Receita Federal publica norma sobre representação fiscal para fins penais

Receita Federal publica norma sobre representação fiscal para fins penais

Por |

Em relação à atual portaria que trata do tema as novidades são: a previsão de representação por ato de improbidade e a disponibilização na internet dos dados referentes às representações fiscais para fins penais encaminhadas ao Ministério Público Federal.

Foi publicada, no Diário Oficial da União de hoje, a Portaria RFB nº 1.750, de 2018, que dispõe sobre representação fiscal para fins penais (RFPFP) referente a diversos crimes associados à ordem tributária, à Previdência Social, ao contrabando ou ao descaminho, à Administração Pública Federal, em detrimento da Fazenda Nacional ou contra administração pública estrangeira, à falsidade de títulos, papéis e documentos públicos e à “lavagem” ou ocultação de bens, direitos e valores, e sobre representação referente a atos de improbidade administrativa.

A referida Portaria foi dividida em cinco capítulos: (I) do dever de representar; (II) da representação fiscal para fins penais; (III) da representação para fins penais; (IV) da representação relativa a ato de improbidade; (V) disposições gerais, sendo que o art. 1º especifica que a norma dispõe sobre:

(i) representação fiscal para fins penais referente a fatos que configuram, em tese, crimes contra a ordem tributária, contra a Previdência Social, e de contrabando ou descaminho;
(ii) representação para fins penais referente a fatos que configuram, em tese, crimes contra a Administração Pública Federal, em detrimento da Fazenda Nacional ou contra administração pública estrangeira, de falsidade de títulos, papéis e documentos públicos e de “lavagem” ou ocultação de bens, direitos e valores; e
(iii) representação referente a ilícitos que configuram, em tese, atos de improbidade administrativa de que tratam os arts. 9º a 11 da Lei nº 8.429, de 2 de junho de 1992, relacionados às atividades e competências da Receita Federal.

Powered by Rock Convert

Em relação à atual portaria que trata do tema, há duas grandes novidades: a previsão de representação por ato de improbidade e a disponibilização na internet dos dados referentes às representações fiscais para fins penais (e não as demais, ressalte-se) encaminhadas ao Ministério Público Federal (MPF).

Quanto à representação por ato de improbidade, ela será feita quando a improbidade é verificada nas atividades da Receita Federal. Ela deve ser encaminhada ao MPF ou ao MP estadual, a depender da situação, e ao tribunal de contas.

Quanto à disponibilização na internet das representações fiscais para fins penais, se baseia no inciso I do § 3º do art. 198 da Lei nº 5.172, de 25 de outubro de 1966 – Código Tributário Nacional (CTN), pela qual não é vedada a divulgação de informações relativas a RFPFP, combinado com o disposto na Lei nº 12.527, de 18 de novembro de 2011, conhecida como Lei de Acesso à Informação. Trata-se da afirmação da transparência fiscal. As informações serão apuradas mensalmente e incluídas em lista a ser divulgada até o dia 10 do mês posterior ao de sua extração.

A informação será excluída com a extinção integral do crédito tributário se a pessoa deixar de ser considerada responsável pelo fato que configuraria o ilícito ou por determinação judicial.
A nova norma revoga as Portarias RFB nº 326, de 15 de março de 2005; nº 2.439, de 21 de dezembro de 2010; e nº 3.182, de 29 de julho de 2011.

Fonte: Receita Federal
Data: 14 de novembro de 2018
Acesso: 19 de novembro de 2018

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

147 comentários

  1. I have been surfing on-line more than 3 hours as of late, yet I
    by no means found any interesting article like yours.
    It’s beautiful price enough for me. In my view, if
    all web owners and bloggers made just right content material as you
    probably did, the net will probably be much more useful than ever before.

  2. hey there and thank you for your info – I have definitely picked up something new
    from right here. I did however expertise several technical issues using this site,
    since I experienced to reload the site a lot of times
    previous to I could get it to load correctly. I had been wondering if your hosting is OK?

    Not that I am complaining, but slow loading instances times will
    very frequently affect your placement in google and could damage your high quality score if ads and
    marketing with Adwords. Well I am adding this RSS to my e-mail and can look
    out for a lot more of your respective intriguing content.
    Ensure that you update this again soon.

  3. I am the manager of JustCBD label (justcbdstore.com) and I am currently planning to broaden my wholesale side of business. It would be great if someone at targetdomain give me some advice . I thought that the best way to accomplish this would be to talk to vape shops and cbd stores. I was really hoping if someone could suggest a reputable web-site where I can buy CBD Shops International Sales Leads I am presently reviewing creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not exactly sure which one would be the most ideal solution and would appreciate any assistance on this. Or would it be simpler for me to scrape my own leads? Ideas?

  4. Howdy! This blog post could not be written much
    better! Reading through this post reminds me of my previous roommate!
    He always kept preaching about this. I’ll send this article to him.
    Fairly certain he’s going to have a very good read.

