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Instrução Normativa RFB 971, de 13/11/2009
(D.O. 17/11/2009)

Seção VIII acrescentada pela Instrução Normativa RFB 1.071, de 15/09/2010.
Art. 111-M

- A entidade ou fundo destinatário da contribuição poderá representar à RFB contra ato praticado pelo sujeito passivo em desacordo com o disposto neste Capítulo.

Artigo acrescentado pela Instrução Normativa RFB 1.071, de 15/09/2010.

§ 1º - A representação deverá conter a identificação da entidade ou fundo, a descrição minuciosa do fato e o dispositivo violado.

§ 2º - A representação será dirigida à Delegacia da Receita Federal do Brasil (DRF) do domicílio fiscal da empresa contra a qual é apresentada.

§ 3º - Se procedente a representação, a autoridade administrativa notificará o sujeito passivo, a fim de que este providencie a regularização necessária no prazo de 30 (trinta) dias.

§ 4º - A autoridade administrativa comunicará ao autor, em até 60 (sessenta) dias do recebimento da representação, a providência por ela adotada, inclusive no caso de arquivamento por improcedência.