DECRETO Nº 6224, DE 04 DE OUTUBRO DE 2007. Altera Disposições do Regulamento da Previdencia Social, Aprovado Pelo Decreto 3.048, de 6 de Maio de 1999, Referentes a Cobrança de Juros Sobre Contribuições em Atraso e Ao Recurso de Oficio em Processos Administrativos Versando Sobre Contribuições Previdenciarias.
DECRETO Nº 6.224, DE 4 DE OUTUBRO DE 2007.
Altera disposições do Regulamento da Previdência Social, aprovado pelo Decreto nº 3.048, de 6 de maio de 1999, referentes à cobrança de juros sobre contribuições em atraso e ao recurso de oficio em processos administrativos versando sobre contribuições previdenciárias.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto nas Leis nos 8.212 de 24 de julho de 1991, e 11.457, de 16 de março de 2007,
DECRETA:
O art. 366 do Regulamento da Previdência Social, aprovado pelo Decreto no 3.048, de 6 de maio de 1999, passa a vigorar com a seguinte redação:
"Art. 366. O Presidente de Turma de Julgamento da Delegacia da Receita Federal do Brasil recorrerá de ofício sempre que a decisão:
I - declarar indevida contribuição ou outra importância apurada pela fiscalização; e
II - relevar ou atenuar multa aplicada por infração a dispositivos deste Regulamento.
..............................................................
§ 2o O recurso de que trata o caput será interposto ao Segundo Conselho de Contribuintes do Ministério da Fazenda.
§ 3o O Ministro de Estado da Fazenda poderá estabelecer limite abaixo do qual será dispensada a interposição do recurso de ofício previsto neste artigo." (NR)
Este Decreto entra em vigor na data de sua publicação.
Ficam revogados o § 1o do art. 239 e o § 1o do art. 366 do Regulamento da Previdência Social, aprovado pelo Decreto no 3.048, de 6 de maio de 1999.
Brasília, de de 2007; 186o da Independência e 119o da República.
LUIZ INÁCIO LULA DA SILVA
Guido Mantega
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