    Many thanks for sharing! adreamoftrains web hosting company

  5. Oh my goodness! Incredible article dude! Many thanks, However I am experiencing troubles with your RSS. I don’t know why I cannot join it. Is there anybody getting the same RSS problems? Anybody who knows the solution will you kindly respond? Thanx!!

  6. Hello there! I could have sworn I’ve visited your blog before but after looking at some of the articles I realized it’s new to me. Nonetheless, I’m certainly pleased I stumbled upon it and I’ll be book-marking it and checking back frequently!

  7. An intriguing discussion is worth comment. There’s no doubt that that you
    should write more on this subject, it may not be a taboo matter but generally folks don’t
    speak about such subjects. To the next! Many thanks!!

  8. Hi, I do think this is a great web site. I stumbledupon it 😉 I am going to come back yet again since i have saved as a favorite it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.

  9. I seriously love your site.. Very nice colors & theme. Did you create this amazing site yourself? Please reply back as I’m planning to create my own blog and would love to find out where you got this from or what the theme is called. Cheers!

  10. I’m impressed, I have to admit. Rarely do I come across a blog that’s equally educative and engaging, and let me tell you, you’ve hit the nail on the head. The problem is something that not enough men and women are speaking intelligently about. I am very happy that I stumbled across this during my search for something regarding this.

  11. Achieving your fitness goal does not have to require a certified personal trainer or an expensive gym membership, especially when you have the budget and the space to consider practically every workout machine on the market.

  12. I’d like to thank you for the efforts you’ve put in writing this site. I am hoping to check out the same high-grade content from you in the future as well. In fact, your creative writing abilities has inspired me to get my very own website now 😉

  13. An outstanding share! I’ve just forwarded this onto a colleague who was doing a little research on this. And he in fact ordered me breakfast because I discovered it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to talk about this matter here on your website.

  14. I’m pretty pleased to uncover this web site. I want to to thank you for your time due to this fantastic read!! I definitely really liked every bit of it and i also have you book marked to see new information on your website.

  15. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  16. I seriously love your website.. Pleasant colors & theme. Did you make this web site yourself? Please reply back as I’m planning to create my very own website and want to know where you got this from or just what the theme is named. Appreciate it!

  17. Hello there! I could have sworn I’ve been to this website before but after reading through some of the post I realized it’s new to me. Nonetheless, I’m definitely glad I found it and I’ll be bookmarking and checking back frequently!

  18. I was very pleased to find this page. I want to to thank you for your time for this particularly fantastic read!! I definitely really liked every bit of it and I have you book-marked to see new stuff on your site.

  19. I was very pleased to find this web-site.I needed to thanks in your time for this wonderful read!! I undoubtedly having fun with each little little bit of it and I have you bookmarked to check out new stuff you weblog post.

  20. Magnificent goods from you, man. I have understand your stuff previous to and you’re just too fantastic.
    I actually like what you have acquired here, certainly like what you are saying and the way in which you say
    it. You make it entertaining and you still take care of to keep
    it smart. I can’t wait to read much more from you. This is actually
    a terrific site.

  21. When I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and now whenever a comment is added I recieve four emails with the exact same comment. Perhaps there is a means you are able to remove me from that service? Cheers!

  22. Greetings, I think your site could possibly be having web browser compatibility problems. When I look at your blog in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping issues. I just wanted to provide you with a quick heads up! Apart from that, excellent blog!

  23. I must thank you for the efforts you’ve put in penning this website. I’m hoping to view the same high-grade content from you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own website now 😉

  24. A lot of thanks for all of your efforts on this site. Debby enjoys conducting research and it’s really easy to understand why. My spouse and i hear all regarding the compelling method you render good items on this blog and attract contribution from some other people on that concept so our own child is actually becoming educated so much. Take pleasure in the remaining portion of the year. You are conducting a tremendous job.

  25. Right here is the right website for everyone who wishes to find out about this topic. You realize so much its almost hard to argue with you (not that I really would want to…HaHa). You certainly put a fresh spin on a topic that has been discussed for ages. Wonderful stuff, just wonderful!

  26. Oh my goodness! Awesome article dude! Many thanks, However I am experiencing difficulties with your RSS. I don’t know the reason why I am unable to subscribe to it. Is there anyone else having similar RSS problems? Anyone that knows the solution can you kindly respond? Thanks!!

  27. I’m amazed, I must say. Seldom do I come across a blog that’s both educative and engaging, and without a doubt, you’ve hit the nail on the head. The issue is something that too few folks are speaking intelligently about. Now i’m very happy I stumbled across this during my hunt for something regarding this.

  28. I would like to thank you for the efforts you have put in penning this blog. I really hope to check out the same high-grade content by you later on as well. In fact, your creative writing abilities has motivated me to get my very own blog now 😉

  29. When I initially left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I receive four emails with the same comment. Is there a way you are able to remove me from that service? Cheers!

  30. Oh my goodness! Awesome article dude! Thanks, However I am going through troubles with your RSS. I don’t know the reason why I cannot join it. Is there anybody else getting the same RSS issues? Anybody who knows the solution can you kindly respond? Thanx!!

