A \u00a0Receita \u00a0Federal deflagrou a partir desta semana na Bahia a Opera\u00e7\u00e3o\u00a0Profissional \u00a0Liberal, \u00a0que tem como \u00a0\u00a0foco \u00a0 \u00a0o \u00a0combate \u00a0\u00e0 \u00a0sonega\u00e7\u00e3o \u00a0tribut\u00e1ria\u00a0previdenci\u00e1ria, \u00a0 \u00a0praticada \u00a0 \u00a0por \u00a0 \u00a0advogados, \u00a0 m\u00e9dicos, \u00a0 odont\u00f3logos,\u00a0fisioterapeutas, \u00a0psic\u00f3logos, \u00a0fonoaudi\u00f3logos, \u00a0entre outros, que prestaram\u00a0servi\u00e7os a pessoas f\u00edsicas e n\u00e3o recolheram a contribui\u00e7\u00e3o previdenci\u00e1ria.\u00a0De \u00a0acordo \u00a0com \u00a0a legisla\u00e7\u00e3o, \u00a0o profissional liberal que presta\u00a0servi\u00e7os \u00a0\u00e0 \u00a0pessoa \u00a0f\u00edsica \u00a0\u00e9 filiado obrigat\u00f3rio \u00e0 Previd\u00eancia Social, na\u00a0qualidade \u00a0de \u00a0Contribuinte \u00a0Individual, \u00a0e, portanto, nessa condi\u00e7\u00e3o, deve\u00a0recolher \u00a0a \u00a0contribui\u00e7\u00e3o \u00a0previdenci\u00e1ria \u00a0no \u00a0percentual \u00a0de \u00a020% \u00a0sobre o\u00a0montante \u00a0da \u00a0remunera\u00e7\u00e3o \u00a0auferida \u00a0at\u00e9 \u00a0o \u00a0limite \u00a0m\u00e1ximo \u00a0do \u00a0sal\u00e1rio de\u00a0contribui\u00e7\u00e3o, atualmente igual a R$ 4.157,05.<\/p>\n
A \u00a0opera\u00e7\u00e3o \u00a0consiste \u00a0no \u00a0cruzamento entre as informa\u00e7\u00f5es da Declara\u00e7\u00e3o do\u00a0Imposto \u00a0de \u00a0Renda da Pessoa F\u00edsica (DIRPF) e os dados do Cadastro Nacional\u00a0de \u00a0Informa\u00e7\u00f5es \u00a0Sociais (CNIS) dos \u00faltimos 5 anos. Os valores dos servi\u00e7os\u00a0prestados \u00a0informados \u00a0pelo \u00a0profissional \u00a0liberal \u00a0atrav\u00e9s \u00a0da \u00a0DIRPF \u00a0s\u00e3o\u00a0confrontados \u00a0 com \u00a0 os \u00a0 recolhimentos \u00a0de \u00a0contribui\u00e7\u00f5es \u00a0previdenci\u00e1rias\u00a0constantes \u00a0do \u00a0CNIS, \u00a0e, \u00a0caso seja constatada aus\u00eancia de recolhimento ou\u00a0recolhimento \u00a0menor que o devido, ser\u00e1 exigido o tributo acrescido de juros\u00a0e de multa, que pode variar de 75% a 225% do valor devido, al\u00e9m de poss\u00edvel\u00a0representa\u00e7\u00e3o \u00a0penal \u00a0por \u00a0configura\u00e7\u00e3o \u00a0de crime contra a ordem tribut\u00e1ria\u00a0(sonega\u00e7\u00e3o), capitulado no C\u00f3digo Penal.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
A \u00a0Receita \u00a0Federal deflagrou a partir desta semana na Bahia a Opera\u00e7\u00e3o\u00a0Profissional \u00a0Liberal, \u00a0que tem como \u00a0\u00a0foco \u00a0 \u00a0o \u00a0combate \u00a0\u00e0 \u00a0sonega\u00e7\u00e3o \u00a0tribut\u00e1ria\u00a0previdenci\u00e1ria, \u00a0 \u00a0praticada \u00a0 \u00a0por \u00a0 \u00a0advogados, \u00a0 m\u00e9dicos, \u00a0 odont\u00f3logos,\u00a0fisioterapeutas, \u00a0psic\u00f3logos, \u00a0fonoaudi\u00f3logos, \u00a0entre outros, que prestaram\u00a0servi\u00e7os a pessoas f\u00edsicas e n\u00e3o recolheram a contribui\u00e7\u00e3o previdenci\u00e1ria.\u00a0De \u00a0acordo \u00a0com \u00a0a legisla\u00e7\u00e3o, \u00a0o profissional liberal […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"categories":[1],"tags":[51,6656,3392,6657],"_links":{"self":[{"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/posts\/19019"}],"collection":[{"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/comments?post=19019"}],"version-history":[{"count":2,"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/posts\/19019\/revisions"}],"predecessor-version":[{"id":19026,"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/posts\/19019\/revisions\/19026"}],"wp:attachment":[{"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/media?parent=19019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/categories?post=19019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.blogdothame.blog.br\/v1\/wp-json\/wp\/v2\/tags?post=19019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}