Decreto nº 84.028 de 25/09/1979. ALTERA O ARTIGO 61 DO REGULAMENTO DO CUSTEIO DA PREVIDENCIA SOCIAL, APROVADO PELO DECRETO 83.081, DE 24 DE JANEIRO DE 1979 E DA OUTRAS PROVIDENCIAS.
Decreto nº 84.028, de 25 de setembro de 1979.
Altera o artigo 61 do Regulamento do Custeio da Previdência Social, aprovado pelo Decreto nº 83081, de 24 de janeiro de 1979 e da outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 81, item III, da Constituição e tendo em vista o disposto no § 6º do artigo 7º da Lei nº 4.357, de 16 de julho de 1964,
DECRETA:
O artigo 61 do Regulamento do Custeio da Previdência Social, aprovado pelo Decreto nº 83.081, de 24 de janeiro de 1979, passa a ter a seguinte redação:
“Art. 61 - A falta de recolhimento na época própria das contribuições ou outras importâncias devidas ao FPAS sujeitará o responsável aos juros de mora de 1% (um por cento) ao mês, devidos de pleno direito, e à multa variável de 10% (dez por cento) e a 50% (cinquenta por cento) do valor de débito, independentemente de notificação”.
§ 1º - A multa prevista neste artigo incidirá automaticamente e será de:
I - 10% ( dez por cento) para atraso de até 1 (um) mês;
II - 20% (vinte por cento) para atraso de mais de 1 (um) mês e até 2 (dois) meses;
III - 30% (trinta por cento) para atraso de mais de 2 (dois) meses e até 3 (três) meses;
IV - 40% (quarenta por cento) para atraso de mais de 3 (três) meses e até 4 (quatro) meses;
V - 50% (cinqüenta por cento ) para atraso de mais de 4 (quatro) meses.
§ 2º - Os juros de mora e a multa automática, previstos como percentagem do débito, serão calculados sobre o valor deste corrigido monetariamente nos termos do artigo145".
Para efeito, exclusivamente, do cálculo dos juros de mora e da multa automática, os débitos relativos a período anteriores à vigência deste Decreto serão considerados como se fossem referentes a...
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