IN RFB Nº 1634/2016 traz novas regras para o CNPJ

IN RFB Nº 1634/2016 traz novas regras para o CNPJ

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Por Priscila Garcia

Com o objetivo de dar maior segurança às operações financeiras e de tornar mais eficiente o combate à corrupção, foi editada pela Receita Federal do Brasil a Instrução Normativa nº 1634/2016, que trouxe novas exigências relacionadas ao CNPJ. As novas regras aumentarão a exposição de empresários executados judicialmente, uma vez que foi estabelecida a obrigatoriedade de identificar os sócios da empresa até o seu “Beneficiário Final”, que é a pessoa natural que controla ou influencia a entidade em última instância, ou em nome da qual uma transação é conduzida, direta ou indiretamente.

A obrigatoriedade em relação à necessidade de informação do beneficiário final tem início em 1º de janeiro de 2017, para as entidades que efetuarem sua inscrição a partir dessa data. As entidades já inscritas no CNPJ antes de 1º de janeiro de 2017 deverão informar os beneficiários finais quando procederem a alguma alteração cadastral, devendo informá-los até a data limite de 31 de dezembro de 2018.

Vejamos alguns pontos desta instrução normativa:

ENTIDADES OBRIGADAS À INSCRIÇÃO: todas as entidades domiciliadas no Brasil, inclusive as pessoas jurídicas equiparadas pela legislação do Imposto sobre a Renda, estão obrigadas a se inscrever no CNPJ e a cada um de seus estabelecimentos localizados no Brasil ou no exterior, antes do início de suas atividades, bem como as entidades elencadas no Art. 4º.

REPRESENTANTE DA ENTIDADE: o representante da entidade no CNPJ deve ser a pessoa física que tenha legitimidade para representá-la, conforme qualificações previstas no Anexo V da retro citada Instrução Normativa.

BENEFICIÁRIO FINAL: as informações cadastrais relativas aos clubes e fundos de investimento, constituídos segundo as normas da Comissão de Valores Mobiliários (CVM), entidades domiciliadas no exterior, instituições bancárias do exterior que realizem operações de compra e venda de moeda estrangeira com bancos no País, recebendo e entregando reais em espécie na liquidação de operações cambiais e Sociedades em Conta de Participação (SCPs) vinculadas aos sócios ostensivos devem abranger as pessoas autorizadas a representá-las, bem como a cadeia de participação societária, até alcançar as pessoas naturais caracterizadas como beneficiárias finais ou qualquer das entidades mencionadas no § 3º do Art. 8º. Considera-se beneficiário final a pessoa natural que, em última instância, de forma direta ou indireta, possui, controla ou influencia significativamente a entidade ou a pessoa natural em nome da qual uma transação é conduzida. Presume-se influência significativa quando a pessoa natural possui mais de 25% (vinte e cinco por cento) do capital da entidade, direta ou indiretamente ou direta ou indiretamente, detém ou exerce a preponderância nas deliberações sociais e o poder de eleger a maioria dos administradores da entidade, ainda que sem controlá-la.

UNIDADES CADASTRADORAS DO CNPJ: são aquelas competentes para deferir atos cadastrais das entidades no CNPJ, a partir da análise, sob os aspectos formal e técnico, das informações contidas na documentação apresentada pelas entidades, conforme definido no Parágrafo Único do Art. 10.

COMPROVANTE DE INSCRIÇÃO E DE SITUAÇÃO CADASTRAL: é emitido por meio do sítio da RFB na Internet, no endereço http://rfb.gov.br, contendo o número de inscrição no CNPJ, com a indicação da condição de estabelecimento matriz ou filial, a data de abertura, o nome empresarial, o nome de fantasia, as atividades econômicas principal e secundárias, a natureza jurídica, o endereço, o endereço eletrônico, o telefone, o Legal Entity Identifier (LEI), o ente federativo responsável, no caso de entidades da Administração Pública, a situação cadastral, a data da situação cadastral, o motivo da situação cadastral, quando diferente de ativa, a situação especial, a  data da situação especial, a data e hora de emissão do comprovante e outras informações de interesse dos convenentes.

ATOS CADASTRAIS: são atos cadastrais no CNPJ a inscrição, a alteração de dados cadastrais e de situação cadastral, a baixa de inscrição, o restabelecimento de inscrição e a declaração de nulidade de ato cadastral.

SOLICITAÇÃO E FORMALIZAÇÃO DE ATOS CADASTRAIS: os atos cadastrais no CNPJ são solicitados por meio do aplicativo Coleta Web, disponível no sítio da RFB na Internet, no endereçohttp://rfb.gov.br, que possibilita o preenchimento e o envio da Ficha Cadastral da Pessoa Jurídica (FCPJ), QSA e Ficha Específica do convenente.

DOCUMENTO BÁSICO DE ENTRADA (DBE) E DO PROTOCOLO DE TRANSMISSÃO: não havendo incompatibilidades nos documentos eletrônicos transmitidos, é disponibilizado para impressão o Documento Básico de Entrada (DBE) ou o Protocolo de Transmissão, no sítio da RFB na Internet, conforme endereço acima.

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ATOS CADASTRAIS PRIVATIVOS DO ESTABELECIMENTO MATRIZ: são privativos do estabelecimento matriz os atos cadastrais relativos ao nome empresarial, à natureza jurídica, ao capital social, ao porte da empresa, ao representante da entidade no CNPJ, ao preposto, ao QSA, ao ente federativo responsável, no caso de entidades da Administração Pública, à falência, à recuperação judicial, à intervenção, ao inventário do empresário individual ou do titular de empresa individual imobiliária ou de responsabilidade limitada, à liquidação judicial ou extrajudicial, à incorporação, à fusão e à cisão parcial ou total.

