Alteradas normas sobre a emissão do certificado de regularidade previdenciária e sobre parcelamento e reparcelamento de débitos dos entes públicos

Alteradas normas sobre a emissão do certificado de regularidade previdenciária e sobre parcelamento e reparcelamento de débitos dos entes públicos

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O Ministério da Fazenda estabeleceu alterações nas Portarias MPS nºs 204 e 402/2008, que, respectivamente, tratam da emissão do Certificado de Regularidade Previdenciária (CRP) e das regras para organização e funcionamento dos Regimes Próprios de Previdência Social (RPPS) dos servidores públicos ocupantes de cargos efetivos da União, dos Estados, do Distrito Federal e dos Municípios, conforme os destaques adiante.

A Secretaria de Previdência, quando da emissão do CRP, examinará o cumprimento, pelos Estados, Distrito Federal e Municípios, de critérios e exigências previstos na legislação aos RPPS, entre outros, do encaminhamento à citada secretaria das informações e dos dados contábeis, orçamentários e fiscais, entre outros documentos. Tais documentos serão encaminhados na forma e com conteúdo definidos pela Secretaria de Previdência, conforme divulgado no endereço eletrônico da Previdência Social na Internet, até o último dia de cada mês, relativamente ao mês anterior, das informações e dados contábeis, orçamentários e fiscais, por meio do Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (Siconfi).

Observadas as condições anteriores, o envio das informações e dos dados contábeis, orçamentários e fiscais pelo Siconfi será exigido a partir da competência janeiro/2018, para os Estados, Distrito Federal e capitais, e da competência julho/2018, para os demais municípios.

As contribuições legalmente instituídas, devidas pelo ente federativo e não repassadas à unidade gestora do RPPS até o seu vencimento, depois de apuradas e confessadas, poderão ser objeto de termo de acordo de parcelamento para pagamento em moeda corrente, assegurado o equilíbrio financeiro e atuarial.

Admite-se o reparcelamento de débitos parcelados anteriormente, mediante lei autorizativa específica, observados os seguintes parâmetros:
a) o reparcelamento consiste em consolidação do montante do débito parcelado, apurando-se novo saldo devedor, calculado a partir dos valores atualizados da consolidação do parcelamento anterior e das prestações pagas posteriormente;
b) as prestações em atraso não poderão ser objeto de novo parcelamento desvinculado do parcelamento originário, devendo ser quitadas integralmente ou incluídas no saldo devedor de reparcelamento;
c) cada termo de parcelamento poderá ser reparcelado uma única vez, vedada a inclusão de débitos não parcelados anteriormente;
d) não são considerados para os fins de limitação de um único reparcelamento os termos que tenham por objeto a alteração de condições estabelecidas em termo anterior, sem ampliação do prazo inicialmente estabelecido para o pagamento das prestações.

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Os Estados, o Distrito Federal e os Municípios poderão, mediante lei autorizativa específica, firmar termo de acordo de parcelamento, em até 200 prestações mensais, iguais e sucessivas, de contribuições devidas pelo ente federativo, de contribuições descontadas dos segurados ativos, aposentados e pensionistas, bem como de outros débitos não decorrentes de contribuições previdenciárias, relativos a competências até março/2017.

Poderão ser incluídos quaisquer débitos, inclusive os que tenham sido objeto de parcelamentos ou reparcelamentos anteriores.

A lei do ente federativo poderá autorizar a redução dos juros, respeitada como limite mínimo a meta atuarial, e das multas com relação aos débitos a serem parcelados.

O Sistema de Informações dos Regimes Públicos de Previdência Social (Cadprev) deverá ser adequado às disposições relativas a parcelamento e reparcelamento de débitos, descritos anteriormente, em até 30 dias.

Fonte: Editorial IOB
Data: 12 de julho de 2017
Acesso: 14 de julho de 2017

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