Governo institui o Cadastro Nacional de Obras

Governo institui o Cadastro Nacional de Obras

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O Secretário da Receita Federal do Brasil (RFB) instituiu o Cadastro Nacional de Obras (CNO), considerado um banco de dados que contém informações cadastrais das obras de construção civil e dos seus responsáveis e será administrado pela RFB.

Devem ser inscritas no CNO todas as obras de construção civil, exceto:

a) os serviços de construção civil destacados no Anexo VII da Instrução Normativa RFB nº 971/2009, com a expressão “(SERVIÇO)” ou “(SERVIÇOS)”, independentemente da forma de contratação;
b) a construção civil onde o proprietário do imóvel ou dono da obra seja pessoa física, não possua outro imóvel e a construção seja residencial e unifamiliar, com área total não superior a 70 m², destinada a uso próprio, do tipo econômico ou popular; e executada sem mão de obra remunerada; e
c) a reforma de pequeno valor, ou seja, aquela de responsabilidade de pessoa jurídica, que possui escrituração contábil regular, em que não há alteração de área construída, cujo custo estimado total, incluindo material e mão de obra, não ultrapasse o valor de 20 vezes o limite máximo do salário-de-contribuição vigente na data de início da obra.

A inscrição no CNO deverá ser realizada no prazo de até de 30 dias contado do início das atividades, na qual deverão ser informados todos os responsáveis pela obra e o não cumprimento sujeita o responsável à multa na forma estabelecida no art. 92 da Lei nº 8.212/1991.

São responsáveis pela inscrição no CNO:

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a) o proprietário do imóvel, o dono da obra, inclusive o representante de construção em nome coletivo ou o incorporador de construção civil, pessoa física ou pessoa jurídica;
b) a pessoa jurídica construtora, quando contratada para execução de obra por empreitada total;
c) a sociedade líder do consórcio, no caso de contrato para execução de obra de construção civil mediante empreitada total celebrado em nome das sociedades consorciadas; e
d) o consórcio, no caso de contrato para execução de obra de construção civil mediante empreitada total celebrado em seu nome.

Na contratação de empreitada parcial, a inscrição será de responsabilidade do contratante.

Nos contratos em que a pessoa jurídica contratada não seja construtora, ainda que execute toda a obra, a inscrição será de responsabilidade do contratante.

Na hipótese de contratação de cooperativa de trabalho para a execução de toda a obra, o responsável pela inscrição da obra será o contratante da cooperativa.

A obrigatoriedade de inscrição entrará em vigor a partir de 21.01.2019.

(Instrução Normativa RFB nº 1.845/2018 – DOU 1 de 23.11.2018)

Fonte: Editorial IOB
Data: 23 de novembro de 2018
Acesso: 26 de novembro de 2018

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