INSCRIÇÃO: a solicitação de inscrição no CNPJ de entidade domiciliada no Brasil deve ser feita com observância do disposto nos arts. 14 a 16, inclusive para o caso de estabelecimento, no País, de pessoa jurídica estrangeira.

IMPEDIMENTOS À INSCRIÇÃO: impede a inscrição no CNPJ o fato de o representante da entidade ou seu preposto não possuir inscrição no Cadastro de Pessoas Físicas (CPF) ou de sua inscrição ser inexistente ou estar suspensa, cancelada ou nula, o fato de integrante do QSA da entidade, se pessoa jurídica, não possuir inscrição no CNPJ ou de sua inscrição ser inexistente ou estar suspensa, baixada, inapta ou nula; se pessoa física, não possuir inscrição no CPF ou de sua inscrição ser inexistente ou estar suspensa, cancelada ou nula; no caso de clubes ou fundos de investimento constituídos no Brasil, o fato de o administrador não possuir inscrição no CNPJ ou de sua inscrição ser inexistente ou estar suspensa, baixada, inapta ou nula, ou o fato de o representante do administrador no CNPJ não possuir inscrição no CPF ou de sua inscrição ser inexistente ou estar cancelada ou nula; no caso de estabelecimento filial, o fato de o estabelecimento matriz da entidade não possuir inscrição no CNPJ ou de sua inscrição ser inexistente ou estar suspensa, baixada, inapta ou nula; ou o não atendimento das demais condições restritivas estabelecidas em convênio com a RFB.

INSCRIÇÃO DE OFÍCIO: a inscrição no CNPJ é realizada de ofício pela unidade cadastradora da Receita Federal do Brasil que jurisdiciona o estabelecimento ou pela unidade de exercício do Auditor-Fiscal da RFB responsável pelo procedimento fiscal quando o Auditor-Fiscal da Receita Federal do Brasil responsável pelo procedimento fiscal constatar a existência de entidade não inscrita no CNPJ e não for atendida, pelo representante da entidade, a intimação para providenciar sua inscrição no prazo de 10 (dez) dias; ou no interesse da administração tributária, tendo em vista documentos comprobatórios.

ALTERAÇÃO DE DADOS CADASTRAIS: a entidade está obrigada a atualizar no CNPJ qualquer alteração referente aos seus dados cadastrais até o último dia útil do mês subsequente ao de sua ocorrência. Cabe ao representante legal nomeado atualizar no CNPJ as ocorrências relativas às seguintes situações especiais: liquidação judicial ou extrajudicial, falência, recuperação judicial, intervenção ou inventário do empresário (individual) ou do titular da empresa individual imobiliária ou de responsabilidade limitada.

BAIXA DA INSCRIÇÃO: a baixa da inscrição no CNPJ da entidade ou do estabelecimento filial deve ser solicitada até o 5º (quinto) dia útil do 2º (segundo) mês subsequente ao da ocorrência de sua extinção, nas seguintes situações: encerramento da liquidação voluntária, judicial ou extrajudicial, incorporação, fusão, cisão total, encerramento do processo de falência, com extinção das obrigações do falido ou transformação em estabelecimento matriz de órgão público inscrito como estabelecimento filial, e vice-versa.

IMPEDIMENTOS À BAIXA: a entidade que estiver com seu QSA desatualizado fica impedida de baixar sua inscrição no CNPJ. Este impedimento não se aplica à baixa decorrente de incorporação, fusão ou cisão total da entidade, quando a sucessora for entidade domiciliada no Brasil, ou de estabelecimento filial, ficando suas pendências fiscais sob responsabilidade da entidade.

BAIXA DE OFÍCIO: pode ser baixada de ofício a inscrição no CNPJ da entidade omissa contumaz, que é aquela que, estando obrigada, não tiver apresentado, por 5 (cinco) ou mais exercícios, nenhuma das declarações e demonstrativos relacionados no Art. 29 e que, intimada por edital, não tiver regularizado sua situação no prazo de 60 (sessenta) dias, contado da data da publicação da intimação, inexistente de fato, declarada inapta que não tiver regularizado sua situação nos 5 (cinco) exercícios subsequentes ou com registro cancelado, ou seja, a que estiver extinta, cancelada ou baixada no respectivo órgão de registro.

RESTABELECIMENTO DA INSCRIÇÃO: a entidade ou o estabelecimento filial cuja inscrição no CNPJ estiver na situação cadastral baixada pode ter sua inscrição restabelecida a pedido, desde que comprove estar com seu registro ativo no órgão competente, ou de ofício, quando constatado o seu funcionamento. O restabelecimento aplica-se também à entidade que esteja na situação cadastral inapta, caso comprove que o endereço constante do CNPJ está atualizado e à entidade ou ao estabelecimento filial, conforme o caso, cuja inscrição tenha sido suspensa, desde que comprove a regularização das inconsistências cadastrais.

NULIDADE DO ATO CADASTRAL: deve ser declarada a nulidade do ato cadastral no CNPJ quando tiver sido atribuído mais de um número de inscrição no CNPJ para o mesmo estabelecimento, quando for constatado vício no ato cadastral ou quando tiver sido atribuída inscrição no CNPJ a entidade ou estabelecimento filial não enquadrados nas disposições previstas nos arts. 3º e 4º.

TIPOS DE SITUAÇÕES CADASTRAIS: a inscrição no CNPJ da entidade ou do estabelecimento filial pode ser enquadrada nas seguintes situações cadastrais: ativa, suspensa, inapta, baixada ou nula.

Fonte: e-AUDITORIA
Data: 28 de junho de 2016
Acesso: 01 de julho de 2016

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