Receita orienta sobre recolhimento da contribuição do Produtor Rural Pessoa Física

Receita orienta sobre recolhimento da contribuição do Produtor Rural Pessoa Física

Por |

Veja os casos em que o Produtor Rural deverá fazer os recolhimentos por GPS avulsa

O Produtor Rural Pessoa Física (PRPF) que a partir de janeiro de 2019, conforme disposto no § 13 do art. 25 da lei nº 8.212/91, optar por contribuir sobre o total das remunerações pagas ou creditadas nos termos do art. 22, incisos I e II da lei supracitada, bem como o Adquirente de Produção Rural Pessoa Física (APRPF), deverá recolher suas contribuições para o Serviço Nacional de Aprendizagem Rural (SENAR), por meio de Guia da Previdência Social (GPS*) avulsa:

a) O PRPF, preenchendo a GPS com o 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://sal.receita.fazenda.gov.br/PortalSalInternet/faces/pages/index.xhtml; e

Powered by Rock Convert

b) O APRPF, preenchendo a GPS com o código 2615 (Comercialização da Produção Rural – CNPJ- Pagamento exclusivo para Outras Entidades (SENAR), gerada no SAL disponível no sítio da RFB, no endereço http://sal.receita.fazenda.gov.br/PortalSalInternet/faces/pages/index.xhtml.

(*) Recolhimento em GPS conforme ADE CODAC nº 01, de 28 de Janeiro de 2019.

Ressaltamos que o recolhimento para o SENAR se dá por GPS e não por DARF, a despeito do PRPF estar sujeito ao eSocial e à EFD-Reinf, pelo fato da contribuição social devida ao SENAR, nesse caso específico, não ser apurada pelas escriturações mencionadas. Para as contribuições informadas via eSocial, deverá ser recolhido o DARF gerado na DCTFWeb.

Fonte: Portal eSocial
Data: 26 de março de 2019
Acesso: 29 de março de 2019

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

22 comentários

  1. I think that what you posted made a ton of sense.

    But, what about this? suppose you added a little content?
    I mean, I don’t want to tell you how to run your blog,
    however suppose you added a post title that grabbed a person’s attention? I mean Blog
    TBS is a little boring. You ought to glance at Yahoo’s home page and watch how they write news headlines to get people interested.
    You might add a related video or a pic or two to grab readers excited about what you’ve got to say.

    Just my opinion, it might bring your posts a little bit more interesting.

  2. I’m the business owner of JustCBD brand (justcbdstore.com) and am planning to grow my wholesale side of business. It would be great if someone at targetdomain give me some advice ! I thought that the best way to do this would be to reach out to vape shops and cbd retail stores. I was hoping if anyone could recommend a dependable website where I can get CBD Shops Business Marketing Data I am presently taking a look at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most ideal option and would appreciate any guidance on this. Or would it be much simpler for me to scrape my own leads? Suggestions?

  3. Hi, I do think this is an excellent site. I stumbledupon it 😉 I may return 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.

  4. This is the perfect web site for anybody who would like to find out about this topic. You understand a whole lot its almost hard to argue with you (not that I actually will need to…HaHa). You definitely put a new spin on a subject which has been written about for decades. Great stuff, just wonderful!

  5. You’re so awesome! I do not believe I’ve read a single thing like this before. So nice to discover another person with genuine thoughts on this issue. Seriously.. thanks for starting this up. This website is one thing that is needed on the web, someone with some originality!

  6. Hi there! I could have sworn I’ve visited this website before but after browsing through many of the posts I realized it’s new to me. Anyhow, I’m certainly pleased I stumbled upon it and I’ll be book-marking it and checking back regularly!

  7. I do not even understand how I ended up here, however I
    assumed this publish used to be great. I don’t recognise who you’re but certainly you are going to
    a well-known blogger for those who aren’t already.

    Cheers!

  8. Its like you learn my mind! You appear to know so much about this, such as you wrote the e book in it or something.
    I feel that you simply could do with some p.c. to drive the message home a bit,
    but other than that, that is great blog. A
    great read. I’ll certainly be back.

  9. Write more, thats all I have to say. Literally, it seems as though you relied on the video to make your point.
    You obviously know what youre talking about, why throw
    away your intelligence on just posting videos to your blog when you could be giving us something informative to read?

Deixe um comentário

O seu endereço de e-mail não será publicado.

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