{"id":2923,"date":"2023-12-12T11:49:47","date_gmt":"2023-12-12T13:49:47","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2923"},"modified":"2023-12-12T11:49:47","modified_gmt":"2023-12-12T13:49:47","slug":"uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/","title":{"rendered":"UNI\u00c3O INSTITUI AUTORREGULARIZA\u00c7\u00c3O COM DESCONTO DE MULTA E JUROS \u2013 LEI 14.740\/2023."},"content":{"rendered":"<p><span data-contrast=\"auto\">Foi publicada, no fim de novembro, a <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14740.htm\">Lei n\u00ba 14.740<\/a> que disp\u00f5e sobre a autorregulariza\u00e7\u00e3o incentivada de tributos administrados pela Secretaria Especial da Receita Federal do Brasil. A Lei estabelece condi\u00e7\u00f5es para descontos em multas e juros, bem como melhores condi\u00e7\u00f5es para pagamento e parcelamento de d\u00edvidas federais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Segundo a proposta, o contribuinte ter\u00e1 o prazo de 90 dias ap\u00f3s a regulamenta\u00e7\u00e3o da Lei para aderir \u00e0 autorregula\u00e7\u00e3o.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As medidas propostas pela Lei englobam d\u00e9bitos originados de quaisquer tributos administrados pela Receita Federal que n\u00e3o tenham sido definitivamente constitu\u00eddos at\u00e9 30 de novembro de 2023, inclusive aqueles que estejam sob fiscaliza\u00e7\u00e3o, bem como que venham a ser constitu\u00eddos entre 30 de novembro de 2023 e o termo final do prazo de ades\u00e3o. Os benef\u00edcios do programa tamb\u00e9m se aplicam aos cr\u00e9ditos tribut\u00e1rios decorrentes de auto de infra\u00e7\u00e3o, de notifica\u00e7\u00e3o de lan\u00e7amento ou de despachos decis\u00f3rios que n\u00e3o homologuem total ou parcialmente a declara\u00e7\u00e3o de <a href=\"https:\/\/vvfconsultores.com.br\/blog\/ausencia-de-retificacao-de-gfip-nao-impede-compensacao\/\">compensa\u00e7\u00e3o<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Destaca-se que n\u00e3o s\u00e3o aptos para ades\u00e3o os d\u00e9bitos j\u00e1 constitu\u00eddos, os que s\u00e3o discutidos em processos em andamento e os apurados na forma de Simples Nacional.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O contribuinte que aderir ao programa poder\u00e1 usufruir dos seguintes benef\u00edcios:\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&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=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Liquida\u00e7\u00e3o do d\u00e9bito com redu\u00e7\u00e3o de 100% dos juros de mora em caso de pagamento \u00e0 vista de, no m\u00ednimo, 50% do d\u00e9bito, e do restante parcelado em at\u00e9 48 presta\u00e7\u00f5es mensais e sucessivas, acrescidas de juros calculados pela taxa Selic e de 1% relativamente ao m\u00eas de pagamento;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&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=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">N\u00e3o incid\u00eancia das multas de of\u00edcio e de mora;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&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=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL de titularidade do sujeito passivo, 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 Receita Federal, independentemente do ramo de atividade;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&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=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Uso de precat\u00f3rios, pr\u00f3prios ou de terceiros, para pagamento.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Importante ressaltar que a Lei ainda dever\u00e1 ser regulamentada e detalhada.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Conte com a VVF para se manter atualizado sobre o tema.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada, no fim de novembro, a Lei n\u00ba 14.740 que disp\u00f5e sobre a autorregulariza\u00e7\u00e3o incentivada de tributos administrados pela Secretaria Especial da Receita Federal do Brasil. A Lei estabelece condi\u00e7\u00f5es para descontos em multas e juros, bem como melhores condi\u00e7\u00f5es para pagamento e parcelamento de d\u00edvidas federais.\u00a0 Segundo a proposta, o contribuinte ter\u00e1 o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[371,18,372,310],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>UNI\u00c3O INSTITUI AUTORREGULARIZA\u00c7\u00c3O COM DESCONTO DE MULTA E JUROS \u2013 LEI 14.740\/2023. - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"A Lei n\u00ba 14.740 disp\u00f5e a autorregulariza\u00e7\u00e3o incentivada de tributos administrados pela Secretaria Especial da Receita Federal do Brasil.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"UNI\u00c3O INSTITUI AUTORREGULARIZA\u00c7\u00c3O COM DESCONTO DE MULTA E JUROS \u2013 LEI 14.740\/2023. - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"A Lei n\u00ba 14.740 disp\u00f5e a autorregulariza\u00e7\u00e3o incentivada de tributos administrados pela Secretaria Especial da Receita Federal do Brasil.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/\" \/>\r\n<meta property=\"og:site_name\" content=\"VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"article:published_time\" content=\"2023-12-12T13:49:47+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/12\/VII-UNIAO-INSTITUI-AUTORREGULARIZACAO-COM-DESCONTO-DE-MULTA-E-JUROS.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"845\" \/>\r\n\t<meta property=\"og:image:height\" content=\"605\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutos\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/\",\"name\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"description\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vvfconsultores.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/12\/VII-UNIAO-INSTITUI-AUTORREGULARIZACAO-COM-DESCONTO-DE-MULTA-E-JUROS.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/12\/VII-UNIAO-INSTITUI-AUTORREGULARIZACAO-COM-DESCONTO-DE-MULTA-E-JUROS.jpg\",\"width\":845,\"height\":605},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/#webpage\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/\",\"name\":\"UNI\\u00c3O INSTITUI AUTORREGULARIZA\\u00c7\\u00c3O COM DESCONTO DE MULTA E JUROS \\u2013 LEI 14.740\/2023. - VVF Consultores Tribut\\u00e1rios | Blog\",\"isPartOf\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/#primaryimage\"},\"datePublished\":\"2023-12-12T13:49:47+00:00\",\"dateModified\":\"2023-12-12T13:49:47+00:00\",\"author\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\"},\"description\":\"A Lei n\\u00ba 14.740 disp\\u00f5e a autorregulariza\\u00e7\\u00e3o incentivada de tributos administrados pela Secretaria Especial da Receita Federal do Brasil.\",\"breadcrumb\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/uniao-institui-autorregularizacao-com-desconto-de-multa-e-juros-lei-14-740-2023\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/vvfconsultores.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"UNI\\u00c3O INSTITUI AUTORREGULARIZA\\u00c7\\u00c3O COM DESCONTO DE MULTA E JUROS \\u2013 LEI 14.740\/2023.\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\",\"name\":\"VVF Consultores\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#personlogo\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"caption\":\"VVF Consultores\"},\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/author\/vvfconsult\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2923"}],"collection":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/comments?post=2923"}],"version-history":[{"count":1,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2923\/revisions"}],"predecessor-version":[{"id":2926,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2923\/revisions\/2926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media\/2925"}],"wp:attachment":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media?parent=2923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/categories?post=2923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/tags?post=2923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}