Fixados os critérios para o preenchimento da GFIP no caso de contribuições previdenciárias sobre a produção rural

Fixados os critérios para o preenchimento da GFIP no caso de contribuições previdenciárias sobre a produção rural

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O Coordenador-Geral de Arrecadação e Cobrança (Codac) estabeleceu que, para fins de aplicação da redução da alíquota da contribuição previdenciária do inciso I do art. 25 da Lei nº 8.212/1991 (contribuição previdenciária do empregador rural pessoa física e do segurado especial, de 1,2% da receita bruta proveniente da comercialização produção rural), prevista no art. 14 da Lei nº 13.606/2018, o produtor rural pessoa física, quando do preenchimento da Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP), deverá observar os seguintes procedimentos:

  1. a) declarar em GFIP, no código de Fundo de Previdência e Assistência Social (FPAS) 604, as informações devidas, exceto a informação prevista na letra “b” a seguir;
    b) declarar em GFIP, no código de FPAS 833, no campo “Comercialização Produção – Pessoa Física”, a receita bruta proveniente da comercialização da sua produção, inclusive aquela prevista no § 10 do art. 25 da Lei nº 8.212/1991, nas situações previstas nos incisos X e XII do art. 30 da Lei nº 8.212/1991;
    c) marcar na GFIP com código de FPAS 833 o campo “Informação Exclusiva Comercialização Produção e/ou Receita Evento Desportivo/Patrocínio”;
    d) informar no campo “Compensação” da GFIP, com código de FPAS 833, a diferença relativa à contribuição previdenciária patronal entre o valor calculado pelo Sistema Empresa de Recolhimento do FGTS e Informações à Previdência Social (Sefip) sobre o campo “Comercialização Produção – Pessoa Física”, e o valor apurado conforme a alíquota disposta no art. 14 da Lei nº 13.606/2018; e
    e) desprezar o “Relatório de Compensações” gerado pelo Sefip, na GFIP código 115, com FPAS 833, e manter o demonstrativo de origem do crédito para fins de fiscalização e/ou pedido de restituição/compensação.

A empresa adquirente de produção rural do produtor rural pessoa física ou do segurado especial, quando do preenchimento da GFIP, deverá observar os seguintes procedimentos:

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a) declarar em GFIP, no código de FPAS principal, as informações devidas, exceto a informação prevista na letra “b” a seguir;
b) declarar em GFIP, em um código de FPAS diferente do principal (com exceção do 655, 663, 671, 680, 868 e 876), no campo “Comercialização Produção – Pessoa Física”, o valor da produção adquirida do produtor rural pessoa física ou do segurado especial;
c) marcar na GFIP de que trata a letra “b” anterior, o campo “Informação Exclusiva Comercialização Produção e/ou Receita Evento Desportivo/Patrocínio”;
d) informar no campo “Compensação” da GFIP com informação exclusiva de comercialização, a diferença relativa à contribuição previdenciária patronal entre o valor calculado pelo Sefip sobre o campo “Comercialização Produção – Pessoa Física” e o valor apurado conforme a alíquota prevista no art. 14 da Lei nº 13.606/2018; e
e) desprezar o “Relatório de Compensações” gerado pelo Sefip na GFIP com informação exclusiva de comercialização e manter o demonstrativo de origem do crédito para fins de fiscalização e/ou pedido restituição/compensação.

(Ato Declaratório Executivo Codac nº 1/2018 – DOU 1 de 24.01.2018)

Fonte: Editorial IOB
Data: 24 de janeiro de 2018
Acesso: 26 de janeiro de 2018

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