{"id":2440,"date":"2022-10-20T11:45:20","date_gmt":"2022-10-20T13:45:20","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2440"},"modified":"2022-10-20T12:47:18","modified_gmt":"2022-10-20T14:47:18","slug":"voce-tem-duvidas-sobre-a-transacao-tributaria-da-receita-federal","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/voce-tem-duvidas-sobre-a-transacao-tributaria-da-receita-federal\/","title":{"rendered":"VOC\u00ca TEM D\u00daVIDAS SOBRE A TRANSA\u00c7\u00c3O TRIBUT\u00c1RIA DA RECEITA FEDERAL?"},"content":{"rendered":"<p><span data-contrast=\"auto\">Temos observado que muitos clientes e parceiros possuem d\u00favidas sobre a aplica\u00e7\u00e3o pr\u00e1tica da transa\u00e7\u00e3o tribut\u00e1ria disponibilizada pela Receita Federal com base nas Leis n\u00ba 13.988\/2020 e Lei n\u00ba 14.375\/2022, regulamentadas pelas Portarias n\u00ba 6.941\/2022 (PGFN) e 208\/2022 (RFB).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Assim, visando a ajudar e a deixar mais claro que pode e n\u00e3o pode nos acordos com a Receita Federal e PGFN, traremos um breve resumo pr\u00e1tico.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">O QUE \u00c9 A TRANSA\u00c7\u00c3O?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">A transa\u00e7\u00e3o nada mais \u00e9 do que um acordo, previsto em diversas formas junto \u00e0 PGFN e Receita Federal visando \u00e0 regulariza\u00e7\u00e3o fiscal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A transa\u00e7\u00e3o foi inicialmente institu\u00edda pela Lei n\u00ba 13.988\/2020 e agora atualizada pela Lei n\u00ba 14.375\/2022.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Este formato \u00e9 diferente dos famosos Refis em que h<\/span><span data-contrast=\"auto\">\u00e1<\/span><span data-contrast=\"auto\"> desconto de juros e multa e um amplo prazo de parcelamento. H\u00e1 sim desconto e parcelamento, mas de forma flex\u00edvel, segundo uma s\u00e9rie de crit\u00e9rios.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Como se trata de um acordo, a Receita Federal e PGFN estabeleceram diretrizes de acordo com o montante do d\u00e9bito, natureza do contribuinte, fase da d\u00edvida, tempo de cobran\u00e7a j\u00e1 transcorrido entre outros.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">QUAIS S\u00c3O AS MODALIDADES DE TRANSA\u00c7\u00c3O?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">S\u00e3o modalidades de transa\u00e7\u00e3o dos cr\u00e9ditos tribut\u00e1rios:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">I &#8211; Transa\u00e7\u00e3o por ades\u00e3o \u00e0 proposta da RFB<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:4,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&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\">Segue diretrizes da RFB\/PGFN estabelecidas em edital e volta-se para d\u00e9bitos de pequenos devedores, inferiores a R$1.000.000,00. Propostas individuais n\u00e3o ser\u00e3o conhecidas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h4><b><span data-contrast=\"auto\">II &#8211; Transa\u00e7\u00e3o individual proposta pela RFB e transa\u00e7\u00e3o individual proposta pelo contribuinte<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:4,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&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\">Contribuintes que tem d\u00e9bitos superior a R$10 milh\u00f5es ou estejam em processo de fal\u00eancia e recupera\u00e7\u00e3o judicial podem propor ou receber propostas de acordo individuais<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h4><b><span data-contrast=\"auto\">III &#8211;<\/span><\/b> <b><span data-contrast=\"auto\">Transa\u00e7\u00e3o simplificada<\/span><\/b><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:4,&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&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\">\u00e9 destinada a contribuinte que <\/span><span data-contrast=\"auto\">possuam d\u00e9bitos objeto de contencioso administrativo fiscal com valor superior a R$1.000.000,00 (um milh\u00e3o de reais) e inferior a R$10.000.000.00.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Desta forma, primeiro ponto \u00e9 contribuinte saber qual a sua modalidade de transa\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Compartilhamos os links para informa\u00e7\u00f5es sobre cada tipo de parcelamento:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">https:\/\/www.gov.br\/pgfn\/pt-br\/servicos\/orientacoes-contribuintes\/acordo-de-transacao\/transacao-tributaria-na-divida-ativa-de-pequeno-valor<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">https:\/\/www.gov.br\/pgfn\/pt-br\/servicos\/orientacoes-contribuintes\/acordo-de-transacao\/transacao-extraordinaria<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">https:\/\/www.gov.br\/pgfn\/pt-br\/servicos\/orientacoes-contribuintes\/acordo-de-transacao\/transacao-excepcional-1<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">https:\/\/www.gov.br\/pgfn\/pt-br\/servicos\/orientacoes-contribuintes\/acordo-de-transacao\/acordo-de-transacao-individual-proposto-pelo-devedor<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">https:\/\/www.gov.br\/pgfn\/pt-br\/servicos\/orientacoes-contribuintes\/acordo-de-transacao\/transacao-individual-para-pessoa-juridica-em-processo-de-recuperacao-judicial<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">QUAIS OS BENEF\u00cdCIOS DA TRANSA\u00c7\u00c3O?