{"id":2475,"date":"2022-12-05T09:17:25","date_gmt":"2022-12-05T11:17:25","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2475"},"modified":"2022-12-05T09:17:25","modified_gmt":"2022-12-05T11:17:25","slug":"portaria-rfb-no-247-22-novas-normas-sobre-transacoes-e-substituicao-da-garantia-em-arrolamento-de-bens","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/portaria-rfb-no-247-22-novas-normas-sobre-transacoes-e-substituicao-da-garantia-em-arrolamento-de-bens\/","title":{"rendered":"PORTARIA RFB N\u00ba 247\/22 &#8211; NOVAS NORMAS SOBRE TRANSA\u00c7\u00d5ES E SUBSTITUI\u00c7\u00c3O DA GARANTIA EM ARROLAMENTO DE BENS"},"content":{"rendered":"<p><span data-contrast=\"auto\">A <a href=\"https:\/\/br-irpf.com.br\/regularizar-cpf\/?utm_term=receita%20federal&amp;utm_campaign=Recita+Federal&amp;utm_source=adwords&amp;utm_medium=ppc&amp;hsa_acc=1449907798&amp;hsa_cam=19014879481&amp;hsa_grp=143098454359&amp;hsa_ad=636835230463&amp;hsa_src=g&amp;hsa_tgt=kwd-20237821&amp;hsa_kw=receita%20federal&amp;hsa_mt=b&amp;hsa_net=adwords&amp;hsa_ver=3&amp;gclid=EAIaIQobChMI57frjazi-wIVT09IAB1UQQgdEAAYASAAEgKa8PD_BwE\">Receita Federal do Brasil<\/a> revogou a Portaria RFB n\u00ba 208\/22, disciplinando novas condi\u00e7\u00f5es e disposi\u00e7\u00f5es referentes \u00e0 transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios sob administra\u00e7\u00e3o da SRFB.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Com vistas a diminuir a litigiosidade e assegurar que a cobran\u00e7a de cr\u00e9ditos seja realizada de forma menos gravosa pela Uni\u00e3o e para os contribuintes, a Portaria RFB n\u00ba 247\/22 permite a resolu\u00e7\u00e3o de conflitos atrav\u00e9s da autocomposi\u00e7\u00e3o, dando destaque para os casos de compensa\u00e7\u00e3o n\u00e3o declarada, substitui\u00e7\u00e3o de garantias em arrolamento de bens e direitos, programas de parcelamentos, dentre outros previstos no art. 5\u00ba da lei.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Especialmente no que concerne ao arrolamento de bens, lembramos que, no in\u00edcio do ano, a RFB resolveu a IN n\u00ba 2091\/22, permitindo que os contribuintes solicitassem a substitui\u00e7\u00e3o dos bens arrolados por outros de igual natureza. No entanto, na pr\u00e1tica, a Fiscaliza\u00e7\u00e3o dificultava essa troca, o que acaba por prejudicar os contribuintes, especialmente, aqueles cujos bens foram arrolados em raz\u00e3o de responsabilidade solid\u00e1ria nos termos do art. 124 do CTN.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\"><\/p>\n<p><span class=\"NormalTextRun SCXW127682354 BCX8\">Desse modo, a Portaria RFB n\u00ba 247\/22 surge de modo a flexibilizar as regras para aceita\u00e7\u00e3o, avalia\u00e7\u00e3o, substitui\u00e7\u00e3o e libera\u00e7\u00e3o de arrolamentos e demais garantias (art. 8\u00ba, inc. V)<\/span><span class=\"NormalTextRun SCXW127682354 BCX8\">. Dessa forma, <span class=\"TextRun Highlight SCXW82041585 BCX8\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW82041585 BCX8\">administradores das empresas tro<\/span><\/span><span class=\"TrackChangeTextInsertion TrackedChange SCXW82041585 BCX8\"><span class=\"TextRun Highlight SCXW82041585 BCX8\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW82041585 BCX8\">carem<\/span><\/span><\/span><span class=\"TextRun Highlight SCXW82041585 BCX8\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\">\u00a0<span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW82041585 BCX8\">seus bens arrolados<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW82041585 BCX8\"> em decorr\u00eancia de responsabilidade solid\u00e1ria<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW82041585 BCX8\"> por seguro garantia<\/span><span class=\"NormalTextRun SCXW82041585 BCX8\"> atrav\u00e9s de transa\u00e7\u00e3o, um processo mais simples e ben\u00e9fico ao contribuinte e \u00e0 Uni\u00e3o.<\/span><\/span><span class=\"EOP SCXW82041585 BCX8\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\"><\/p>\n<p><\/span><\/span><\/span><\/p>\n<p><span data-contrast=\"auto\">Por fim, registra-se que<\/span><span data-contrast=\"auto\"> a proposta de transa\u00e7\u00e3o celebrada n\u00e3o suspende a exigibilidade dos cr\u00e9ditos tribut\u00e1rios nela inclu\u00eddos<\/span><span data-contrast=\"auto\">, mas apenas o seu deferimento<\/span> <span data-contrast=\"auto\">(art. 9\u00ba, caput).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Possui alguma d\u00favida sobre o tema? Entre em contato conosco!<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal do Brasil revogou a Portaria RFB n\u00ba 208\/22, disciplinando novas condi\u00e7\u00f5es e disposi\u00e7\u00f5es referentes \u00e0 transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios sob administra\u00e7\u00e3o da SRFB.\u00a0 Com vistas a diminuir a litigiosidade e assegurar que a cobran\u00e7a de cr\u00e9ditos seja realizada de forma menos gravosa pela Uni\u00e3o e para os contribuintes, a Portaria RFB n\u00ba [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2476,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[181,18,209,170],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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