Prova de Inexistência de Débito
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 | 243-247 |
Page 243
A Previdência Social, através de seu órgão, ou seja, o INSS, expedirá ao contribuinte, quando este solicitar, a prova de que está em dia com as contribuições previdenciárias.
A lei previdenciária, quanto à inexistência de débito, segue a mesma norma do Código Tributário Nacional que estabelece no caput do art. 205 o seguinte: "A lei poderá exigir que a prova de quitação de determinado tributo, quando exigível, seja feita por certidão negativa, expedida à vista de requerimento do interessado, contendo todas as informações necessárias à identificação de sua pessoa, domicílio fiscal e ramo de negócio ou atividade e indique o período a que se refere o pedido".
A exigência da prova de inexistência de débitos tem como objetivo principal a proibição da empresa, caso não esteja em situação regular com as contribuições previdenciárias, de ter relacionamento com o Poder Público, quer no sentido contratual como para beneficiar-se de incentivos fiscais e também a proibição de a mesma desfazer-se de bens patromoniais, dilapidando-os, impedindo que possam ser cobrados os débitos que tenha com a Previdência Social.
Deverá ser exigido que a empresa prove que não está em débito nos seguintes casos:
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na contratação com o Poder Público e o recebimento de benefício ou incentivo fiscal ou creditício concedido por ele;
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na alienação ou oneração, a qualquer título, de bem imóvel ou direito a ele relativo;
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na alienação ou oneração, a qualquer título, de bem móvel de valor superior a R$ 14.075,93 (quatorze mil, setenta e cinco reais e noventa e três centavos) incorporado ao ativo permanente da empresa;
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no registro ou arquivamento, no órgão próprio, de ato relativo à baixa ou redução de capital de firma individual, redução de capital social, cisão total ou parcial, transformação ou ex-
Page 244
tinção de entidade ou sociedade comercial ou civil e transferênCI~ de controle de cotas de sociedades de responsabilidade limitada.
O meio pelo qual a empresa provará que não está em débito c?m a Previdência Social será através da Certidão Negativa de Débito, com a exceção do item "d" citado anteriormente, que, como ficou dito, o próprio INSS informará ao órgão competente se a empresa está ou não com débito.
A Certidão Negativa de Débito poderá ser apresentada de dois modos:
.. I -...
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
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