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">I &#8211; Descontos de at\u00e9 65%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">II \u2013 Parcelamento em at\u00e9 145 meses<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">III \u2013 Possibilidade de substitui\u00e7\u00e3o de garantias<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">IV \u2013 Utiliza\u00e7\u00e3o de preju\u00edzo fiscal para amortiza\u00e7\u00e3o<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">V \u2013 Utiliza\u00e7\u00e3o de precat\u00f3rios<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">VI \u2013 Suspens\u00e3o da exigibilidade do cr\u00e9dito tribut\u00e1rio<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">QUAIS S\u00c3O OS D\u00c9BITOS QUE PODEM SER TRANSACIONADOS?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Podem ser transacionados d\u00e9bitos existentes na esfera administrativa ou judicial, com ou sem defesa.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">QUAL O PRAZO M\u00c1XIMO DO PARCELAMENTO<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">O prazo m\u00e1ximo \u00e9 de 120 meses.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se a empresa foi MEI, ME ou EPP o prazo \u00e9 de 145 meses e os descontos podem chegar a 70%.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As contribui\u00e7\u00f5es sociais t\u00eam prazo m\u00e1ximo de 60 meses.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">H\u00c1 DESCONTOS?\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Sim, os d\u00e9bitos s\u00e3o, em regra, de 65% da d\u00edvida.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se a empresa foi MEI, ME ou EPP os descontos podem chegar a 70%. Inclusive, para estas empresas h\u00e1 desconto no valor do principal, conforme abaixo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">H\u00c1 PRAZO PARA ADES\u00c3O?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Sim, em regra os editais de transa\u00e7\u00e3o por ades\u00e3o s\u00e3o abertos com prazo definido. Atualmente, os editais abertos vencem em 31.10.2022 (PGFN) e 30.11.2022 (RFB)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As demais propostas de transa\u00e7\u00e3o n\u00e3o possuem prazo espec\u00edfico para realiza\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">PODE SER UTILIZADO PREJU\u00cdZO FISCAL?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">A portaria 208\/2022 trouxe a nova previs\u00e3o de se poder utilizar o preju\u00edzo fiscal e base negativa da CSLL para pagar n\u00e3o apenas multa e juros, mas tamb\u00e9m o principal dos d\u00e9bitos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Inclusive, na esfera da receita federal esta faculdade vale para todos os d\u00e9bitos e n\u00e3o apenas aqueles considerados de dif\u00edcil recupera\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A utiliza\u00e7\u00e3o do preju\u00edzo fiscal e da base negativa est\u00e1 limitada a 70% (setenta por cento) do saldo remanescente com a utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa da CSLL.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pode ser utilizado cr\u00e9ditos do respons\u00e1vel tribut\u00e1rio, de pessoa jur\u00eddica controladora ou controlada, de forma direta ou indireta, ou de sociedades que sejam controladas direta ou indiretamente por uma mesma pessoa jur\u00eddica, apurados e declarados \u00e0 RFB, independentemente do ramo de atividade, no per\u00edodo previsto pela legisla\u00e7\u00e3o tribut\u00e1ria.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">PODE SER UTILIZADO PRECAT\u00d3RIOS?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Sim, o devedor poder\u00e1 utilizar cr\u00e9ditos l\u00edquidos e certos em desfavor da Uni\u00e3o, reconhecidos em decis\u00e3o judicial transitada em julgado, ou precat\u00f3rios federais, pr\u00f3prios ou de terceiros, para amortizar ou liquidar saldo devedor transacionado, observado o disposto neste Cap\u00edtulo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">H\u00c1 LIBERA\u00c7\u00c3O DE GARANTIAS?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">N\u00e3o. As garantias j\u00e1 existentes ser\u00e3o mantidas at\u00e9 o final do parcelamento.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">COMO ADERIR?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Para d\u00e9bitos n\u00e3o inscritos em d\u00edvida ativa, a ades\u00e3o ou as propostas de transa\u00e7\u00e3o devem ser feita pelo ecac at\u00e9 o dia 30 de novembro de 2022, mediante abertura de processo digital no Portal do Centro Virtual de Atendimento (Portal e-CAC)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">J\u00e1 para os d\u00e9bitos inscritos em d\u00edvida ativa, a ades\u00e3o ou os protocolos de acordo ser\u00e3o feitos atrav\u00e9s do Regularize. Registra-se que o prazo para ades\u00e3o <\/span><span data-contrast=\"auto\">\u00e9<\/span><span data-contrast=\"auto\"> at\u00e9 31 de outubro de 2022.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">H\u00c1 TRANSA\u00c7\u00c3O EM ABERTO?