Alíquota do SAT varia para filiais com CNPJs e graus de risco diferentes

Alíquota do SAT varia para filiais com CNPJs e graus de risco diferentes

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A 8ª Turma do TRF da 1ª Região decidiu que a alíquota a ser considerada para recolhimento da contribuição para o Seguro de Acidentes do Trabalho (SAT)deverá ser apurada de forma individualizada quando se tratar de firma com matriz e filiais de Cadastro Nacional de Pessoa Jurídica (CNPJ) diferentes.

Os desembargadores analisaram recurso de uma empresa de fotografia e filmagem do estado do Amazonas que tentou anular Notificação Fiscal de Lançamento de Débito (NFLD) lavrada pela Fazenda Pública. A firma alegou que o “recolhimento da Contribuição para o SAT deve ser feito com aplicação do grau de risco da atividade desenvolvida em cada estabelecimento”.

Em procedimento administrativo, a União (Fazenda Nacional) sustentou que a contribuição deveria incidir somente sobre a principal atividade da empresa e não em cada estabelecimento. Entretanto, o relator do caso, desembargador federal Marcos Augusto de Sousa, lembrou que a Súmula 351 do Superior Tribunal de Justiça (STJ) prevê que a alíquota de contribuição para o SAT “é aferida pelo grau de risco desenvolvido em cada empresa, individualizada pelo seu CNPJ ou pelo grau de risco da atividade preponderante quando houver apenas um registro”.

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Fonte: Contabilidade na tv
Data: 13 de Julho de 2016
Acesso: 15 de Julho de 2016

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