Receita Federal libera ajuste de Guia da Previdência Social (GPS) pelo Portal e-CAC para Pessoa Jurídica

Receita Federal libera ajuste de Guia da Previdência Social (GPS) pelo Portal e-CAC para Pessoa Jurídica

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A funcionalidade foi implantada em 12/7/2019 no Portal e-CAC

Foi implantada em 12/7/2019, no Portal e-CAC, a funcionalidade que permite a retificação de Guia da Previdência Social (GPS) de códigos de pagamento da série 2000 para contribuintes Pessoa Jurídica que possuem certificado digital ou para seus procuradores, previamente cadastrados na Secretaria Especial da Receita Federal do Brasil (RFB).

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Os ajustes de GPS são realizados de acordo com a Instrução Normativa SRF nº 672, de 30 de agosto de 2006, e com a Instrução Normativa RFB nº 1.265, de 30 de março de 2012.

No Portal e-CAC poderão ser ajustados os seguintes campos:

  • • Competência;
  • • Identificador:
    • • CNPJ: somente para alterar o número de ordem do CNPJ, mantendo-se o número base;
    • • CEI: somente se o novo CEI estiver vinculado ao mesmo CNPJ.
  • • Valor do INSS: desde que não altere o Valor Total da GPS;
  • • Valor de Outras Entidades: desde que não altere o Valor Total da GPS;
  • • ATM/Multa e Juros: desde que não altere o Valor Total da GPS.

Essa nova funcionalidade do Portal e-CAC não permitirá ajuste de GPS:

  • • emitida no Sistema Integrado de Administração Financeira do Governo Federal (Siafi);
  • • cuja competência seja anterior a 2006;
  • • paga há mais de 5 (cinco) anos;
  • • utilizada para regularização de obra civil ou emissão de Certidão Negativa de Débitos (CND) ou Certidão Positiva com Efeitos de Negativa (CPD-EN);
  • • que já tenha sido ajustada anteriormente.

Fonte: Receita Federal
Data: 22 de julho de 2019
Acesso: 26 de julho de 2019

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