSS, em que são fornecidos dados qualificadores do requerente.
Os contribuintes individuais podem promover sua inscrição nas agências da ECT ou nos postos do Seguro Social do INSS, bastando o preenchimento de deter-minado formulário padronizado e a apresentação da documentação identificadora (geralmente, CTPS, Cédula de Identidade, CPF ou título de eleitor).
1732. Certidão negativa de débito - A Certidão Negativa de Débito, documento formal de grande importância, opera-se por meio do PCND, impresso adquirido nas papelarias.
Um PCND é documento necessário à expedição da CND, devendo ser preenchido à máquina ou em letra de forma, sem emendas ou rasuras, assinado pelo contribuinte ou seu preposto, recepcionado pela RFB.
O órgão gestor verificará: a) existência de outros estabelecimentos, além do solicitante; b) dados cadastrais do contribuinte, atualizando-os se for necessário;
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conta corrente dos recolhimentos dos últimos 60 meses; d) presença de débito notificado ou registro impedindo a CND; e) existência de acordos trabalhistas sem o respectivo recolhimento; f) direito à isenção de cotizações.
Também poderá ser solicitada a Certidão Positiva de Débitos Previdenciários - CPD, quando o contribuinte requerer a CND e for constatada falta de recolhimento.
1733. reconhecimento de filantrópica - As entidades beneficentes de assistência social, para terem acolhido esse estado jurídico - sobrevindo a imunidade de...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Direito Previdenciário Procedimental
- Introdução
- Aspectos Científicos
- Princípios aplicáveis
- Características Elementares
- Organismos Decisórios
- Sujeitos da Relação
- Instrução Procedimental
- Questões Prejudiciais
- Nuanças das Decisões
- Provas do Alegado
- Prazos Recursais
- Sessão de Julgamento
- Procedimentos em Espécie
- Justificação Administrativa
- Pedido de Benefício
- Revisão de Cálculo
- Expedientes Voluntários
- Modalidades de Impugnações
- Mandado de Procedimento Fiscal
- Procedimento Fiscal
- Cobrança Administrativa
- Restituição de Contribuições
- Consulta Administrativa
- Revisão de Ofício
- Uniformização dos Julgados
- Conteúdo dos Recursos
- Inquérito Administrativo
- Decadência do Crédito
- Prescrição da Contribuição
- Recolhimento da Contribuição
- Benefício Assistencial
- Devido Processo Legal
- Suspensão de Benefícios
- Ação Regressiva
- Natureza Alimentar
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