https:\/\/www2.dataprev.gov.br\/FapWeb\/pages\/login.xhtml<\/a>), com a utiliza\u00e7\u00e3o de senha.<\/p>\nRecomenda-se que as empresas confrontem todos os dados utilizados e chequem a corre\u00e7\u00e3o das informa\u00e7\u00f5es, tendo em vista que a Previd\u00eancia Social vem reiteradamente cometendo equ\u00edvocos no c\u00e1lculo do FAP, os quais majoram indevidamente o \u00edndice e, consequentemente, a al\u00edquota da contribui\u00e7\u00e3o social ao GIIL-RAT.<\/em><\/p>\nEm caso de diverg\u00eancia, o contribuinte deve apresentar contesta\u00e7\u00e3o pela via administrativa, a qual ter\u00e1 efeito suspensivo, permitindo declarar o FAP neutro (1,0) durante todo o ano-calend\u00e1rio de 2022, at\u00e9 o julgamento final do processo administrativo.<\/p>\n
O prazo para apresenta\u00e7\u00e3o da contesta\u00e7\u00e3o \u00e9 de 1\u00ba a 30 de novembro de 2022<\/u>.<\/p>\n
Sendo o que temos para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para eventuais esclarecimentos adicionais, inclusive para assist\u00eancia na verifica\u00e7\u00e3o da corre\u00e7\u00e3o das informa\u00e7\u00e3o e\/ou elabora\u00e7\u00e3o de eventuais medidas que visem garantir o direito do contribuinte para eventual redu\u00e7\u00e3o do \u00edndice FAP.<\/p>\n
Pedro Paulo Rezende Porto Filho e Ellen Nakayama<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Recentemente, foi publicada a Portaria Interministerial MTP\/ME n. 21, que disp\u00f5e sobre a divulga\u00e7\u00e3o do Fator Acident\u00e1rio de Preven\u00e7\u00e3o \u2013 FAP com vig\u00eancia para o ano de 2023. O FAP \u00e9 um multiplicador que pode reduzir at\u00e9 a metade ou majorar at\u00e9 o dobro a al\u00edquota da contribui\u00e7\u00e3o ao GIIL-RAT, dependendo do desempenho da empresa […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[26,28],"tags":[],"acf":[],"yoast_head":"\n
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