e-CAC: Receita edita novas regras de acesso dos contribuintes aos serviços

e-CAC: Receita edita novas regras de acesso dos contribuintes aos serviços

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Receita Federal publica novas regras que permite acesso do contribuinte aos serviços disponíveis no Atendimento Virtual (e-CAC) através de outorga de poderes a pessoa física ou jurídica detentora de certificado digital, com aplicação imediata

As novas regras constam da Instrução Normativa nº 1.751/2017 (DOU de 18/10), que revogou a Instrução Normativa nº 944/2009.

Com esta medida, as pessoas físicas ou jurídicas, detentoras ou não de certificado digital, poderão outorgar poderes a pessoas físicas ou jurídicas detentoras de certificado digital, por meio de procuração RFB ou procuração eletrônica, para utilização dos serviços disponíveis no e-CAC em nome do outorgante (art 2º).

De acordo com a Instrução Normativa nº 1.751 considera-se:

I – e-CAC, ambiente virtual da RFB onde estão disponibilizados ao contribuinte diversos serviços protegidos por sigilo fiscal no formato digital;

II – procuração RFB, procuração emitida por meio do aplicativo disponível no sítio da RFB na Internet, no endereço, na situação em que o outorgante não possui certificado digital; e

III – procuração eletrônica, procuração emitida por meio do e-CAC, na situação em que o outorgante e o outorgado possuem certificado digital

Representação

Além da outorga de poderes, a opção do serviço “Processos Digitais” do sistema Procurações, disponível no endereço eletrônico informado no item II, permite a outorga de poderes para representar o outorgante perante a RFB no cumprimento de formalidades relacionadas a processos digitais, podendo para tanto peticionar, impugnar, desistir, entre outros atos, inclusive juntar documentos em processo digital ou em dossiê digital (art. 3º).

Esta representação compreende também a assinatura em documentos digitais que compõem processo digital ou dossiê digital, ou em documentos digitais juntados pelo representante, que tenham previsão de assinatura de ciência ou notificação.

A opção “Restringir Procuração”, disponível no serviço “Processos Digitais” mencionado no caput, limitará a atuação do outorgado aos processos digitais ou dossiês digitais indicados na procuração.

Nos casos de comprovada indisponibilidade de sistema, a juntada de documentos em processo digital ou em dossiê digital que envolvam prazo de ciência ou prescrição de direito poderá ser feita diretamente em uma unidade de atendimento da RFB, pelo outorgado, no exercício da outorga concedida na procuração RFB ou na procuração eletrônica vigente.

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A procuração RFB e a procuração eletrônica serão emitidas com prazo de validade de 5 (cinco) anos, salvo se fixado prazo menor pelo outorgante (art. 4º).

É vedado o substabelecimento da procuração RFB e da procuração eletrônica (art. 5º).

A procuração RFB será emitida, exclusivamente, a partir do aplicativo disponível no sítio da RFB na Internet, no endereço http://rfb.gov.br, e conterá a hora, a data de emissão e o código de controle a ser utilizado no processo de validação da procuração em unidade de atendimento da RFB (art. 6º).

A procuração RFB deverá ser impressa e assinada, ou ter firma reconhecida em cartório, no prazo de 30 (trinta) dias contado da data de sua emissão (art. 7º):

I – pelo responsável da empresa perante o Cadastro Nacional da Pessoa Jurídica (CNPJ), no caso de pessoa jurídica;

II – pelo próprio contribuinte, no caso de pessoa física; ou

III – por procurador constituído por procuração pública específica, com poderes próprios para a realização da outorga de que trata o art. 2º desta Instrução Normativa.

Na hipótese de não haver reconhecimento de firma em cartório na procuração RFB, os documentos originais de identificação do outorgante e do outorgado devem ser apresentados à RFB para conferência dos dados preenchidos na procuração, principalmente o cotejamento da assinatura, pelo servidor da RFB responsável pela recepção da procuração.

A procuração eletrônica é emitida por meio do e-CAC, não sendo necessário que o outorgante e o outorgado compareçam a uma unidade de atendimento da RFB para sua validação. Seu cancelamento será realizado exclusivamente por meio do e-CAC. (art. 8º).

Estas regras entram em vigor hoje, 18/10/2017 data de publicação da Instrução Normativa nº 1.751 no Diário Oficial da União.

Confira aqui integra da Instrução Normativa nº 1.751/2017.

Fonte: Siga o fisco
Data: 18 de outubro de 2017
Acesso: 20 de outubro de 2017

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