{"id":2609,"date":"2024-01-10T10:58:22","date_gmt":"2024-01-10T13:58:22","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2609"},"modified":"2024-06-05T15:13:02","modified_gmt":"2024-06-05T18:13:02","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-8","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-8\/","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-2609'><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-7d9ce880b3143f6b71751903fb11c971\">\n#top .av-special-heading.av-lcyzd8my-7d9ce880b3143f6b71751903fb11c971{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-7d9ce880b3143f6b71751903fb11c971 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\"  >Medida Provis\u00f3ria Extingue Benef\u00edcios Fiscais e Limita Compensa\u00e7\u00e3o de Cr\u00e9ditos Judiciais <\/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-a107307b7ecb40f96f09d4dd0cdd1584\">\n.avia-image-container.av-lcyzcqd4-a107307b7ecb40f96f09d4dd0cdd1584 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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-8\/&#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-8\/' 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-8\/' 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-8\/' 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 Medida Provis\u00f3ria (MP) n\u00ba 1.202, publicada no apagar das luzes de 2023, dentre outros aspectos, revoga os benef\u00edcios do Programa Emergencial de Retomada do Setor de Eventos (PERSE) e a recente da prorroga\u00e7\u00e3o da CPRB, bem como prev\u00ea a limita\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente.<\/p>\n<p>Como forma de mitigar a revoga\u00e7\u00e3o da prorroga\u00e7\u00e3o da CPRB,\u00a0<strong>com efeitos a partir de 1\u00ba de abril de 2024<\/strong>, tal norma prev\u00ea a redu\u00e7\u00e3o da al\u00edquota da Contribui\u00e7\u00e3o Previdenci\u00e1ria Patronal sobre a Folha de Sal\u00e1rios, at\u00e9 o limite de um sal\u00e1rio-m\u00ednimo como base de c\u00e1lculo. Assim, o que superar tal limite sujeita-se \u00e0s regras usuais. Importante considerar que o contribuinte optante por este benef\u00edcio deve comprometer-se a manter est\u00e1vel o quadro de funcion\u00e1rios.<\/p>\n<p>As al\u00edquotas reduzidas variam entre 10% e 15%, para o ano de 2024, at\u00e9 17,50% e 18,75%, para o ano de 2027, observados os c\u00f3digos CNAE constante dos anexos I e II da aludida MP.<\/p>\n<p>Ainda no tocante \u00e0s revoga\u00e7\u00f5es, fica extinto o PERSE, observado o seguinte cronograma:<\/p>\n<ul>\n<li><u>A partir de 1\u00ba de abril de 2024, para a CSLL, PIS e COFINS<\/u>; e<\/li>\n<li><u>A partir de 1\u00ba de janeiro de 2025, para o IRPJ<\/u>.<\/li>\n<\/ul>\n<p>Por fim, outra altera\u00e7\u00e3o n\u00e3o menos question\u00e1vel desta MP \u00e9 a previs\u00e3o de limita\u00e7\u00e3o do montante a ser compensado dos cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente, como forma de proteger o caixa da Uni\u00e3o dos efeitos or\u00e7ament\u00e1rios das decis\u00f5es judiciais.<\/p>\n<p>Tal limita\u00e7\u00e3o dever\u00e1, ainda, ser regulamentada atrav\u00e9s de ato do Ministro de Estado da Fazenda, observando as seguintes diretrizes:<\/p>\n<ul>\n<li><u>N\u00e3o poder\u00e1 ser utilizado em fra\u00e7\u00e3o inferior a 1\/60 avos<\/u>do cr\u00e9dito total habilitado;<\/li>\n<li>Essa gradua\u00e7\u00e3o\u00a0<u>dever\u00e1 obedecer ao valor total do cr\u00e9dito<\/u>; e<\/li>\n<li>Inicialmente, essa limita\u00e7\u00e3o\u00a0<u>n\u00e3o se aplica a cr\u00e9ditos inferiores a R$ 10 milh\u00f5es<\/u>.<\/li>\n<\/ul>\n<p>Inobstante j\u00e1 possa surtir efeitos, a Medida Provis\u00f3ria em tela passar\u00e1 ainda pelo crivo do Congresso Nacional, podendo ou n\u00e3o vir a ser convertida em lei, notadamente por confrontar normas recentemente por ele editadas.<\/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>\u00a0CARDILLO, PRADO ROSSI &amp; 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":2613,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2609","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\/2609","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=2609"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2609\/revisions"}],"predecessor-version":[{"id":2611,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2609\/revisions\/2611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2613"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}