Valores da Unidade Fiscal de Referência - UFIR
Autor | Cláudia Salles Vilela Vianna |
Ocupação do Autor | Advogada, Mestra pela PUC/PR, Conferencista e Consultora Jurídica Empresarial nas Áreas de Direito do Trabalho e Direito Previdenciário, Coordenadora dos cursos de pós-graduação da EMATRA/PR e PUC/PR |
Páginas | 910-913 |
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Instituída pela Lei n. 8.383/91, a Unidade Fiscal de Referência (UFIR) seria utilizada, então, para finalidades fiscais, entre as quais como novo indexador para fins de cálculo da atualização monetária de tributos e contribuições federais, inclusive previdenciárias.
Referida unidade possuía um valor mensal e também valores diários. A expressão monetária da UFIR mensal era fixada em cada mês-calendário; a da UFIR diária ficava sujeita a variação em cada dia e a do primeiro dia do mês era igual à da UFIR do mesmo mês. Foram os valores os seguintes:
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A partir de 1º.9.1994, ficou extinta a UFIR diária de que trata a Lei n. 8.383/91, passando a existir somente a variação mensal. Dessa data em diante, portanto, a UFIR mensal passou a ser utilizada como referencial de correção monetária, inclusive nas hipóteses em que a correção era baseada na UFIR diária, tais como atualização monetária de débitos fiscais, correção monetária do balanço etc.
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Nota: até 7/93 = Cr$ (Cruzeiro); de 08/93 a 06/94 = CR$ (Cruzeiro Real) e a partir de 7/94 = R$ (Real).
Obs.: Com a publicação da Medida Provisória n. 812/94 (convertida na Lei n. 8.981/95), os tributos e as contribuições sociais (inclusive previdenciárias), cujos fatos geradores tenham ocorrido a partir de 1º de janeiro de 1995, não mais sofrerão a atualização monetária.
A expressão monetária da UFIR passou a ser fixada por períodos trimestrais, a partir de 1º.1.1995 (Lei n. 8.981/95, art. 1º); por períodos semestrais a partir de 1º.1.1996 (MP n. 1.316/96, art. 6º); e por período anual, a partir de 1º.1.1997 (Lei n. 9.430/96, art. 75).
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Em 27.10.2000 foi publicada no Diário Oficial da União a Medida Provisória n. 1.973-67 (atualmente Medida Provisória n...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Manual prático das relações trabalhistas
- Parte VIII. Tabelas auxiliares
- Tabela de multas administrativas - Legislação trabalhista
- Valores da Unidade Fiscal de Referência - UFIR
- Salário mínimo - Valores de Janeiro/1990 a Janeiro/2014
- Unidade Real de Valor - URV
- Taxa Referencial SELIC - Sistema Especial de Liquidação e Custódia
- Incidência de encargos (INSS e FGTS)
- Índice Analítico
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