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{"id":11059,"date":"2017-01-05T00:00:00","date_gmt":"2017-01-05T02:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/novo-refis\/"},"modified":"2019-06-11T10:52:36","modified_gmt":"2019-06-11T13:52:36","slug":"novo-refis","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/novo-refis\/","title":{"rendered":"Novo REFIS \u00e9 oficialmente institu\u00eddo com novidades e frustra\u00e7\u00f5es"},"content":{"rendered":"

A Medida Provis\u00f3ria n\u00ba 766<\/a>, publicada no Di\u00e1rio Oficial da Uni\u00e3o no dia 5 de janeiro, instituiu o Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria (PRT) junto \u00e0 Receita Federal e \u00e0 Procuradoria-Geral da Fazenda Nacional.<\/p>\n

O mais novo parcelamento \u00e9 chamado pelo governo de Programa de Regulariza\u00e7\u00e3o Tribut\u00e1ria e por alguns especialistas como o REFIS do Temer. O PRT\u00a0possibilitar\u00e1 o pagamento de d\u00e9bitos<\/a><\/strong> tribut\u00e1rios e n\u00e3o tribut\u00e1rios, vencidos at\u00e9 30 de novembro de 2016, de pessoas f\u00edsicas e jur\u00eddicas.<\/p>\n

Al\u00e9m das parcelas em prazo menor, dispondo de no m\u00e1ximo 120 meses, quando comparado a outras vers\u00f5es do REFIS, essa nova edi\u00e7\u00e3o trouxe algumas novidades e frustra\u00e7\u00f5es<\/strong> aos contribuintes. S\u00e3o elas:<\/p>\n

Novidades<\/strong><\/h2>\n
    \n
  1. Possibilidade de utiliza\u00e7\u00e3o do preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL<\/a><\/strong> para pagar, al\u00e9m da multa e juros, a parte principal dos d\u00e9bitos;<\/li>\n
  2. Possibilidade de utiliza\u00e7\u00e3o de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL, pr\u00f3prios ou de empresas do mesmo grupo econ\u00f4mico; e<\/li>\n
  3. Possibilidade de utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios<\/a><\/strong> pr\u00f3prios para pagamentos da d\u00edvida parcelada, tais como aquelas decorrentes de recolhimento indevido ou a maior, cr\u00e9ditos de PIS, COFINS e IPI pass\u00edveis de utiliza\u00e7\u00e3o, base de c\u00e1lculo negativa do IRPJ e da CSLL e outros, ressalvado que esses dever\u00e3o ser utilizados prioritariamente.<\/li>\n<\/ol>\n

    Frustra\u00e7\u00f5es<\/strong><\/h2>\n
      \n
    1. N\u00e3o h\u00e1 nenhuma previs\u00e3o quanto \u00e0 redu\u00e7\u00e3o de multa ou juros<\/a> <\/strong>como nos programas anteriores;<\/li>\n
    2. Utiliza\u00e7\u00e3o do preju\u00edzo e base de c\u00e1lculo negativa da CSLL limitada a d\u00e9bitos no \u00e2mbito da receita federal, portanto, n\u00e3o se aplica aqueles inscritos na Procuradoria ou decorrentes de processo judicial; e<\/li>\n
    3. Regras mais duras quanto \u00e0 manuten\u00e7\u00e3o no programa, tal como n\u00e3o poder mais atrasar o pagamento dos d\u00e9bitos vencidos ap\u00f3s 30 de novembro de 2016.<\/li>\n<\/ol>\n

      A ades\u00e3o ser\u00e1 feita via requerimento a ser efetuado at\u00e9 120 dias contados a partir da regulamenta\u00e7\u00e3o estabelecida pela Receita e pela Procuradoria-Geral. A previs\u00e3o \u00e9 de que essa regulamenta\u00e7\u00e3o ocorra em at\u00e9 30 dias.<\/p>\n

      Tamb\u00e9m poder\u00e3o ser quitados parcelamentos anteriores rescindidos ou ativos, em discuss\u00e3o administrativa ou judicial, ou ainda provenientes de lan\u00e7amento de of\u00edcio efetuados ap\u00f3s a publica\u00e7\u00e3o da MP, desde que o requerimento se d\u00ea no prazo de 120 dias.<\/p>\n

      Receita Federal<\/strong><\/h2>\n

      De acordo com a MP, o sujeito passivo que aderir ao PRT no \u00e2mbito da Receita Federal poder\u00e1 liquidar os d\u00e9bitos optando por uma das modalidades abaixo:<\/p>\n