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Segunda etapa de implantação do eSocial para empresas do Simples começa nesta quarta (10)

O módulo da segunda fase de implantação do eSocial para as empresas optantes do Simples Nacional estará disponível a partir desta quarta-feira (10/04). Nesta etapa, as empresas deverão informar os eventos não periódicos, ou seja, os dados dos trabalhadores e seus vínculos com a empresa.

O eSocial para as empresas optantes do Simples está disponível desde 10 de janeiro, quando foi liberado o primeiro módulo. Nele, os empregadores devem se cadastrar e alimentar o sistema com informações relevantes para posterior cadastro de empregados e folha de pagamento, por meio de tabelas definidas no manual do eSocial.

O auditor-fiscal do Trabalho João Paulo Machado explica que quem não conseguir preencher os dados da primeira fase no sistema até hoje (9) ainda poderá fazer o cadastramento depois. “Essas datas estão definidas na Resolução nº 5 do Comitê Diretivo do eSocial. As empresas que não conseguirem realizar os seus cadastros até esta terça podem fazer na sequência, mas precisam informar, além de suas tabelas, os dados dos trabalhadores de sua empresa, que é referente à segunda etapa”, esclarece.

O passo seguinte dessas empresas no eSocial será em julho deste ano, quando elas deverão informar os chamados eventos periódicos, que são as informações sobre a folha de pagamento. Na quarta e última fase, serão exigidas as informações relativas à segurança e à saúde dos trabalhadores. Mas a implantação deste item ocorrerá apenas em julho de 2020.

O grupo das empresas optantes pelo Simples Nacional engloba cerca de 3 milhões de empresas com vínculos ativos. Ele é formado também por empregadores pessoa física (exceto domésticos), produtores rurais pessoas físicas e entidades sem fins lucrativos.

Ambiente Simplificado – A partir de 16 de abril estarão disponíveis, para envio de eventos não periódicos, os módulos simplificados Web referentes ao Microempreendedor Individual (MEI) e ao Segurado Especial, bem como o módulo Web Geral para os empregadores pessoas físicas. Os usuários destes módulos poderão registrar os eventos ocorridos entre os dias 10 e 15 de abril de 2019, retroativamente, a partir do dia 16, sem risco de penalidade por atraso.

Fonte: Ministério da Economia

Cronograma para implantação do registro digital é apresentando pela Jucepar

Aprovada no âmbito da Junta Comercial do Paraná (Jucepar), entrou em vigor em dia 11 de março a Resolução nº 05/2019. Através dela, ficou estabelecido cronograma para a implantação do registro de atos empresariais por meio exclusivamente digital, mediante assinatura eletrônica emitida por entidade credenciada pela Infraestrutura de Chaves Públicas Brasileiras (ICPBrasil).

De acordo com o cronograma, os atos constitutivos, modificativos e extintivos, assim como procurações, declarações e demais documentos sujeitos à decisão, passarão a ser apresentados obrigatoriamente na forma eletrônica, conforme as seguintes datas e tipos jurídicos:

17 de junho de 2019 Empresário individual

15 de julho de 2019

Empresa Individual de Responsabilidade Limitada (EIRELI)
12 de agosto de 2019 Sociedade limitada

Decorridos os prazos acima, não serão mais aceitos atos e documentos apresentados fisicamente, ressalvando-se aqueles levados a registro em data anterior e que tenham sido objeto de exigências, cujo trâmite será preservado até a conclusão.

Destaca-se ainda que, nos termos do art. 3º da Resolução, excetuam-se da  obrigatoriedade os processos que eventualmente venham a ser atingidos por limitação técnica do sistema SigFácil, os processos “exclusivos” ou “vinculados”, os casos que envolvem fusão, cisão ou incorporação de empresas, ou que versem sobre espólio; e, por fim, os processos digitais de outras Juntas Comerciais que não utilizam o sistema SigFácil.

Para a advogada Letícia Marinhuk, do Setor Societário de Prolik Advogados, em que pese haver lacunas na resolução, especialmente quanto ao arquivamento dos atos relacionados às sociedades anônimas, a apresentação do cronograma para a implantação do registro digital no Paraná representa, desde já, avanço concreto na busca pela simplificação e pela desburocratização dos registros empresariais.

Segundo frisa, os arquivamentos eletrônicos são, há algum tempo, realidade vivida no âmbito societário e contratual, especialmente diante da crescente modernização dos sistemas e da responsabilidade ecológica que inevitavelmente se impõe. Além destes fatores, também destaca a redução de despesas e de deslocamentos, bem como a maior agilidade conferida no processamento dos registros, evitando longas esperas.