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Sim, conforme modalidades abaixo:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1)\" data-font=\"Times New Roman\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559684&quot;:-1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,3],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">\n<h4><b><span data-contrast=\"auto\">D\u00c9BITOS IRRECUPER\u00c1VEIS<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">O edital pode ser acessado em <\/span><a href=\"https:\/\/www.gov.br\/economia\/pt-br\/assuntos\/noticias\/2022\/setembro\/arquivo\/edital-1-31-08.pdf\"><span data-contrast=\"none\">https:\/\/www.gov.br\/economia\/pt-br\/assuntos\/noticias\/2022\/setembro\/arquivo\/edital-1-31-08.pdf<\/span><\/a><span data-contrast=\"auto\"> .<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">1.3 S\u00e3o considerados irrecuper\u00e1veis, para fins deste edital, os cr\u00e9ditos tribut\u00e1rios em contencioso administrativo fiscal:<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">I &#8211; constitu\u00eddos h\u00e1 mais de 10 (dez) anos;<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">II &#8211; de titularidade de devedores: a) falidos; b) em recupera\u00e7\u00e3o judicial ou extrajudicial; c) em liquida\u00e7\u00e3o judicial; e d) em interven\u00e7\u00e3o ou liquida\u00e7\u00e3o extrajudicial;<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">III &#8211; de titularidade de devedores pessoa jur\u00eddica cuja situa\u00e7\u00e3o cadastral no Cadastro Nacional da Pessoa Jur\u00eddica (CNPJ) seja:\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li><i><span data-contrast=\"auto\">a) baixada pelos seguintes motivos:\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> inaptid\u00e3o;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> inexist\u00eancia de fato;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> omiss\u00e3o contumaz;<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> encerramento da fal\u00eancia;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> encerramento da liquida\u00e7\u00e3o judicial; e\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> encerramento da liquida\u00e7\u00e3o;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\">b) inapta pelos seguintes motivos:\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> localiza\u00e7\u00e3o desconhecida;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> inexist\u00eancia de fato;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> omiss\u00e3o e n\u00e3o localiza\u00e7\u00e3o;\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> omiss\u00e3o contumaz; e\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\"> omiss\u00e3o de declara\u00e7\u00f5es; e\u00a0<\/span><\/i><\/li>\n<li><i><span data-contrast=\"auto\">c) suspensa por inexist\u00eancia de fato; e\u00a0<\/span><\/i><\/li>\n<\/ol>\n<p><i><span data-contrast=\"auto\">IV &#8211; de titularidade de devedores pessoa f\u00edsica na situa\u00e7\u00e3o titular falecido.<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Condi\u00e7\u00e3o de pagamento:<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 1<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<ol>\n<li><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 12% de entrada (sobre o valor total do d\u00e9bito sem redu\u00e7\u00f5es) dividido em 12 vezes<\/span><\/li>\n<li><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 60 parcelas mensais e sucessivas<\/span><\/li>\n<\/ol>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de 65% sobre multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 2<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 12% de entrada (sobre o valor total do d\u00e9bito sem redu\u00e7\u00f5es) dividido em 12 vezes<\/span><\/p>\n<p><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 84 parcelas mensais e sucessivas<\/span><\/p>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de 50% sobre multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 3<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 12% de entrada (sobre o valor total do d\u00e9bito sem redu\u00e7\u00f5es) dividido em 12 vezes<\/span><\/p>\n<p><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 120 parcelas mensais e sucessivas<\/span><\/p>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de 40% sobre multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Obs.:\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se os d\u00e9bitos forem de MEI, ME e EPP o desconto inicial \u00e9 de 70%.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Valor m\u00ednimo de parcela de R$200 para Pessoa F\u00edsica e R$500,00 para Pessoa Jur\u00eddica<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1)\" data-font=\"Times New Roman\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559684&quot;:-1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,3],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">\n<h4><b><span data-contrast=\"auto\">D\u00c9BITOS DE PEQUENO VALOR<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">O edital pode ser acessado em <\/span><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=125877\"><span data-contrast=\"none\">http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=125877<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">S\u00e3o aqueles de at\u00e9 60 (sessenta) sal\u00e1rios-m\u00ednimos. Inclui as contribui\u00e7\u00f5es sociais (INSS).