Mandado de Procedimento Fiscal
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1171-1174 |
Page 1171
Desde 22.11.1999, para que sobrevenha a fiscalização de um contribuinte é imprescindível que a ação fiscal seja comandada pela RFB, mediante um instrumento escrito emitido pela autoridade competente, designado como Mandado e Procedimento Fiscal - MPF (art. 6º da Portaria RFB n. 1.614/2000).
Ainda que a autoridade fazendária tenha conhecimento da existência de um possível débito securitário (ou de outra natureza), impõe-se um comando formal para operacionalizar a apreensão dos fatos geradores e superveniência do lançamento fiscal.
Com o largo emprego da informática e a possibilidade de o fato gerador ser apurado a partir de informações prestadas pelo contribuinte por intermédio da GFIP, a utilização dessa autorização se torna mais evidente.
1791. Conceito básico - A ação da Auditoria Fiscal promovida pela RFB é cercada de cuidados jurídicos elementares em relação ao sujeito passivo da obrigação fiscal, devendo observar vários princípios de Direito Administrativo e Direito Tributário, referentes ao lançamento fiscal.
Para que ela seja formalmente considerada pela autoridade, iniciada e empreendida, sem perda da natural independência e autonomia do Auditor-Fiscal, é preciso uma decisão burocrática dentro da Administração Pública do Ministério da Fazenda, uma resolução vinculada ao planejamento fiscal e obrigatória no que diz respeito a determinado contribuinte ou fato gerador.
Um Auditor-Fiscal não tem atribuição para espontaneamente tomar a iniciativa de iniciar uma inspeção ou prorrogá-la, sem que seja formalmente autorizado pelo seu superior hierárquico para tal missão.
Nesse sentido, em 1999 foi criado um instituto técnico específico, o MPF, que é uma determinação e autorização funcional para que seja procedida a fiscalização de uma empresa ou para que se dê cumprimento de uma diligência.
1792. escopo do procedimento - Além de um severo controle interno e possibilidade de execução do Programa de Planejamento da Fiscalização, o MPF
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obsta que sejam tentadas fiscalizações com outros objetivos que não sejam os contidos nesse planejamento administrativo.
A classificação doutrinária desse controle interno não foi reconhecida pela relatora da 1ª Câmara do CCMF no acórdão n. 101.940.060, julgando que se trata de um ato preparatório indispensável ao exercício da fiscalização e, por conseguinte, do lançamento fiscal. Sua oposição é que não é um simples controle administrativo, mas um preâmbulo legal da fiscalização e pode ser...
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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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