DECRETO Nº 5614, DE 13 DE DEZEMBRO DE 2005. Dispõe Sobre Procedimentos Fiscais No Ambito da Secretaria da Receita Previdenciaria do Ministerio da Previdencia Social, e da Outras Providencias.
DECRETO Nº 5.614, DE 13 DE DEZEMBRO DE 2005.
Dispõe sobre procedimentos fiscais no âmbito da Secretaria da Receita Previdenciária do Ministério da Previdência Social, 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 O planejamento e a execução dos procedimentos fiscais de que trata o Decreto no 3.969, de 15 de outubro de 2001, deverão observar as regras estabelecidas em ato do Secretário da Receita Previdenciária.
§ 1o Os procedimentos fiscais a que se refere o caput, iniciados antes de 15 de agosto de 2005, deverão ser concluídos até 31 de dezembro de 2005.
§ 2o Os procedimentos fiscais a que se refere o caput, iniciados entre 15 de agosto e 18 de novembro de 2005, durante a vigência da Medida Provisória no 258, de 21 de julho de 2005, deverão ser concluídos até 31 de dezembro de 2005.
§ 3o Na impossibilidade de cumprimento dos prazos estabelecidos nos §§ 1o e 2o deste artigo, os procedimentos fiscais terão continuidade, observadas as normas expedidas pelo Secretário da Receita Previdenciária.
§ 4o O Secretário da Receita Previdenciária, mediante ato específico, designará as autoridades responsáveis pela prática dos atos definidos nos arts. 2o, 5o, 6o, 10 e 13 do Decreto no 3.969, de 15 de outubro de 2001, relativos aos procedimentos fiscais a que se refere o caput.
Art. 2º O Secretário da Receita Previdenciária editará outros atos, com vistas ao cumprimento no disposto neste Decreto, necessários ao funcionamento da Secretaria da Receita Previdenciária do Ministério da Previdência Social.
Art.3º Este Decreto entra em vigor na data de sua...
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