Receita vai ampliar fiscalização da contribuição previdenciária

Receita vai ampliar fiscalização da contribuição previdenciária

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Empresas exportadoras serão o principal foco. A Receita Federal vai ampliar em 2017 a fiscalização da contribuição previdenciária paga pelas empresas.

A Receita Federal vai ampliar em 2017 a fiscalização da contribuição previdenciária paga pelas empresas.

Um dos focos dos auditores será as empresas exportadoras que foram desoneradas. As empresas que têm trabalhadores expostos a riscos do ambiente de trabalho e que pagam uma contribuição maior à Previdência Social também estão no alvo da Receita.

No plano anual de fiscalização, que será anunciado na próxima semana, as empresas desoneradas da folha de pagamentos serão priorizadas.

A Receita identificou indícios de que as companhias exportadoras, que também possuem atividade voltada para o mercado doméstico, estariam “desviando” a folha de trabalhadores para o lado exportador da empresa, que é desonerado da contribuição com a finalidade de pagar menos tributo.

Cerca de 14 mil empresas que se declaram falsamente serem optantes do Simples, sistema simplificado de tributação, que permite um pagamento bem mais baixo da contribuição previdenciária, já caíram na malha fina da Receita.

Elas terão 60 dias para se explicar à Receita e regularizarem a situação. Se elas não o fizeram, serão autuadas a partir de maio. O tamanho da fraude chega a R$ 511 milhões. A multa pode chegar a 225%.

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Para a Receita, a complexidade do modelo de desoneração da folha criado no país abriu brechas para a sonegação fiscal.

Desde o ano passado, a Receita montou uma força-tarefa com a elite dos auditores fiscais do país para investigar fraudes tributárias praticadas pelas empresas que foram contempladas pela desoneração da folha de pagamentos, benefício que começou em 2014.

De acordo com o subsecretário de fiscalização da Receita, Iágaro Jung Martins, a arrecadação da contribuição tem caído depois da desoneração, aumentando o rombo das contas da Previdência.

Para o secretário, a fraude das empresas que se declaram do Simples é “primária” diante dos sistemas de cruzamento da Receita, mas mostra o alcance das fraudes.

Essas empresas se declararam como optante do Simples na Guia de Recolhimento do FGTS e de Informações à Previdência Social (GFIP) e assim não apuraram a Contribuição Patronal de 20%, nem o valor do Grau de Incidência de Incapacidade Laborativa Decorrente dos Riscos do Ambiente de Trabalho (GILRAT) sobre o valor da folha de salários.

O aperto na fiscalização ocorre no momento que o tamanho das renúncias previdenciárias está no centro das discussões da proposta da reforma da Previdência. Só no ano passado as renúncias representaram 30% do déficit da Previdência de R$ 149,7 bilhões.

Fonte: Contábeis
Data: 20 de fevereiro de 2017
Acesso: 24 de fevereiro de 2017

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