Recolhimento da Contribuição
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1246-1249 |
Page 1246
Um procedimento comezinho, praticado no dia a dia, por vezes capaz de gerar dúvida nos contribuintes (são frequentes as alterações provindas do órgão gestor), é o regime de pagamento das contribuições. São variadas as formas, dizendo respeito ao aporte normal ou suplementar, as cotizações vencidas e vincendas, à vista ou em parcelas, devidas à autarquia ou a terceiros, sob a forma de pagamento ou depósito, por meio de guias positivas ou negativas, e assim por diante.
As principais fontes formais são o PCSS, a Lei Complementar n. 84/1996, as Leis ns. 8.870/1994 e 9.317/1996 e o RPS. Em nível administrativo, a Resolução INSS/PR n. 43/1991, criadora da Guia de Recolhimento da Previdência Social - GRPS, e a antiga Ordem de Serviço INSS/DAF n. 170/1997, da qual foram colhidas muitas informações. A partir de janeiro de 1998, foi implantada a Guia de Recolhimento de Contribuinte Individual - GRCI, com algumas características do antigo carnê de pagamento.
1901. Prazos para o recolhimento - Não varia muito o termo fatal para a quitação da contribuição previdenciária.
a) Contribuição patronal: As contribuições empresariais devem ser recolhidas até o dia 20 do mês subsequente ao da competência.
b) Associações desportivas: As cotizações oriundas das associações desportivas vencem até dois dias úteis após a realização do espetáculo futebolístico.
Em se tratando de patrocínio, licenciamento de uso de marcas e símbolos de publicidade ou propaganda, e de transmissão dos espetáculos, exigida a partir de 12.12.1997, até o dia 2 do mês de competência.
c) Contribuinte individual: O contribuinte individual pode verter suas contribuições até o dia 15 do mês seguinte ao de competência.
d) Décimo terceiro salário: A contribuição incidente sobre o décimo-terceiro salário vence no dia 20 de dezembro de cada ano.
e) Acordo trabalhista: No caso da sentença homologatória de acordo trabalhista, prevista no art. 43 do PCSS, o prazo do dia 20 conta-se do mês subsequente da liquidação do acordo ou da sentença.
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Se qualquer desses vencimentos cair em dia sem expediente bancário na localidade é prorrogado para o primeiro dia útil seguinte.
1902. acréscimos legais - Se o pagamento é operado fora do prazo legal (dia 15 ou 20 do mês), subsistem três acréscimos previstos na lei.
a) Correção monetária: Vigente até dezembro de 1994, mediante a divisão do valor originário pela cotação da UFIR do primeiro dia útil do mês subsequente ao da competência...
Para continuar a ler
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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