LEI ORDINÁRIA Nº 1239, DE 20 DE NOVEMBRO DE 1950. Dispõe Sobre as Contribuições em Atraso Devidas as Instituições de Previdencia Social.
LEI Nº 1.239-A, DE 20 DE NOVEMBRO DE 1950
Dispõe sôbre as contribuições em atrazo devidas às instituições de previdência social.
O CONGRESSO NACIONAL decreta e eu, Nereu Ramos, PRESIDENTE DO SENADO FEDERAL, promulgo, nos têrmos do artigo 70, § 4º, da Constituição Federal, a seguinte Lei:
O atraso no recolhimento das contribuições devidas às instituições de previdência social, após o segundo mês, será passível de multa de 10 (dez) a 30% (trinta por cento) do seu montante.
As contribuições em atraso, devidas até à data da publicação desta Lei, às instituições de previdência social, poderão ser recolhidas, acrescidas de multas e juros de mora de 6% (seis por cento) ao ano, até em 48 (quarenta e oito) prestações iguais e mensais, juntamente com as contribuições vincendas.
Parágrafo único. Os contribuintes ficarão isentos do pagamento de multa e juros de mora relativos ao período decorrido entre a data da fundação da Instituição de previdência e a da instalação de suas representações ou agências nas localidades em que exercerem suas atividades e poderão recolher o saldo em 96 (noventa e seis) prestações iguais e mensais, juntamente com as vincendas.
Será computado, no cálculo dos benefícios, o período referente às contribuições em atraso, desde que o segurado já tenha iniciado o seu recolhimento.
Nas ações em curso, para cobrança das contribuições em atraso, é suspensa a respectiva instância, independente de iniciativa das partes, pelo prazo improrrogável de 4 (quatro) meses, a fim de que os executados iniciem o pagamento de seus débitos, na forma desta Lei.
§ 1º A instância será reaberta se, iniciado o pagamento, o executado o interromper pelo prazo de 2 (dois) meses; findo êsse prazo, as instituições de...
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