{"id":5038,"date":"2022-11-16T17:08:20","date_gmt":"2022-11-16T17:08:20","guid":{"rendered":"http:\/\/www.mluis.adv.br\/?p=5038"},"modified":"2022-11-16T17:08:20","modified_gmt":"2022-11-16T17:08:20","slug":"receita-federal-do-brasil-determina-criterios-para-a-transacao-tributaria","status":"publish","type":"post","link":"https:\/\/www.mluis.adv.br\/en\/receita-federal-do-brasil-determina-criterios-para-a-transacao-tributaria\/","title":{"rendered":"Receita Federal do Brasil Determina Crit\u00e9rios para a Transa\u00e7\u00e3o Tribut\u00e1ria"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>Em 12\/08\/2022, foi publicada a Portaria <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=125502\">n\u00ba 208\/2022,<\/a> da Receita Federal do Brasil (RFB), que disp\u00f5e sobre regras, diretrizes, condi\u00e7\u00f5es e o processo a serem observados pelos contribuintes e pela pr\u00f3pria RFB concernentes \u00e0 transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios sob administra\u00e7\u00e3o da Secretaria Especial da Receita Federal do Brasil.<\/p>\n<p>De modo geral, a referida portaria, em conformidade com a Portaria n\u00ba 6.757\/2022, elaborada pela Procuradoria Geral da Fazenda Nacional, especificou as condi\u00e7\u00f5es para concess\u00e3o da transa\u00e7\u00e3o tribut\u00e1ria. Apresentamos os principais aspectos da regulamenta\u00e7\u00e3o:<\/p>\n<ol>\n<li><strong><u>Prazo para ades\u00e3o<\/u><\/strong>: sem limite, com exce\u00e7\u00e3o de se for publicado um edital dispondo sobre benef\u00edcios pr\u00e9-estabelecidos para a ades\u00e3o;<\/li>\n<li><strong><u>Destinat\u00e1rios<\/u><\/strong>: pessoas f\u00edsicas e jur\u00eddicas, incluindo empresa em recupera\u00e7\u00e3o judicial ou falidas, entre outras;<\/li>\n<li><strong><u>Modalidades<\/u><\/strong>:\n<ul>\n<li><strong>Transa\u00e7\u00e3o por ades\u00e3o \u00e0 proposta da RFB<\/strong>; e<\/li>\n<li><strong>Transa\u00e7\u00e3o individual proposta pela RFB ou pelo pr\u00f3prio contribuinte<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>A transa\u00e7\u00e3o tribut\u00e1ria possibilitar\u00e1 v\u00e1rios benef\u00edcios aos contribuintes, entre os quais destacam-se:<\/p>\n<ul>\n<li>Possibilidade de parcelamento das d\u00edvidas;<\/li>\n<li>Possibilidade de diferimento do pagamento ou morat\u00f3ria;<\/li>\n<li>Descontos aos d\u00e9bitos considerados irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o, podendo atingir at\u00e9 65% do total da d\u00edvida;<\/li>\n<li>Flexibiliza\u00e7\u00e3o das regras para aliena\u00e7\u00e3o e substitui\u00e7\u00e3o dos bens dados em garantia;<\/li>\n<li>Possibilidade de uso dos cr\u00e9ditos l\u00edquidos e certos do contribuinte reconhecidos em decis\u00e3o transitada em julgado, ou de precat\u00f3rios federais, em desfavor da Uni\u00e3o Federal, a fim de amortizar ou liquidar o saldo devedor transacionado; observado o procedimento previsto na referida Portaria; e<\/li>\n<li>Possibilidade de utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) na apura\u00e7\u00e3o do Imposto de Renda das Pessoas Jur\u00eddicas e da pr\u00f3pria CSLL, limitado a 70% do saldo remanescente ap\u00f3s a incid\u00eancia dos descontos, se houver.<\/li>\n<\/ul>\n<p>Autora: Isabela Burgo, estagi\u00e1ria<\/p>\n<\/div><div class=\"fusion-section-separator section-separator rounded-split fusion-section-separator-1 rounded-split-separator\" style=\"--awb-spacer-height:71px;--awb-svg-margin-left:0;--awb-svg-margin-right:0;\"><div class=\"fusion-section-separator-svg\"><div class=\"rounded-split top\" style=\"background-color:#f6f6f6;\"><\/div><\/div><div class=\"fusion-section-separator-spacer\"><div class=\"fusion-section-separator-spacer-height\"><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_5_6 5_6 fusion-five-sixth fusion-column-first\" style=\"--awb-bg-size:cover;width:83.333333333333%;width:calc(83.333333333333% - ( ( 4% ) * 0.83333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:5px;\"><h3 class=\"title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:18;--minFontSize:18;line-height:1.5;\"><h2><strong>Mais informa\u00e7\u00f5es<\/strong><\/h2><\/h3><\/div><div class=\"fusion-text fusion-text-2\"><p><a href=\"http:\/\/www.mluis.adv.br\/en\/areas-de-atuacao\/direito-empresarial\/\"><b><span data-contrast=\"auto\">Empresarial, contratos e arbitragem:<\/span><\/b><\/a><span data-contrast=\"auto\">\u00a0<a href=\"http:\/\/www.mluis.adv.br\/en\/nossa-equipe\/daniel-tavela-luis\/\">Daniel Tavela Lu\u00eds<\/a> (<a href=\"mailto:daniel@mluis.adv.br\">daniel@mluis.adv.br<\/a>)\u00a0<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-3\"><p><a href=\"http:\/\/www.mluis.adv.br\/en\/areas-de-atuacao\/direito-tributario\/\"><b><span data-contrast=\"auto\">Tribut\u00e1rio e contencioso:<\/span><\/b><\/a><span data-contrast=\"auto\">\u00a0<a href=\"http:\/\/www.mluis.adv.br\/en\/nossa-equipe\/victor-nobrega-luccas\/\">Victor N\u00f3brega Luccas<\/a> (<\/span><a href=\"mailto:victor@mluis.adv.br\"><span data-contrast=\"none\">victor@mluis.adv.br<\/span><\/a><span data-contrast=\"auto\">)\u00a0\u00a0<\/span><span data-ccp-props=\"{\" data-wac-het=\"1\">\u00a0<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><h3>Se preferir, v\u00e1 at\u00e9 a p\u00e1gina <a href=\"http:\/\/www.mluis.adv.br\/en\/contato\/\"><strong><em>contato<\/em><\/strong><\/a> e fale conosco.<\/h3>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-5038","post","type-post","status-publish","format-standard","hentry","category-civel"],"_links":{"self":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/5038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/comments?post=5038"}],"version-history":[{"count":1,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/5038\/revisions"}],"predecessor-version":[{"id":5039,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/5038\/revisions\/5039"}],"wp:attachment":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/media?parent=5038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/categories?post=5038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/tags?post=5038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}