DECRETO Nº 5644, DE 28 DE DEZEMBRO DE 2005. Dispõe Sobre a Atuação Integrada e o Intercambio de Informações Entre a Secretaria da Receita Federal e a Secretaria da Receita Previdenciaria e da Outras Providencias.
DECRETO Nº 5.644, DE 28 DE DEZEMBRO DE 2005.
Dispõe sobre a atuação integrada e o intercâmbio de informações entre a Secretaria da Receita Federal e a Secretaria da Receita Previdenciária e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso VI, alínea "a", da Constituição,
DECRETA:
Art. 1o A Secretaria da Receita Federal, órgão do Ministério da Fazenda, e a Secretaria da Receita Previdenciária, órgão do Ministério da Previdência Social, deverão atuar de forma integrada, com o compartilhamento de informações de interesse para a execução das respectivas competências, com vistas ao aumento da eficiência das atividades de fiscalização, arrecadação e cobrança dos tributos que administram.
§ 1o O disposto no caput inclui a execução conjunta de atividades nas áreas de fiscalização, arrecadação e cobrança, bem assim de atendimento aos contribuintes em unidades integradas das respectivas Secretarias e mediante interligação dos sítios na Internet.
§ 2o As Secretarias da Receita Federal e da Receita Previdenciária prestarão, mutuamente, assistência técnica nas áreas administrativa e tributária, com vistas ao aprimoramento da gestão administrativa, inclusive no que se refere à qualificação das normas, dos procedimentos e dos sistemas informatizados.
§ 3o Em relação às informações compartilhadas de que trata este artigo, as Secretarias da Receita Federal e da Receita Previdenciária são responsáveis pela preservação do sigilo fiscal previsto no art. 198 da Lei no 5.172, de 25 de outubro de 1966 (Código Tributário Nacional).
Art. 2o Ato conjunto dos...
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