Preenchimento da GFIP para produtores rurais que optaram por contribuir sobre a folha de pagamento sofre alteração

Preenchimento da GFIP para produtores rurais que optaram por contribuir sobre a folha de pagamento sofre alteração

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O Coordenador-Geral de Arrecadação e Cobrança alterou o Ato Declaratório Executivo Codac nº 1/2019, que entre outras providências, divulgou os procedimentos a serem observados quanto ao preenchimento da Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP), pelos produtores rurais, pessoa física e jurídica, que fizeram a opção de substituir, a partir de 1º.01.2019, a contribuição previdenciária sobre o valor da comercialização da produção rural pela contribuição sobre a folha de pagamento. Estes procedimentos também deverão ser observados pelos adquirentes de produção rural de produtor rural pessoa física que fizeram tal opção.

Entre as alterações, destacamos o campo relativo a compensação e a alteração do código referente ao campo “outras entidades”.

A contribuição destinada ao Serviço Nacional de Aprendizagem Rural (Senar) devida sobre a comercialização da produção rural deve ser recolhido por meio de Guia da Previdência Social (GPS) avulsa, no código 2712 (Comercialização da Produção Rural – CEI – Pagamento exclusivo para Outras Entidades (SENAR)), gerada no Sistema de Acréscimos Legais (SAL) disponível no sítio da Secretaria Especial da Receita Federal do Brasil (RFB), no endereço http://receita.economia.gov.br.

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A pessoa jurídica adquirente deve efetuar o recolhimento da contribuição destinada ao Senar devida sobre a aquisição de produção rural dos produtores por meio de GPS avulsa, no código 2615 (Comercialização da Produção Rural – CNPJ – Pagamento exclusivo para Outras Entidades (SENAR)), gerada no SAL disponível no sítio da RFB, no endereço http://receita.economia.gov.br.

(Ato Declaratório Executivo Codac nº 3/2019 – DOU 1 de 15.02.2019)

Fonte: Editorial IOB
Data: 15 de fevereiro de 2019
Acesso: 18 de fevereiro de 2019

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