Previdenciária – Tomadora de serviços de cooperados, por meio de cooperativa de trabalho, não se obriga a declarar o valor dos respectivos serviços em GFIP

Previdenciária – Tomadora de serviços de cooperados, por meio de cooperativa de trabalho, não se obriga a declarar o valor dos respectivos serviços em GFIP

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A Coordenação-Geral de Tributação da Receita Federal do Brasil esclareceu que a empresa tomadora de serviços de cooperados, por intermédio de cooperativa de trabalho, não mais se encontra obrigada a declarar, em Guia de Recolhimento do FGTS e Informações à Previdência Social (GFIP), o valor bruto da nota fiscal ou da fatura de prestação de serviços emitidas pelas cooperativas de trabalho.

Recorda-se que o referido valor bruto constituía base de cálculo da contribuição previdenciária empresarial de 15% sobre o valor bruto da nota fiscal ou fatura de prestação de serviços, relativamente a serviços prestados por cooperados por intermédio de cooperativas de trabalho (art. 22 , inciso IV, da Lei nº 8.212/1991 ), porém, o citado dispositivo legal foi declarado inconstitucional pelo Supremo Tribunal Federal (STF), no julgamento do Recurso Extraordinário nº 595.838/SP.

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(Solução de Consulta Cosit nº 117/2016 – DOU 1 de 26.08.2016)

Fonte: Editorial IOB
Data: 26 de agosto de 2016
Acesso: 26 de agosto de 2016

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