{"id":2670,"date":"2024-04-18T10:02:05","date_gmt":"2024-04-18T13:02:05","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2670"},"modified":"2024-06-05T15:13:02","modified_gmt":"2024-06-05T18:13:02","slug":"autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-4","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-4\/","title":{"rendered":"Autorregulariza\u00e7\u00e3o Incentivada de D\u00e9bitos decorrentes da Exclus\u00e3o Indevida da parcela de Subven\u00e7\u00f5es para Investimento"},"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' 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href='mailto:?subject=Autorregulariza%C3%A7%C3%A3o%20Incentivada%20de%20D%C3%A9bitos%20decorrentes%20da%20Exclus%C3%A3o%20Indevida%20da%20parcela%20de%20Subven%C3%A7%C3%B5es%20para%20Investimento&#038;body=https:\/\/cardillo.com.br\/en\/autorregularizacao-incentivada-de-debitos-decorrentes-da-exclusao-indevida-da-parcela-de-subvencoes-para-investimento-4\/' 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>Foi publicada a Instru\u00e7\u00e3o Normativa n\u00ba 2.184, de 2 de abril de 2024, para dispor sobre a autorregulariza\u00e7\u00e3o incentivada de tributos apurados em decorr\u00eancia da parcela de exclus\u00e3o \u00e0 t\u00edtulo de subven\u00e7\u00e3o para investimento, efetuadas em desacordo com o artigo 30 da Lei 12.973\/14.<\/p>\n<p>O supracitado artigo, revogado pela Lei 14.789\/2023, determinava que as subven\u00e7\u00f5es para investimento concedidas como est\u00edmulo \u00e0 implanta\u00e7\u00e3o ou expans\u00e3o de empreendimentos econ\u00f4micos n\u00e3o seriam computadas na determina\u00e7\u00e3o do Lucro Real, <u>desde que registradas em reservas de lucros que somente poderia ser utilizada para absor\u00e7\u00e3o de preju\u00edzo ou aumento do capital social.<\/u><\/p>\n<p>Diante da recente IN que preceitua a autorregulariza\u00e7\u00e3o, poder\u00e3o ser liquidados, na forma por ela estabelecida, os d\u00e9bitos de Imposto de Renda das Pessoas Jur\u00eddicas (IRPJ) e Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL) cujo per\u00edodo de <u>apura\u00e7\u00e3o tenha se encerrado em at\u00e9 31 de dezembro de 2022<\/u>, em que tenha havido exclus\u00e3o indevidamente registrada na Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal (ECF), ou os d\u00e9bitos de tributos compensados com cr\u00e9ditos de IRPJ ou CSLL, que tenham sido apurados em raz\u00e3o da exclus\u00e3o indevida dos valores de subven\u00e7\u00f5es para investimento.<\/p>\n<p>O d\u00e9bito consolidado poder\u00e1 ser liquidado nas seguintes condi\u00e7\u00f5es:<\/p>\n<ol>\n<li>Em at\u00e9 12 parcelas mensais e sucessivas, com uma redu\u00e7\u00e3o de at\u00e9 80% do saldo devedor; ou<\/li>\n<\/ol>\n<ol start=\"2\">\n<li>Mediante o pagamento de 5% do total devido, sem redu\u00e7\u00f5es em at\u00e9 5 parcelas mensais e sucessivas, e o saldo remanescente em at\u00e9:\n<ol>\n<li>60 meses, com uma redu\u00e7\u00e3o de 50%; ou<\/li>\n<li>84 meses, com uma redu\u00e7\u00e3o de 35%.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>O requerimento de ades\u00e3o dever\u00e1 ser feito mediante a abertura de processo digital no e-CAC. O prazo se inicia em 10 de abril e se encerra em 30 de abril, para os per\u00edodos de apura\u00e7\u00e3o ocorridos at\u00e9 31 de dezembro de 2022, e em 31 de julho, para os per\u00edodos de apura\u00e7\u00e3o ocorridos no ano de 2023.<\/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":2675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2670","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\/2670","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=2670"}],"version-history":[{"count":1,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2670\/revisions"}],"predecessor-version":[{"id":2721,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2670\/revisions\/2721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2675"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}