{"id":2586,"date":"2023-12-28T16:11:33","date_gmt":"2023-12-28T19:11:33","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2586"},"modified":"2024-06-05T15:13:02","modified_gmt":"2024-06-05T18:13:02","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-11","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-11\/","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-2586'><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-8a2ddb0019aef8ca53951cc44bde5ded\">\n#top .av-special-heading.av-lcyzd8my-8a2ddb0019aef8ca53951cc44bde5ded{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-8a2ddb0019aef8ca53951cc44bde5ded 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\"  >RFB regulamenta parcelamento de d\u00e9bitos decorrentes de decis\u00e3o por voto de qualidade no CARF <\/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-dec7c325ec53d4cc2a8f0306537c507d\">\n.avia-image-container.av-lcyzcqd4-dec7c325ec53d4cc2a8f0306537c507d .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lcyzcqd4-dec7c325ec53d4cc2a8f0306537c507d 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-2583 avia-img-lazy-loading-not-2583 avia_image' src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Prorrogacao-Acrescimo-Cofins-Importacao-2.jpg\" alt='' title='Prorroga\u00e7\u00e3o Acr\u00e9scimo Cofins-Importa\u00e7\u00e3o 2'  height=\"668\" width=\"1000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Prorrogacao-Acrescimo-Cofins-Importacao-2.jpg 1000w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Prorrogacao-Acrescimo-Cofins-Importacao-2-300x200.jpg 300w, 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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-11\/&#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-11\/' 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-11\/' 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-11\/' 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 Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.167\/23, que disp\u00f5e sobre a regulamenta\u00e7\u00e3o do\u00a0<strong>parcelamento de d\u00e9bitos fiscais decorrentes de decis\u00e3o definitiva favor\u00e1vel \u00e0 Fazenda Nacional<\/strong>, proferida em processos administrativos pelo Conselho Administrativo de Recursos Fiscais (CARF),\u00a0<strong>com base no voto de qualidade<\/strong>.<\/p>\n<p>Os d\u00e9bitos poder\u00e3o ser liquidados em at\u00e9 12 presta\u00e7\u00f5es, com redu\u00e7\u00e3o de 100% dos juros de mora e com possibilidade da utiliza\u00e7\u00e3o de cr\u00e9dito de preju\u00edzo fiscal do IRPJ e de base de c\u00e1lculo negativa da CSLL pr\u00f3prios ou de empresas do mesmo grupo econ\u00f4mico, bem como de precat\u00f3rios pr\u00f3prios ou adquiridos de terceiros.\u00a0O prazo para formaliza\u00e7\u00e3o do requerimento \u00e9 de 90 dias da ci\u00eancia do resultado do julgamento.<\/p>\n<p>Para os julgamentos cuja ci\u00eancia tenha se dado durante a vig\u00eancia da Medida Provis\u00f3ria n\u00ba 1.160 de janeiro de 2023, o prazo de 90 dias ser\u00e1 contado a partir de 20 de dezembro de 2023, data da publica\u00e7\u00e3o da IN n\u00ba 2.167\/23.<\/p>\n<p>Ademais, fica exclu\u00edda a multa decorrente de infra\u00e7\u00e3o mantida por voto de qualidade e cancelada a representa\u00e7\u00e3o fiscal para os fins penais.<\/p>\n<p>Cabe destaque para a inova\u00e7\u00e3o da instru\u00e7\u00e3o normativa, quanto \u00e0 confiss\u00e3o irretrat\u00e1vel da d\u00edvida, quando da ades\u00e3o ao parcelamento. Efeito que n\u00e3o consta no texto da Lei 14.689\/23. A IN toma emprestada previs\u00e3o constante do artigo 12 da Lei 10.522\/02, que institui o parcelamento ordin\u00e1rio, esp\u00e9cie distinta desta aqui tratada. O objetivo da mencionada confiss\u00e3o \u00e9 criar \u00f3bice ao questionamento do d\u00e9bito parcelado na via judicial.<\/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>\u00a0CARDILLO, PRADO ROSSI &#038; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/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":2583,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2586","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\/2586","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=2586"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2586\/revisions"}],"predecessor-version":[{"id":2588,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2586\/revisions\/2588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2583"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}