{"id":7192,"date":"2024-05-31T15:07:14","date_gmt":"2024-05-31T15:07:14","guid":{"rendered":"https:\/\/www.mluis.adv.br\/?p=7192"},"modified":"2024-05-31T15:07:14","modified_gmt":"2024-05-31T15:07:14","slug":"a-sancao-da-lei-14-859-24-transformacoes-e-ajustes-estrategicos-no-perse","status":"publish","type":"post","link":"https:\/\/www.mluis.adv.br\/en\/a-sancao-da-lei-14-859-24-transformacoes-e-ajustes-estrategicos-no-perse\/","title":{"rendered":"A San\u00e7\u00e3o da Lei 14.859\/24: Transforma\u00e7\u00f5es e Ajustes Estrat\u00e9gicos no PERSE"},"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><span data-contrast=\"auto\">Ap\u00f3s a revoga\u00e7\u00e3o do Programa Emergencial de Retomada do Setor de Eventos (\u201cPERSE\u201d) pela Medida Provis\u00f3ria 1.202\/2023, foi sancionada a Lei n\u00ba 14.859\/2024 com o objetivo de reformular e restabelecer o Programa, criado inicialmente para auxiliar a recupera\u00e7\u00e3o do setor de eventos e turismo no Brasil no cen\u00e1rio p\u00f3s-pandemia. Apesar do restabelecimento do PERSE e da redu\u00e7\u00e3o a 0% das al\u00edquotas de IRPJ, CSLL, PIS e COFINS, nem todos os benef\u00edcios foram restitu\u00eddos, al\u00e9m de haver novas restri\u00e7\u00f5es a quem pode se beneficiar.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:567,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Se voc\u00ea faz parte deste setor, \u00e9 crucial estar ciente das altera\u00e7\u00f5es feitas pela Lei 14.859\/24 e pela Instru\u00e7\u00e3o Normativa n\u00ba 2.195\/2024 que regulamentou o programa:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:567,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1287,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:&#091;8226&#093;,&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">As atividades econ\u00f4micas eleg\u00edveis para os benef\u00edcios fiscais foram reduzidas de 88 para 30;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1287,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:&#091;8226&#093;,&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Apenas as empresas pertencentes ao setor de eventos, que possu\u00edam como atividade principal ou preponderante, em 18\/03\/2023, uma das atividades descritas na lei, poder\u00e3o usufruir do PERSE;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1287,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:&#091;8226&#093;,&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Os incentivos fiscais s\u00e3o limitados at\u00e9 dezembro de 2026;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1287,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:&#091;8226&#093;,&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas inativas de 2017 a 2021 n\u00e3o s\u00e3o eleg\u00edveis para os benef\u00edcios;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1287,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:&#091;8226&#093;,&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u00c9 necess\u00e1ria habilita\u00e7\u00e3o pr\u00e9via para a frui\u00e7\u00e3o dos benef\u00edcios; e<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1287,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:&#091;8226&#093;,&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">H\u00e1 responsabilidade solid\u00e1ria e ilimitada entre cedente e cession\u00e1rio das quotas ou a\u00e7\u00f5es das empresas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A Instru\u00e7\u00e3o Normativa ainda condiciona a habilita\u00e7\u00e3o ao benef\u00edcio fiscal ao atendimento de outros requisitos como a regularidade fiscal quanto a tributos e contribui\u00e7\u00f5es federais e a inexist\u00eancia de d\u00e9bitos com o FGTS, dentre outros atinentes a condena\u00e7\u00f5es judiciais \u00e0 impedimentos de frui\u00e7\u00e3o de benef\u00edcios fiscais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:567,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A habilita\u00e7\u00e3o para ades\u00e3o ao PERSE e aos benef\u00edcios fiscais previstos dever\u00e1 ser requerida no per\u00edodo de 03\/06\/2024 a 02\/08\/2024, exclusivamente por meio do Centro Virtual de Atendimento ao Contribuinte (e-CAC).\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:567,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Caso voc\u00ea tenha d\u00favidas sobre o novo PERSE e se sua empresa est\u00e1 em conformidade com as novas regras, nosso escrit\u00f3rio poder\u00e1 assessor\u00e1-lo no assunto. Esta \u00e9 uma oportunidade para fortalecer seu neg\u00f3cio e contribuir para a recupera\u00e7\u00e3o do setor de eventos e turismo no Brasil.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:567,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p>Por:<\/p>\n<p><a href=\"https:\/\/www.mluis.adv.br\/en\/nossa-equipe\/ana-rodrigues\/\"><span class=\"TextRun SCXW230218278 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW230218278 BCX0\">Ana Beatriz Rodrigues<\/span><\/span><\/a> &#8211; Advogada<\/p>\n<p><a href=\"https:\/\/www.mluis.adv.br\/en\/nossa-equipe\/gustavo-henrique-torres-rocha\/\">Gustavo Henrique Torres Rocha<\/a> &#8211; Advogado<\/p>\n<p><span class=\"TextRun SCXW240057621 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW240057621 BCX0\">Caio Oliveira<\/span><\/span><span class=\"EOP SCXW240057621 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\"> &#8211; <span class=\"TextRun SCXW240057621 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW240057621 BCX0\">Estagi\u00e1rio<\/span><\/span><\/span><\/p>\n<\/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":[1],"tags":[],"class_list":["post-7192","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/7192","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=7192"}],"version-history":[{"count":1,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/7192\/revisions"}],"predecessor-version":[{"id":7193,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/7192\/revisions\/7193"}],"wp:attachment":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/media?parent=7192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/categories?post=7192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/tags?post=7192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}