{"id":2616,"date":"2024-01-10T11:04:01","date_gmt":"2024-01-10T14:04:01","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2616"},"modified":"2024-06-05T15:13:02","modified_gmt":"2024-06-05T18:13:02","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-7","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-7\/","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-2616'><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-e9d0d3d6eb32f2d102fc1f149aa69500\">\n#top .av-special-heading.av-lcyzd8my-e9d0d3d6eb32f2d102fc1f149aa69500{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-e9d0d3d6eb32f2d102fc1f149aa69500 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\"  >Sancionada Medida Provis\u00f3ria sobre Cr\u00e9ditos de Subven\u00e7\u00e3o de ICMS<\/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-cce803dd78d65e57bd7e40b5d5eb5787\">\n.avia-image-container.av-lcyzcqd4-cce803dd78d65e57bd7e40b5d5eb5787 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container 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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-7\/&#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-7\/' aria-hidden='false' data-av_icon='\uf232' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on WhatsApp' 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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-7\/' 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 1.185\/2023, que ficou conhecida como a MP das subven\u00e7\u00f5es, foi convertida na Lei n\u00ba 14.789 de 29 de dezembro de 2023 para criar um cr\u00e9dito fiscal decorrente de subven\u00e7\u00f5es para investimento recebida por optantes do Lucro Real.<\/p>\n<p>A sistem\u00e1tica utilizada antes da altera\u00e7\u00e3o consistia em abater os benef\u00edcios estaduais da base de c\u00e1lculo do IRPJ, da CSLL, do PIS e da COFINS. Com as novas regras as receitas decorrentes dos benef\u00edcios fiscais ser\u00e3o computadas para fins de apura\u00e7\u00e3o dos tributos, por\u00e9m os contribuintes poder\u00e3o apurar cr\u00e9dito a ser ressarcido em dinheiro ou utilizado na compensa\u00e7\u00e3o de outros d\u00e9bitos. O montante de cr\u00e9dito ser\u00e1 determinado pela al\u00edquota de 25%, relativa ao IRPJ, sobre o valor das receitas de subven\u00e7\u00e3o.<\/p>\n<p>Dentre outros requisitos, o cr\u00e9dito dever\u00e1 ser calculado sobre receitas que guardem rela\u00e7\u00e3o intr\u00ednseca com despesas de deprecia\u00e7\u00e3o (amortiza\u00e7\u00e3o ou exaust\u00e3o) ou de loca\u00e7\u00e3o de bens de capital, que sejam relacionadas \u00e0 implanta\u00e7\u00e3o e expans\u00e3o do empreendimento.<\/p>\n<p>A nova sistem\u00e1tica ser\u00e1 aplicada para todos os tipos de benef\u00edcios fiscais, inclusive o cr\u00e9dito presumido de ICMS, indo na contram\u00e3o do entendimento do Superior Tribunal de Justi\u00e7a (STJ), o qual havia entendido que o cr\u00e9dito presumido de ICMS (subven\u00e7\u00e3o) n\u00e3o integra a base de c\u00e1lculo do IRPJ e da CSLL.<\/p>\n<p>&#8211;<strong> Do Tratamento dos D\u00e9bitos Anteriores <\/strong><\/p>\n<p>Os d\u00e9bitos que foram apurados em desacordo com o artigo 30 da Lei n\u00ba 12.973\/2014, revogado pela nova edi\u00e7\u00e3o da norma, que se encontrem em contencioso administrativo e judicial poder\u00e3o ser objetos de transa\u00e7\u00e3o tribut\u00e1ria, que ainda ser\u00e1 regulamentada pelo Ministro de Estado da Fazenda.<\/p>\n<p>O supracitado artigo, anteriormente, trazia, dentre outros requisitos necess\u00e1rios a n\u00e3o tributa\u00e7\u00e3o pelo Lucro Real, a condi\u00e7\u00e3o do registro da subven\u00e7\u00e3o na conta cont\u00e1bil de reserva de lucros.<\/p>\n<p>A transa\u00e7\u00e3o contar\u00e1 com as seguintes redu\u00e7\u00f5es:<\/p>\n<ol>\n<li>de 80% da d\u00edvida com liquida\u00e7\u00e3o em at\u00e9 12 meses; ou<\/li>\n<li>entrada de 5% em at\u00e9 5 parcelas e o saldo remanescente com redu\u00e7\u00e3o de 50% da d\u00edvida para pagamento em at\u00e9 60 meses, ou<\/li>\n<li>redu\u00e7\u00e3o de 35% da d\u00edvida com liquida\u00e7\u00e3o em at\u00e9 84 meses.<\/li>\n<\/ol>\n<p>Essas mesmas condi\u00e7\u00f5es aplicam-se, tamb\u00e9m, aos d\u00e9bitos ainda n\u00e3o lan\u00e7ados pela RFB, que podem ser inseridos no programa de autorregulaiza\u00e7\u00e3o.<\/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>\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":2620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2616","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\/2616","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=2616"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2616\/revisions"}],"predecessor-version":[{"id":2618,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2616\/revisions\/2618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2620"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}