Obrigação acessória do INSS à luz da Instrução Normativa RFB nº 2110/2022: um estudo de caso em uma Autarquia Federal de Ensino

Abstract

Changes in tax legislation, especially when establishing additional obligations, generate instrumental duties for taxpayers in the legal-tax relationship. In this context, this work aims to present a brief case study focused on meeting an INSS ancillary obligation on the part of a federal education authority when it hires a company to provide services through the transfer of labor. Therefore, this study is applied in nature, with descriptive objectives and used bibliographic and documentary research as data collection procedures. It was found that, before the Normative Instruction (IN) RFB 2110/2022, only through the SIAFI system, the federal education authority was able to withhold and collect the INSS. After the aforementioned IN, two other systems must be operated by servers linked to the tax area of the federal education authority to operationalize INSS collection, namely the modules called EFD-Reinf and DCTFWeb contained in the Public Digital Bookkeeping System (SPED) . It was also observed that the aforementioned modules and SIAFI are not integrated/synchronized, despite being responsible for two secretariats belonging to the Ministry of Finance (Brazilian Federal Revenue Secretariat and National Treasury Secretariat). It was found that only three additional pieces of information relating to the INSS are required in the EFD-Reinf module when compared to the SIAFI system and that there is a Federal Government ICT system, called Management Treasury, with the functionality to generate management reports, including information relating to to INSS payments. In this way, it is expected that the results of this study will generate reflections and future research in the area in order to verify the extent to which some instrumental duties based on the principle of collaborative capacity of entities/bodies that use SIAFI overlap with the principle of efficiency, considering that access to information about the collection is available to the Federal Revenue, in addition to the maintenance of an entire administrative structure and time spent for the due and legal fulfillment of ancillary obligations.