Decreto nº 4.950 de 09/01/2004. DISPÕE SOBRE A ARRECADAÇÃO DAS RECEITAS DE ORGÃOS, FUNDOS, AUTARQUIAS, FUNDAÇÕES E DEMAIS ENTIDADES INTEGRANTES DOS ORÇAMENTOS FISCAL E DA SEGURIDADE SOCIAL, E DA OUTRAS PROVIDENCIAS.
DECRETO Nº 4.950, DE 9 DE JANEIRO DE 2004.
Dispõe sobre a arrecadação das receitas de órgãos, fundos, autarquias, fundações e demais entidades integrantes dos orçamentos fiscal e da seguridade social, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 98 da Lei nº 10.707, de 30 de julho de 2003,
DECRETA:
Art. 1º A arrecadação de todas as receitas realizadas pelos órgãos, fundos, autarquias, fundações e demais entidades integrantes dos orçamentos fiscal e da seguridade social, far-se-á por intermédio dos mecanismos da conta única do Tesouro Nacional, na forma regulada por este Decreto.
§ 1º O produto da arrecadação de que trata o caput será recolhido à conta do órgão central do Sistema de Programação Financeira do Governo Federal, por meio do Sistema Integrado de Administração Financeira do Governo Federal - SIAFI.
§ 2º Serão objeto de programação financeira todas as receitas com trânsito pelo órgão central do Sistema de Programação Financeira do Governo Federal.
§ 3º A implementação do regime de arrecadação previsto no caput deste artigo poderá ser feita de forma progressiva, observado o prazo máximo de seis meses, segundo critérios estabelecidos pela Secretaria do Tesouro Nacional.
Art. 2º Nos casos de receitas que têm origem no esforço próprio de órgãos e entidades da administração pública nas atividades de fornecimento de bens ou serviços facultativos e na exploração econômica do patrimônio próprio, remunerados por preço, bem como o produto da aplicação financeira, o Ministro de Estado da Fazenda poderá autorizar que a apropriação contábil da receita e o recolhimento do produto da arrecadação sejam realizados no SIAFI nos respectivos órgãos e entidades.
Art. 3 Fica a Secretaria do Tesouro Nacional do Ministério da Fazenda autorizada a instituir e regulamentar o modelo de documento "Guia de Recolhimento da União - GRU" para o recolhimento das receitas de que trata...
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