{"id":2517,"date":"2023-11-09T10:26:49","date_gmt":"2023-11-09T13:26:49","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2517"},"modified":"2023-11-09T10:56:14","modified_gmt":"2023-11-09T13:56:14","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal\/","title":{"rendered":"Nova legisla\u00e7\u00e3o facilita negocia\u00e7\u00e3o de d\u00edvidas perante o fisco federal"},"content":{"rendered":"<\/p>\n<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-2517'><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-3f7bcb1d39ff4d879864792805b2fc27\">\n#top .av-special-heading.av-lcyzd8my-3f7bcb1d39ff4d879864792805b2fc27{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-3f7bcb1d39ff4d879864792805b2fc27 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\"  > Lei Sanciona o Voto de Qualidade no CARF e Altera as Regras de Transa\u00e7\u00e3o Tribut\u00e1ria  <\/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-2sedkf-204047d53755d82341935758fc833fcf\">\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-2sedkf-204047d53755d82341935758fc833fcf 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-lcyzcqd4-55109decec7a758a1b842bfe7bf3810c\">\n.avia-image-container.av-lcyzcqd4-55109decec7a758a1b842bfe7bf3810c .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lcyzcqd4-55109decec7a758a1b842bfe7bf3810c av-styling- avia-align-left  avia-builder-el-4  el_after_av_hr  el_before_av_hr  '  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-2514 avia-img-lazy-loading-not-2514 avia_image' src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/11\/CARF1-1.jpg\" alt='' title='CARF1 (1)'  height=\"667\" width=\"1000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/11\/CARF1-1.jpg 1000w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/11\/CARF1-1-300x200.jpg 300w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/11\/CARF1-1-768x512.jpg 768w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/11\/CARF1-1-705x470.jpg 705w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/div><\/div><\/div><br 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><a target=\"_blank\" aria-label=\"Share on Facebook\" href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal\/&amp;t=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal\" aria-hidden=\"false\" data-av_icon=\"\ue8f3\" data-av_iconfont=\"entypo-fontello\" title=\"\" data-avia-related-tooltip=\"Share on Facebook\" rel=\"noopener\"><span class='avia_hidden_link_text'>Share on Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-whatsapp' ><a target=\"_blank\" aria-label=\"Share on WhatsApp\" href=\"https:\/\/api.whatsapp.com\/send?text=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal\/\" aria-hidden=\"false\" data-av_icon=\"\uf232\" data-av_iconfont=\"entypo-fontello\" title=\"\" data-avia-related-tooltip=\"Share on WhatsApp\" rel=\"noopener\"><span class='avia_hidden_link_text'>Share on WhatsApp<\/span><\/a><\/li><li class='av-share-link av-social-link-linkedin' ><a target=\"_blank\" aria-label=\"Share on LinkedIn\" href=\"https:\/\/linkedin.com\/shareArticle?mini=true&amp;title=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&amp;url=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal\/\" 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\/' 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-8  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>A Lei n\u00ba 14.689\/2023, sancionada com vetos e publicada em 21 de setembro de 2023 no Di\u00e1rio Oficial da Uni\u00e3o, restabeleceu o voto de qualidade no Conselho Administrativo de Recursos Fiscais (CARF) e trouxe altera\u00e7\u00f5es \u00e0 Lei n\u00ba 13.988\/2020, alterando dispositivos que tratam da transa\u00e7\u00e3o tribut\u00e1ria perante a Fazenda P\u00fablica Federal.<\/p>\n<p>No \u00e2mbito do Minist\u00e9rio da Fazenda, o CARF \u00e9 o \u00f3rg\u00e3o que decide disputas tribut\u00e1rias entre os contribuintes e a Receita Federal. A Lei n\u00ba 10.522\/2002 determinava em seu artigo 19-E que as vota\u00e7\u00f5es que terminassem empatadas deveriam ser resolvidas favoravelmente aos contribuintes. Agora, com a revoga\u00e7\u00e3o deste dispositivo legal, retoma-se a sistem\u00e1tica do voto de qualidade de tal sorte que os presidentes das turmas e das C\u00e2maras do CARF, que s\u00e3o representantes do fisco, d\u00e3o o voto de desempate, decidindo, na maioria das vezes, em favor da Uni\u00e3o.<\/p>\n<p>Nos casos em que a disputa seja decidida pelo voto de qualidade gerando a derrota dos contribuintes, a nova reda\u00e7\u00e3o trouxe tamb\u00e9m a determina\u00e7\u00e3o de exclus\u00e3o de multas e cancelamento de representa\u00e7\u00e3o fiscal para fins penais e a possibilidade de o contribuinte excluir os juros de mora, caso se manifeste pelo pagamento em at\u00e9 90 dias, realizando o pagamento em at\u00e9 12 parcelas sucessivas.<\/p>\n<p>No que concerne \u00e0s altera\u00e7\u00f5es aplicadas \u00e0 transa\u00e7\u00e3o por ades\u00e3o \u2013 que decorre da ades\u00e3o pelos contribuintes \u00e0 transa\u00e7\u00e3o tribut\u00e1ria a partir de edital publicado pela Fazenda Nacional \u2013 houve aumento do limite do desconto aplicado aos cr\u00e9ditos, passando de 50% para 65%.<\/p>\n<p>Al\u00e9m disso, houve amplia\u00e7\u00e3o do prazo m\u00e1ximo de liquida\u00e7\u00e3o dos cr\u00e9ditos de 84 meses para 120 meses. Para ME e EPP o limite de desconto fica em 70% e o prazo para liquida\u00e7\u00e3o em at\u00e9 145 meses.<\/p>\n<p>Por ser o que competia para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>CARDILLO, PRADO ROSSI &#038; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2517","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\/2517","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=2517"}],"version-history":[{"count":4,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2517\/revisions"}],"predecessor-version":[{"id":2532,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2517\/revisions\/2532"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2523"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}