  31. Can I simply just say what a comfort to discover a person that actually knows what they’re discussing online. You actually realize how to bring a problem to light and make it important. A lot more people ought to look at this and understand this side of your story. It’s surprising you aren’t more popular because you most certainly possess the gift.

  32. I’m impressed, I have to admit. Seldom do I come across a blog that’s both educative and entertaining, and without a doubt, you have hit the nail on the head. The issue is something not enough folks are speaking intelligently about. I am very happy I found this during my hunt for something regarding this.

  33. Right here is the perfect blog for everyone who hopes to find out about this topic. You know so much its almost hard to argue with you (not that I really would want to…HaHa). You definitely put a brand new spin on a subject which has been discussed for years. Excellent stuff, just great!

  34. A motivating discussion is definitely worth comment. There’s no doubt that that you ought to write more on this issue, it may not be a taboo subject but usually people don’t speak about these subjects. To the next! Cheers!!

  35. This is the perfect web site for anyone who would like to understand this topic. You know a whole lot its almost tough to argue with you (not that I personally would want to…HaHa). You certainly put a new spin on a topic which has been written about for years. Great stuff, just wonderful!

  36. I’m excited to find this page. I wanted to thank you for your time for this particularly wonderful read!! I definitely enjoyed every little bit of it and I have you saved as a favorite to look at new information in your site.

  37. An impressive share! I have just forwarded this onto a colleague who was doing a little homework on this. And he actually bought me breakfast because I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending time to talk about this topic here on your blog.

  38. Having read this I thought it was extremely enlightening. I appreciate you taking the time and energy to put this short article together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

  39. When I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on each time a comment is added I receive four emails with the same comment. Perhaps there is a means you can remove me from that service? Many thanks!

  40. After looking at a number of the blog posts on your site, I really like your technique of writing a blog. I added it to my bookmark webpage list and will be checking back in the near future. Please visit my web site too and let me know your opinion.

  41. Hi, I do think your site could be having web browser compatibility issues. When I look at your website in Safari, it looks fine but when opening in IE, it has some overlapping issues. I merely wanted to give you a quick heads up! Other than that, great blog!

  42. Can I simply say what a relief to find someone that truly knows what they are discussing on the net. You definitely understand how to bring an issue to light and make it important. More and more people should look at this and understand this side of your story. It’s surprising you’re not more popular given that you definitely possess the gift.

  43. Hi, i think that i saw you visited my web site so i came to go back the prefer?.I am attempting to in finding things to improve my website!I assume its ok to make use of some of your ideas!!|

  44. I really love your website.. Pleasant colors & theme. Did you create this website yourself? Please reply back as I’m hoping to create my very own site and would like to find out where you got this from or just what the theme is called. Thanks!

  45. Hey there just wanted to give you a quick heads up. The text in your post seem to be running off the screen in Firefox. I’m not sure if this is a format issue or something to do with browser compatibility but I thought I’d post to let you know. The design look great though! Hope you get the issue fixed soon. Cheers|

  46. Oh my goodness! Awesome article dude! Thanks, However I am encountering troubles with your RSS. I don’t know the reason why I am unable to join it. Is there anybody getting identical RSS issues? Anyone that knows the answer will you kindly respond? Thanx!!

  47. The very next time I read a blog, Hopefully it won’t fail me as much as this particular one. After all, I know it was my choice to read through, nonetheless I really believed you would probably have something helpful to say. All I hear is a bunch of whining about something you could possibly fix if you weren’t too busy looking for attention.

  48. After I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now whenever a comment is added I get 4 emails with the same comment. Is there a means you can remove me from that service? Thank you!

  49. May I simply say what a relief to uncover somebody who truly understands what they are discussing on the net. You certainly realize how to bring an issue to light and make it important. More and more people ought to look at this and understand this side of the story. I can’t believe you are not more popular since you definitely possess the gift.

  50. When I originally left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get 4 emails with the exact same comment. Is there an easy method you can remove me from that service? Many thanks!

  51. You are so awesome! I do not suppose I have read something like that before. So great to discover another person with genuine thoughts on this topic. Seriously.. thank you for starting this up. This website is one thing that is needed on the internet, someone with a little originality!

  52. Greetings, There’s no doubt that your web site might be having internet browser compatibility issues. Whenever I take a look at your site in Safari, it looks fine however when opening in IE, it has some overlapping issues. I simply wanted to give you a quick heads up! Apart from that, wonderful site!

  53. Hello there! This article couldn’t be written any better! Reading through this article reminds me of my previous roommate! He continually kept preaching about this. I most certainly will forward this post to him. Pretty sure he’s going to have a good read. Thanks for sharing!

  54. An interesting discussion is worth comment. I believe that you need to publish more on this topic, it might not be a taboo subject but usually people do not talk about such subjects. To the next! Cheers!!

  55. An intriguing discussion is worth comment. I do think that you should publish more about this subject, it might not be a taboo subject but usually folks don’t talk about such subjects. To the next! Best wishes!!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by