\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Parcelamento destino a pessoa natural, ME e EPP<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Condi\u00e7\u00e3o de pagamento:<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 1<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 5% de entrada (sobre o valor total do d\u00e9bito com redu\u00e7\u00f5es) dividido em 5 vezes<\/span><\/p>\n<p><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 7 parcelas mensais e sucessivas<\/span><\/p>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de 50% sobre principal, multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 2<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 5% de entrada (sobre o valor total do d\u00e9bito com redu\u00e7\u00f5es) dividido em 6 vezes<br \/>\n<\/span><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 18 parcelas mensais e sucessivas<\/span><\/p>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de 40% sobre principal, multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 3<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 5% de entrada (sobre o valor total do d\u00e9bito com redu\u00e7\u00f5es) dividido em 7 vezes<br \/>\n<\/span><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 29 parcelas mensais e sucessivas<\/span><\/p>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de30% sobre principal, multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h4><b><span data-contrast=\"auto\">Op\u00e7\u00e3o 4<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h4>\n<p><b><span data-contrast=\"auto\">i)<\/span><\/b><span data-contrast=\"auto\"> \u2013 5% de entrada (sobre o valor total do d\u00e9bito com redu\u00e7\u00f5es) dividido em 8 vezes<\/span><\/p>\n<p><b><span data-contrast=\"auto\">ii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 prazo de 52 parcelas mensais e sucessivas<\/span><\/p>\n<p><b><span data-contrast=\"auto\">iii)<\/span><\/b><span data-contrast=\"auto\"> \u2013 redu\u00e7\u00e3o de 20% sobre principal, multa, juros e encargos<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Obs.:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Valor m\u00ednimo de parcela de R$100 para Pessoa Natural e R$300,00 para Pessoa Jur\u00eddica<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1)\" data-font=\"Times New Roman\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559684&quot;:-1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,3],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\">\n<h4><b><span data-contrast=\"auto\">TRANSA\u00c7\u00c3O INDIVIDUAL<\/span><\/b><\/h4>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Regulamentado pela Portaria n\u00ba 208\/2022, esta modalidade \u00e9 destinada a: contribuintes que possuam d\u00e9bitos objeto de contencioso administrativo fiscal com valor superior a R$ 10 milh\u00f5es; devedores falidos, em recupera\u00e7\u00e3o judicial ou extrajudicial, em liquida\u00e7\u00e3o judicial ou extrajudicial ou em interven\u00e7\u00e3o extrajudicial; autarquias, funda\u00e7\u00f5es e empresas p\u00fablicas federais; e estados, Distrito Federal, munic\u00edpios e respectivas entidades de direito p\u00fablico da Administra\u00e7\u00e3o indireta.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os d\u00e9bitos podem ser parcelado em at\u00e9 120 meses. Caso seja pessoa natural, ME ou EPP, o parcelamento sobe para 145 meses.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O acesso \u00e9 via abertura do processo digital no e-CAC, assinalando o servi\u00e7o\u202f&#8221;Proposta de transa\u00e7\u00e3o individual apresentada pelo contribuinte de cr\u00e9ditos tribut\u00e1rios em contencioso administrativo fiscal&#8221;\u202fe instruindo o processo com a documenta\u00e7\u00e3o necess\u00e1ria, conforme a Portaria RFB n\u00ba 208\/2022.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">N\u00e3o ser\u00e1 concedido, em qualquer modalidade de transa\u00e7\u00e3o, prazo superior a 60 meses para o pagamento das contribui\u00e7\u00f5es sociais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Sendo estas as principais informa\u00e7\u00f5es, a VVF Consultores se mant\u00e9m \u00e0 disposi\u00e7\u00e3o para auxiliar em qualquer d\u00favida ou operacionaliza\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Temos observado que muitos clientes e parceiros possuem d\u00favidas sobre a aplica\u00e7\u00e3o pr\u00e1tica da transa\u00e7\u00e3o tribut\u00e1ria disponibilizada pela Receita Federal com base nas Leis n\u00ba 13.988\/2020 e Lei n\u00ba 14.375\/2022, regulamentadas pelas Portarias n\u00ba 6.941\/2022 (PGFN) e 208\/2022 (RFB).\u00a0 Assim, visando a ajudar e a deixar mais claro que pode e n\u00e3o pode nos acordos [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[190,191,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>VOC\u00ca TEM D\u00daVIDAS SOBRE A TRANSA\u00c7\u00c3O TRIBUT\u00c1RIA DA RECEITA FEDERAL? - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"Temos observado que muitos clientes e parceiros possuem d\u00favidas sobre a aplica\u00e7\u00e3o pr\u00e1tica da transa\u00e7\u00e3o tribut\u00e1ria disponibilizada pela Receita Federal. 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