Documento utilizado para formalizar o recolhimento dos tributos retidos diretamente na fonte pagadora em decorrência de decisões judiciais ou contratuais, como Imposto de Renda, INSS e contribuições sociais. A GRRF é gerada para recolher os valores devidos aos entes tributários incidentes sobre créditos pagos aos reclamantes, em cumprimento a sentenças ou acordos homologados. Sua correta emissão e pagamento são requisitos para a liberação dos valores aos beneficiários.
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