Contribuição Previdenciária -  Projeto Malha Fiscal da Pessoa Jurídica em 2017
Autor: Armênio Ribeiro | Publicado: 2017-04-25T11:44:00-03:00

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stá sendo iniciada a segunda etapa das ações do
Projeto Malha Fiscal da Pessoa Jurídica em 2017, novamente com foco em
sonegação fiscal relativa à Contribuição Previdenciária.



A Subsecretaria de Fiscalização envia hoje cartas
às empresas, alertando-as sobre inconsistências declaradas em Guia de
Recolhimento do FGTS e de Informações à Previdência Social - GFIP - e apuradas
pelo Fisco que, se confirmadas, vão gerar a necessidade de o contribuinte
encaminhar GFIP retificadora e efetuar o recolhimento das diferenças de valores
de Contribuição Previdenciária decorrente dessa retificação, com os devidos
acréscimos legais. Constatado o erro nas informações fornecidas ou tributo pago
a menor, o contribuinte poderá se autorregularizar até o início do procedimento
fiscal, previsto para junho de 2017.



As inconsistências encontradas pelo Fisco podem ser
consultadas em demonstrativo anexo à carta, e as orientações para
autorregularização no próprio corpo da carta que foi enviada pela RFB para o
endereço cadastral constante do sistema de Cadastro Nacional da Pessoa Jurídica
- CNPJ.



Para confirmar a veracidade das cartas enviadas, a
Receita Federal encaminhou mensagem para a caixa postal dos respectivos
contribuintes, que podem ser acessadas por meio do e-CAC (http://idg.receita.fazenda.gov.br/interface/atendimento-virtual).



Nesta segunda etapa, 7.271 contribuintes serão
alertados por meio da referida carta, e aqueles que ainda não foram intimados,
ao identificarem equívoco na prestação de informações à Receita Federal, podem
também promover a autorregularização. Dessa forma, é possível evitar autuações
com multas que chegam a 225%, além de representação ao Ministério Público
Federal por crimes de sonegação fiscal entre outros.



Os indícios constatados no referido projeto
surgiram a partir do cruzamento de informações eletrônicas, com o objetivo de
verificar a regularidade do cumprimento das obrigações previdenciárias,
relativas à contribuição patronal destinada ao financiamento dos benefícios
concedidos em razão do grau de incidência de incapacidade laborativa decorrente
dos riscos ambientais do trabalho (GILRAT), incidentes sobre a remuneração paga
aos segurados empregados.



O total de indícios de sonegação verificado nesta
operação, para o período de junho de 2012 a dezembro de 2016, é de
aproximadamente R$ 532,3 milhões.



Fonte: RFB