Direito Procedimental
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 189-190 |
Page 189
Basicamente o Direito Previdenciário Procedimental compõe-se de dois segmentos distintos: a) relativo às contribuições e b) pertinente aos benefícios.
A exigência das cotizações previdenciárias é executada pela RFB e os pedidos de benefícios são instruídos pelo INSS.
Diante da inadimplência do contribuinte o crédito relativo ao doméstico é reconhecido espontaneamente ou ser lançado de ofício. Tais documentos constituem confissão de dívida fiscal e são instrumentos hábeis e suficientes para a imposição exacional.
Entre outros, servirão como fontes de constituição do crédito tributário relativo às contribuições:
I - CTPS devidamente anotada caracterizada como instrumento válido para a exigência do crédito tributário.
II - Sentença judicial da Justiça do Trabalho em que provada a relação doméstica, se a própria justiça não cobrar as contribuições.
III - Lançamento do Débito Confessado, meio pelo qual o empregador doméstico reconhece o seu débito.
IV - Notificação de Lançamento constitutivo de crédito exacional.
V - Simples Doméstico preenchido e não recolhidas as contribuições.
VI - Recibos de pagamentos.
VII - Relatório de Auto de Infração do MTE.
Constatado débito decorrente de divergências entre o recolhido no Simples Doméstico e o realmente devido, a RFB o lançará em documento próprio e iniciará uma cobrança administrativa, independente da instauração de procedimento fiscal ou de notificação ao sujeito passivo.
Numa tentativa de composição, é facultado intimar o sujeito passivo a regularizar as divergências apuradas. Nesse sentido a intimação será encaminhada ao sujeito passivo, a critério da RFB por via postal, com ou sem Aviso de Recebimento, ou por meio eletrônico, e conterá: o prazo para regularização, o endereço eletrônico para acesso aos relatórios com detalhamento dos valores apurados e obtenção de instruções para regularização da situação e o endereço da unidade da RFB onde o sujeito passivo poderá comparecer, caso manifeste interesse em obter informações adicionais.
Caso a dívida intimada não seja quitada nem parcelada no prazo de 30 dias, bem como na hipótese de rescisão de parcelamento, o processo administrativo será
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encaminhado à PGFN, para fins de inscrição do crédito em dívida ativa e cobrança, juntamente com cópia da comunicação ao sujeito passivo sobre sua inclusão no CADIN.
Nos termos dos arts. 14/16 do Decreto n. 70.235/72 o contribuinte poderá impugnar em 30 dias essa exigência fiscal apresentando...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Direitos do Doméstico
- Aspectos Diversos
- Doutrina Nacional
- Conclusões Derradeiras
- Simples Doméstico
- União Estável
- Empréstimo Consignado
- Retenções Possíveis
- Sucessor Legal
- Acordo Internacional
- Trabalho no Exterior
- Assédio Doméstico
- Dano Moral
- Transformação do Vínculo
- Seguro de Vida
- Interpretação da Matéria
- Guarda de Documentos
- eSocial
- Transferência de Recursos
- Direito Procedimental
- Doméstico no Código Civil
- Aplicação do Código Penal
- Direitos da Diarista
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