{"id":2985,"date":"2024-05-17T15:40:03","date_gmt":"2024-05-17T18:40:03","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2985"},"modified":"2024-05-17T15:40:03","modified_gmt":"2024-05-17T18:40:03","slug":"prazo-para-autorregularizacao-das-subvencoes-se-aproxima-do-final-avalie-a-adesao","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/prazo-para-autorregularizacao-das-subvencoes-se-aproxima-do-final-avalie-a-adesao\/","title":{"rendered":"Prazo para autorregulariza\u00e7\u00e3o das subven\u00e7\u00f5es se aproxima do final &#8211; Avalie a ades\u00e3o"},"content":{"rendered":"<p><span data-contrast=\"auto\">A Receita Federal publicou no in\u00edcio de abril a Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2184 de 02\/04\/2024 que disp\u00f5e sobre a autorregulariza\u00e7\u00e3o incentivada de d\u00e9bitos tribut\u00e1rios apurados e derivados de exclus\u00f5es de subven\u00e7\u00f5es para investimento feitos em descumprimento ao art. 30 da Lei n\u00ba 12.973\/2014.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O artigo mencionado previa a exclus\u00e3o dos benef\u00edcios fiscais da base de c\u00e1lculo do IRPJ e CSLL apurados no lucro real, ou seja, as subven\u00e7\u00f5es n\u00e3o seriam tributadas desde que fossem consideradas em reserva de lucro. Por\u00e9m, o dispositivo foi revogado em 2023 pela Lei \u00ba 14.789\/2023.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Segue abaixo os d\u00e9bitos que podem ser quitados atrav\u00e9s da autorregulariza\u00e7\u00e3o, desde que n\u00e3o tenham sido autuados ou fiscalizados pela Receita Federal:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\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;335559685&quot;:1920,&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\">relativos ao IRPJ e CSLL referentes ao per\u00edodo de apura\u00e7\u00e3o finalizados at\u00e9 31\/12\/2022, o qual as exclus\u00f5es tenham sido realizadas indevidamente na ECF e transmitida at\u00e9 29\/12\/2023;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1920,&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\">relativos ao IRPJ e CSLL referentes aos per\u00edodos de apura\u00e7\u00e3o trimestrais do ano de 2023, no qual as exclus\u00f5es indevidamente realizadas tenham reflexos nos d\u00e9bitos informados na DCTF, apresentados at\u00e9 29\/12\/2023;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1920,&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\">tributos da RFB que foram compensados incorretamente com os cr\u00e9ditos de saldo negativo de IRPJ ou CSLL, ou pagamentos indevidos ou a maior de IRPJ ou CSLL, atrav\u00e9s de PER\/DCOMP transmitidos at\u00e9 o dia 29 de dezembro de 2023.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Ao aderir ao programa, \u00e9 poss\u00edvel realizar a quita\u00e7\u00e3o da d\u00edvida da seguinte maneira:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&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;:1854,&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\">pagamento do valor consolidado, com 80% de desconto, em at\u00e9 12 parcelas mensais e sucessivas;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&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;:1854,&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=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">pagamento de, no m\u00ednimo, 5% do valor da d\u00edvida, sem desconto e em at\u00e9 05 parcelas mensais e sucessivas, podendo o saldo residual ser dividido em at\u00e9 60 parcelas mensais e sucessivas, com desconto de 50%, ou parcelamento em at\u00e9 84 vezes com desconto de 35%.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">A participa\u00e7\u00e3o no programa de autorregulariza\u00e7\u00e3o, acarretar\u00e1 a confiss\u00e3o do d\u00e9bito, ou seja, o contribuinte ficar\u00e1 impedido de contestar a d\u00edvida administrativamente ou judicialmente.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A confiss\u00e3o dever\u00e1 ser feita mediante a entrega das declara\u00e7\u00f5es de ECF, DCTF e cancelamento ou retifica\u00e7\u00e3o da PER\/DCOMP, sendo o prazo de entrega da documenta\u00e7\u00e3o at\u00e9 31\/05\/2024 para os d\u00e9bitos apurados at\u00e9 31\/12\/2022, e at\u00e9 31\/07\/2024 para os d\u00e9bitos apurados no ano de 2023.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">A ades\u00e3o ao programa deve ser feita atrav\u00e9s de processo digital no e-cac, e o prazo para entrega do requerimento que era de at\u00e9 dia 30\/04\/2024 para os d\u00e9bitos apurados at\u00e9 31\/12\/2022, foi prorrogado para o dia 31\/05\/2024, conforme Instru\u00e7\u00e3o Normativa n\u00ba 2190\/2024. No que tange aos d\u00e9bitos apurados no ano de 2023, o requerimento de ades\u00e3o deve ser entregue at\u00e9 o dia 31\/07\/2024.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O programa de autorregulariza\u00e7\u00e3o traz a possibilidade de o contribuinte obter grandes descontos para quita\u00e7\u00e3o de d\u00edvidas com o fisco, e, tendo em vista a proximidade da data final para ades\u00e3o, \u00e9 necess\u00e1rio que se atente aos prazos de encerramento e trate as possibilidades de negocia\u00e7\u00e3o de d\u00e9bitos com celeridade.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para saber sobre a viabilidade de liquidar seus d\u00e9bitos atrav\u00e9s dessa modalidade, bem como realizar as a\u00e7\u00f5es necess\u00e1rias antes do prazo findar-se, entre em contato com a VVF que ficaremos \u00e0 disposi\u00e7\u00e3o para sanar todas as d\u00favidas e auxiliar no que for necess\u00e1rio para aderir ao programa.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134,&quot;335559739&quot;:0,&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;335559731&quot;:1134,&quot;335559739&quot;:0,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal publicou no in\u00edcio de abril a Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2184 de 02\/04\/2024 que disp\u00f5e sobre a autorregulariza\u00e7\u00e3o incentivada de d\u00e9bitos tribut\u00e1rios apurados e derivados de exclus\u00f5es de subven\u00e7\u00f5es para investimento feitos em descumprimento ao art. 30 da Lei n\u00ba 12.973\/2014.\u00a0\u00a0 O artigo mencionado previa a exclus\u00e3o dos benef\u00edcios fiscais da base [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[371,398,397,18],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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