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Instrução Normativa RFB 2.110, de 17/10/2022
(D.O. 19/10/2022)

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- As contribuições sociais previdenciárias administradas pela RFB e as devidas a terceiros deverão ser recolhidas por meio de Guia da Previdência Social (GPS) e, a partir do mês em que a entrega da DCTFWeb se torne obrigatória, por meio de Documento de Arrecadação de Receitas Federais (Darf).