Neste sentido, a advogada recomenda aos empresários, administradores e demais representantes legais das empresas adiantarem-se ao cronograma, providenciando ou renovando os seus certificados digitais. A atenção a este ponto é crucial, visto ser o responsável por permitir que o usuário se beneficie do sistema, ou que sofra o ônus do impedimento no seu acesso.

Novas Súmulas do CARF passam a ter observância obrigatória pelas DRJs

Por Fernanda Gomes Augusto

O Ministério da Economia publicou em 02 de abril a Portaria nº 129, atribuindo efeito vinculante a 29 Súmulas do Conselho Administrativo de Recursos Fiscais – CARF, que passaram a ter observância obrigatória por todos os Fiscais e pelas Delegacias de Julgamento da Receita Federal.

Entre os temas favoráveis aos contribuintes, cabe destacar a Súmula nº 112 que definiu pela nulidade de lançamento formalizado contra pessoa jurídica extinta por liquidação voluntária ocorrida e comunicada ao Fisco antes da lavratura do respectivo auto e a Súmula nº 31, que estabelece que não cabe a cobrança de multa de ofício isolada exigida sobre tributos recolhidos extemporaneamente, antes do início de fiscalização.

Além desses, a Súmula nº 84 consolidou o entendimento de que o pagamento a maior de estimativa pode ser caracterizado como indébito, para fins de restituição ou compensação.

A medida é de extrema importância aos contribuintes, ainda quanto aos temas que restaram definidos de forma favorável ao Fisco, por garantir maior segurança jurídica nos julgamentos dos processos administrativos em instâncias primárias (DRJs), já que as súmulas foram proferidas pelo CARF, que é órgão de composição paritária e possuem aplicação imediata.

Desconto de pontualidade é cumulado com multa por atraso de aluguel

Por Izabel Coelho Matias

A terceira turma do Superior Tribunal de Justiça decidiu recentemente que não configuraria duplicidade a incidência da multa moratória sobre o valor integral dos aluguéis vencidos, desconsiderando o desconto de pontualidade previsto em contrato de locação.

O abono de pontualidade é uma sanção positiva (premiação) que pode estar prevista no contrato de locação. Sua finalidade é recompensar com um desconto aquele que efetua o pagamento do aluguel antes da data de seu vencimento. É considerada uma conduta que ultrapassa o comumente estabelecido, indo além do esperado. Já a multa moratória se trata de uma sanção negativa, com o objetivo de punir o inadimplente.

A decisão entendeu que por mais que o abono de pontualidade e a multa moratória sejam espécies de sanção que buscam incentivar o adimplemento da obrigação, possuem hipóteses de incidência distintas. Diante disso, não haveria duplicidade de multa, pois um incide no pagamento antecipado e o outro no cumprimento em atraso.

A ministra relatora Nancy Andrighi destaca que o abatimento não se trata de multa moratória disfarçada, e sim um ato de liberalidade pela qual o credor incentiva o devedor ao pagamento pontual, beneficiando ambas as partes. Desta forma, no caso de inadimplemento a multa moratória deverá incidir no valor integral dos aluguéis vencidos, desconsiderando a bonificação.

Função de assessor de imprensa não garante enquadramento como jornalista

A 8ª Turma do Tribunal Superior do Trabalho restabeleceu a sentença de primeiro grau e considerou que o exercício da atividade de assessor de imprensa é diverso e não se confunde com a atividade de jornalista. A trabalhadora buscava o enquadramento como jornalista, bem como a fixação de jornada de cinco horas, prevista pelo artigo 303 da Consolidação das Leis do Trabalho.

A decisão proferia foi unânime e o referido órgão julgador asseverou que enquanto o jornalista possui uma função “informativa e comprometida com a verdade dos fatos”, a atividade desenvolvida pelo assessor de imprensa é diversa, pois “dirige-se à defesa dos interesses do cliente, com seleção de informações a serem divulgadas ao público ou repassadas ao cliente, para fins de desenvolvimento e orientação de seu negócio”.

A advogada trabalhista Ana Paula Leal Cia esclarece que “a decisão aprofundou-se nas atribuições de fato desempenhadas pela colaboradora como assessora de imprensa, que a distanciavam da atividade jornalística, uma vez que a atividade de assessor de imprensa está direcionada para a comunicação corporativa e imagem institucional da empresa”.