Receita Federal disciplina sobre o restabelecimento do CNPJ de pessoa jurídica inapta

Receita Federal disciplina sobre o restabelecimento do CNPJ de pessoa jurídica inapta

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De acordo com a norma em referência, será possível o restabelecimento do CNPJ da entidade que esteja na situação cadastral inapta, assim considerada aquela omissa de declarações e demonstrativos, e que, estando obrigada, deixar de apresentar, em 2 exercícios consecutivos, qualquer das declarações e demonstrativos relacionados a seguir, desde que comprove, documentalmente, que exerce suas atividades no endereço constante do CNPJ:

  1. a) Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ);
  2. b) Declaração Simplificada da Pessoa Jurídica (DSPJ) – Inativa;
  3. c) Declaração de Informações Socioeconômicas e Fiscais (Defis);
  4. d) Declaração Única e Simplificada de Informações Socioeconômicas e Fiscais (DASN);
  5. e) Declaração Anual Simplificada para o Microempreendedor Individual (DASN-Simei);
  6. f) Declaração de Débitos e Créditos Tributários Federais (DCTF);
  7. g) Declaração do Imposto sobre a Renda Retido na Fonte (Dirf);
  8. h) Declaração do Imposto sobre a Propriedade Territorial Rural (DITR);
  9. i) Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social (GFIP);
  10. j) Escrituração Contábil Digital (ECD);
  11. k) Escrituração Contábil Fiscal (ECF);
  12. l) Escrituração Fiscal Digital das Contribuições (EFD-Contribuições);
  13. m) Escrituração Fiscal Digital (EFD); e
  14. n) e-Financeira;
  15. o) Escrituração Digital das Obrigações Fiscais, Previdenciárias e Trabalhistas (eSocial);
  16. p) Escrituração Fiscal Digital de Retenções e Outras Informações Fiscais (EFD-Reinf);
  17. q) Declaração de Débitos e Créditos Tributários Federais Previdenciários e de Outras Entidades e Fundos (DCTFWeb); e
  18. r) Programa Gerador do Documento de Arrecadação do Simples Nacional – Declaratório (PGDAS-D).

No entanto, vale lembrar que a entidade omissa contumaz, assim considerada aquela que, estando obrigada, não tiver apresentado, por 5 ou mais exercícios, nenhuma das declarações e demonstrativos supramencionados e que, embora intimada por edital, não tiver regularizado sua situação no prazo de 60 dias contados da publicação da intimação, pode ser baixada de ofício a inscrição no CNPJ.

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No mais, foi alterado o Anexo VIII da Instrução Normativa RFB nº 1.863/2018 , que traz a tabela de documentos e orientações.

(Instrução Normativa RFB nº 1.895/2019 – DOU 1 de 28.05.2019)

Fonte: Editorial IOB
Data: 28 de maio de 2015
Acesso: 31 de maio de 2015

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