ARTICLE · 11 FEBRUARY 2016

GFIP Em Atraso - Anistia

Salusse Marangoni Parente Jabur

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Nos termos da Lei 8.212/91, as empresas são obrigadas a declarar à Secretaria da Receita Federal do Brasil - SRF dados relacionados a fatos geradores, base de cálculo e valores devidos de contribuições previdenciárias.

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Nos termos da Lei 8.212/91, as empresas são obrigadas a declarar à Secretaria da Receita Federal do Brasil - SRF dados relacionados a fatos geradores, base de cálculo e valores devidos de contribuições previdenciárias. Esta declaração se dá por meio da entrega da GFIP – Guia de Recolhimento do FGTS e de Informações à Previdência Social.

Tal obrigação aplica-se ainda que não tenha ocorrido fato gerador da contribuição previdenciária e o seu descumprimento impede a emissão de certidão de regularidade fiscal perante a Fazenda Nacional.

Na falta de entrega da GFIP, ou no caso dela ter sido entregue fora do prazo, o contribuinte está sujeito à multa de 2% ao mês-calendário ou fração, incidentes sobre o montante das contribuições informadas, ainda que integralmente pagas, limitada a 20% ou, no caso de não haver fato gerador da contribuição, à multa de R$ 200,00.

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