{"id":17227,"date":"2021-06-21T10:39:07","date_gmt":"2021-06-21T13:39:07","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=17227"},"modified":"2021-06-21T15:35:04","modified_gmt":"2021-06-21T18:35:04","slug":"previdenciaria-aprovado-o-formulario-de-retificacao-de-dados-da-declaracao-de-imformacao-sobre-obra-disso","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/06\/21\/previdenciaria-aprovado-o-formulario-de-retificacao-de-dados-da-declaracao-de-imformacao-sobre-obra-disso\/","title":{"rendered":"PREVIDENCI\u00c1RIA \u2013 APROVADO O &#8220;FORMUL\u00c1RIO DE RETIFICA\u00c7\u00c3O DE DADOS&#8221; DA DECLARA\u00c7\u00c3O DE INFORMA\u00c7\u00c3O SOBRE OBRA (DISSO)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ato Declarat\u00f3rio Executivo CORAT n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bade%2Bcorat%2B9%2B2021#fe%2Bade%2Bcorat%2B9%2B2021\">9\/2021<\/a><\/strong>\u00a0&#8211; DOU de 18.06.2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foi institu\u00eddo o &#8220;Formul\u00e1rio de Retifica\u00e7\u00e3o de Dados&#8221; (conforme modelo anexo ao Ato Declarat\u00f3rio Executivo CORAT n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bade%2Bcorat%2B9%2B2021#fe%2Bade%2Bcorat%2B9%2B2021\">9\/2021<\/a><\/strong>\u00a0), o qual deve ser utilizado desde 1\u00ba.06.2021 caso seja necess\u00e1rio alterar informa\u00e7\u00f5es prestadas por meio da Declara\u00e7\u00e3o de Informa\u00e7\u00e3o sobre Obra (Diso).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Referida retifica\u00e7\u00e3o somente ser\u00e1 permitida enquanto perdurar o direito de a Fazenda P\u00fablica constituir os cr\u00e9ditos tribut\u00e1rios decorrentes das opera\u00e7\u00f5es a que se refiram.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Formul\u00e1rio de Retifica\u00e7\u00e3o de Dados dever\u00e1 ser utilizado nas seguintes situa\u00e7\u00f5es:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211; retifica\u00e7\u00e3o do Aviso de Regulariza\u00e7\u00e3o de Obra (ARO); e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211; retifica\u00e7\u00e3o do c\u00e1lculo das contribui\u00e7\u00f5es apuradas com base em contrato, notas fiscais, faturas ou recibos de pagamento, conforme o disposto nos arts.\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B971%2B2009#fe%2Bin%2Brfb%2B971%2B2009@art450\">450<\/a><\/strong>\u00a0a\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B971%2B2009#fe%2Bin%2Brfb%2B971%2B2009@art455\">455<\/a><\/strong>\u00a0da Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bin%2Brfb%2B971%2B2009#fe%2Bin%2Brfb%2B971%2B2009\">971\/2009<\/a><\/strong>\u00a0(aferi\u00e7\u00e3o indireta da remunera\u00e7\u00e3o da m\u00e3o-de-obra).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O formul\u00e1rio dever\u00e1:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211; ser assinado pelo respons\u00e1vel pela obra ou por seu representante legal e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211; estar acompanhado dos documentos que justifiquem as altera\u00e7\u00f5es solicitadas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Ato Declarat\u00f3rio Executivo CORAT n\u00ba\u00a0<strong><a href=\"https:\/\/www.iobonline.com.br\/documento\/v2\/Documento\/fe%2Bade%2Bcorat%2B9%2B2021#fe%2Bade%2Bcorat%2B9%2B2021\">9\/2021<\/a><\/strong>\u00a0&#8211; DOU de 18.06.2021)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fonte:<\/strong>\u00a0<strong>Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ato Declarat\u00f3rio Executivo CORAT n\u00ba\u00a09\/2021\u00a0&#8211; DOU de 18.06.2021.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-4tR","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/17227"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=17227"}],"version-history":[{"count":3,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/17227\/revisions"}],"predecessor-version":[{"id":17229,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/17227\/revisions\/17229"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=17227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=17227"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=17227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}