{"id":2495,"date":"2023-11-09T09:33:59","date_gmt":"2023-11-09T12:33:59","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2495"},"modified":"2024-06-05T15:13:03","modified_gmt":"2024-06-05T18:13:03","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-18","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-18\/","title":{"rendered":"Nova legisla\u00e7\u00e3o facilita negocia\u00e7\u00e3o de d\u00edvidas perante o fisco federal"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-4xqk9f-4074fcdb53ba63826681e4bd590d18be main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll  container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2495'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" id=\"style-css-av-1wmvnn-1e464938ee7c26e141feef12d65fbddd\">\n#top .flex_column.av-1wmvnn-1e464938ee7c26e141feef12d65fbddd{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-1wmvnn-1e464938ee7c26e141feef12d65fbddd av_two_fifth  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding '   ><p>\n<style type=\"text\/css\" id=\"style-css-av-lcyzd8my-01752a91f754c4360483e1e94cd5dea2\">\n#top .av-special-heading.av-lcyzd8my-01752a91f754c4360483e1e94cd5dea2{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-01752a91f754c4360483e1e94cd5dea2 av-special-heading-h2 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Nova legisla\u00e7\u00e3o facilita negocia\u00e7\u00e3o de d\u00edvidas perante o fisco federal<\/h2><div class='special-heading-border'><div class='special-heading-inner-border'><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6\">\n.hr.av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6 .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6 hr-custom  avia-builder-el-3  el_after_av_heading  el_before_av_image  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzcqd4-5ea3cf94da71e2a58f90b483469cbef8\">\n.avia-image-container.av-lcyzcqd4-5ea3cf94da71e2a58f90b483469cbef8 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lcyzcqd4-5ea3cf94da71e2a58f90b483469cbef8 av-styling- avia-align-center  avia-builder-el-4  el_after_av_hr  el_before_av_button  '  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-1779 avia-img-lazy-loading-not-1779 avia_image' src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2022\/06\/justice.jpg\" alt='' title='justice'  height=\"1080\" width=\"1080\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2022\/06\/justice.jpg 1080w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2022\/06\/justice-300x300.jpg 300w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2022\/06\/justice-1024x1024.jpg 1024w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2022\/06\/justice-150x150.jpg 150w, 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href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;url=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-18\/' aria-hidden='false' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on LinkedIn' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  aria-label=\"Share by Mail\" href='mailto:?subject=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;body=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-18\/' aria-hidden='false' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share by Mail'><span class='avia_hidden_link_text'>Share by Mail<\/span><\/a><\/li><\/ul><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" id=\"style-css-av-lcyzth39-263287994e506041158f836cd6d06c7e\">\n#top .flex_column.av-lcyzth39-263287994e506041158f836cd6d06c7e{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-lcyzth39-263287994e506041158f836cd6d06c7e av_three_fifth  avia-builder-el-7  el_after_av_two_fifth  avia-builder-el-last  flex_column_div  av-animated-generic fade-in av-zero-column-padding '   ><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '  style='font-size:16px; '  itemprop=\"text\" ><p>Com o advento da Lei Federal n\u00ba 14.375\/2022, que alterou dispositivos legais da Lei 13.988\/2020 (Lei que trata da Transa\u00e7\u00e3o Tribut\u00e1ria) houve significativo avan\u00e7o das tratativas para regulariza\u00e7\u00e3o de d\u00e9bitos tribut\u00e1rios junto \u00e0 Receita Federal do Brasil &#8211; RFB e \u00e0 Procuradoria Geral da Fazenda Nacional &#8211; PGFN. Com a nova Lei, os contribuintes poder\u00e3o ter descontos, ampliar os prazos de pagamentos, usar saldo acumulado de preju\u00edzo fiscal para amortizar d\u00e9bitos, facilitando, assim, a negocia\u00e7\u00e3o de d\u00edvidas na esfera administrativa bem como de d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o, ajuizados ou n\u00e3o.<\/p>\n<p>Dentre as inova\u00e7\u00f5es, destacamos a possibilidade de utiliza\u00e7\u00e3o de precat\u00f3rios ou de direito credit\u00f3rio, desde que reconhecido por senten\u00e7a transitada em julgado, para a amortiza\u00e7\u00e3o de d\u00edvida tribut\u00e1ria consolidada, a saber: principal, multa, juros e encargos legais.<\/p>\n<p>Outra novidade \u00e9 a possibilidade de utiliza\u00e7\u00e3o de base de c\u00e1lculo negativa da CSLL e de preju\u00edzo fiscal do IRPJ, inclusive de empresas coligadas, para amortiza\u00e7\u00e3o de d\u00e9bitos tribut\u00e1rios, observada a limita\u00e7\u00e3o de 70% do valor restante, ap\u00f3s a aplica\u00e7\u00e3o dos descontos previstos na respectiva modalidade de parcelamento ou pagamento. Importante mencionar que tal procedimento necessita da autoriza\u00e7\u00e3o da RFB ou da PGFN.<\/p>\n<p>Na legisla\u00e7\u00e3o anterior, o limite de gozo dos benef\u00edcios era de 50% sobre o total de juros e multas. No texto ora aprovado, tal limitador foi elevado para 65%. O prazo de parcelamento tamb\u00e9m foi estendido, passando de 84 para 120 meses.<\/p>\n<p>Outro importante avan\u00e7o foi a expl\u00edcita confirma\u00e7\u00e3o de que os montantes dos descontos e benef\u00edcios concedidos n\u00e3o ser\u00e3o computados na base de c\u00e1lculo do IRPJ, da CSLL, do PIS e da COFINS.<\/p>\n<p>Parcelamentos celebrados que porventura estejam em andamento (PERT, REFIS, dentre outros) poder\u00e3o ser migrados para a Transa\u00e7\u00e3o Tribut\u00e1ria, mantendo-se os benef\u00edcios, sendo, contudo, vedada a acumula\u00e7\u00e3o de redu\u00e7\u00f5es.<\/p>\n<p>Estaremos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2500,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cardilho-prado-en"],"_links":{"self":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/comments?post=2495"}],"version-history":[{"count":1,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2495\/revisions"}],"predecessor-version":[{"id":2724,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2495\/revisions\/2724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2500"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}