{"id":2560,"date":"2023-12-20T15:05:36","date_gmt":"2023-12-20T18:05:36","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2560"},"modified":"2024-06-05T15:13:03","modified_gmt":"2024-06-05T18:13:03","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-14","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-14\/","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-2560'><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-7c918d0aae3a6e960b69e9e4946270e8\">\n#top .av-special-heading.av-lcyzd8my-7c918d0aae3a6e960b69e9e4946270e8{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-7c918d0aae3a6e960b69e9e4946270e8 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\"  >Institu\u00edda a Autorregulariza\u00e7\u00e3o Incentivada de Tributos Administrados pela Receita Federal do Brasil <\/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-lcyzcqd4-5f7d1fb2931444265b898579b75297f6\">\n.avia-image-container.av-lcyzcqd4-5f7d1fb2931444265b898579b75297f6 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lcyzcqd4-5f7d1fb2931444265b898579b75297f6 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-2552 avia-img-lazy-loading-not-2552 avia_image' src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/simplificacao-obrigacoes-acessorias2.jpg\" alt='' title='simplifica\u00e7\u00e3o obriga\u00e7\u00f5es acess\u00f3rias2'  height=\"667\" width=\"1000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/simplificacao-obrigacoes-acessorias2.jpg 1000w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/simplificacao-obrigacoes-acessorias2-300x200.jpg 300w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/simplificacao-obrigacoes-acessorias2-768x512.jpg 768w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2023\/12\/simplificacao-obrigacoes-acessorias2-705x470.jpg 705w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/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-5  el_after_av_image  el_before_av_button  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  el_before_av_social_share ' >\n<style type=\"text\/css\" id=\"style-css-av-lcyzg99f-7933337c33d8e234a38daf0f6e37e279\">\n#top #wrap_all .avia-button.av-lcyzg99f-7933337c33d8e234a38daf0f6e37e279:hover{\ncolor:white;\ntransition:all 0.4s ease-in-out;\n-webkit-transition:all 0.4s ease-in-out;\n-moz-transition:all 0.4s ease-in-out;\n-ms-transition:all 0.4s ease-in-out;\n-o-transition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/cardillo.com.br\/en\/contact\/'  class='avia-button av-lcyzg99f-7933337c33d8e234a38daf0f6e37e279 avia-icon_select-yes-left-icon avia-size-x-large avia-position-left avia-color-green avia-font-color-theme-color ' ><span class='avia_button_icon avia_button_icon_left' aria-hidden='true' data-av_icon='\ue879' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Entrar em contato<\/span><span class='avia_button_background avia-button avia-color-theme-color-highlight' ><\/span><\/a><\/div><br \/>\n<div  class='av-social-sharing-box av-social-sharing-box-square   avia-builder-el-7  el_after_av_button  avia-builder-el-last  av-social-sharing-box-color-bg av-social-sharing-box-same-width  '><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Compartilhe esse post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' ><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-14\/&#038;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-14\/' 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&#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-14\/' 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-14\/' 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>Publicada a Lei 14.740\/2023 que disp\u00f5e sobre a autorregulariza\u00e7\u00e3o incentivada de tributos administrados pela Receita Federal, incluindo os decorrentes de auto de infra\u00e7\u00e3o, notifica\u00e7\u00e3o de lan\u00e7amento e de despachos decis\u00f3rios.<\/p>\n<p>Os d\u00e9bitos poder\u00e3o ser contemplados com o afastamento das multa de mora ou de of\u00edcio e com redu\u00e7\u00e3o de at\u00e9 100% dos juros de mora, mediante o pagamento de 50% do d\u00e9bito total \u00e0 vista e o restante em at\u00e9 48 parcelas mensais e consecutivas.<\/p>\n<p>Ademais, h\u00e1 a possibilidade de abatimento de at\u00e9 50% do valor devido mediante pagamento com com uso de precat\u00f3rios pr\u00f3prios ou de terceiros ou com cr\u00e9ditos de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL pr\u00f3prios, de controladora ou controlada, de forma direta ou indireta.<\/p>\n<p>N\u00e3o vale para d\u00e9bitos do Simples Nacional e os contribuintes ter\u00e3o at\u00e9 90 dias, ap\u00f3s a regulamenta\u00e7\u00e3o pela RFB, para aderirem ao programa.<\/p>\n<p>Est\u00e3o aptos ao programa os d\u00e9bitos tribut\u00e1rios ainda n\u00e3o constitu\u00eddos at\u00e9 a data de publica\u00e7\u00e3o da lei, inclusive aqueles ainda sob procedimento de fiscaliza\u00e7\u00e3o. Ou seja, o programa em tela contempla somente d\u00e9bitos declarados pelo contribuinte nesta autorregulariza\u00e7\u00e3o e aqueles constitu\u00eddos ou lan\u00e7ados pelo fisco\u00a0<u>entre 30 de novembro\/23 e o prazo final de 90 dias para a ades\u00e3o<\/u><strong>.<\/strong><\/p>\n<p>Por ser o que competia para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>CARDILLO, PRADO ROSSI &#038; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/p>\n<p><a href=\"https:\/\/cardillo.com.br\/\">https:\/\/cardillo.com.br<\/a><\/p>\n<p><strong>Enos Alves:\u00a0<\/strong><a href=\"mailto:enos@cardillo.com.br\">enos@cardillo.com.br<\/a><strong>\u202f\u202f\u202f\u202f\u202f\u202f\u202f<\/strong><strong>\u00a0William Almeida:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:was@cardillo.com.br\">was@cardillo.com.br<\/a><\/p>\n<p><strong>Bianca Bechelli:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:bab@cardillo.com.br\">bab@cardillo.com.br<\/a><\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2564,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2560","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\/2560","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=2560"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2560\/revisions"}],"predecessor-version":[{"id":2562,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2560\/revisions\/2562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2564"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}