{"id":5293,"date":"2022-06-23T15:14:13","date_gmt":"2022-06-23T18:14:13","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5293"},"modified":"2022-06-23T15:14:13","modified_gmt":"2022-06-23T18:14:13","slug":"alteracoes-transacao-tributaria","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/alteracoes-transacao-tributaria\/","title":{"rendered":"Altera\u00e7\u00f5es na Lei de transa\u00e7\u00e3o tribut\u00e1ria possibilita utiliza\u00e7\u00e3o de preju\u00edzo fiscal"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nessa \u00faltima quarta-feira (22\/06), foi publicada a Lei 14.375, que trouxe altera\u00e7\u00f5es na lei que disciplina a transa\u00e7\u00e3o tribut\u00e1ria para negocia\u00e7\u00e3o de d\u00edvidas no \u00e2mbito da Uni\u00e3o Federal com desconto de multa e juros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa lei trouxe diversas novidades, dentre as quais se destacam as seguintes:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\"><li>Agora, tamb\u00e9m podem sem transacionados na modalidade individual e por ades\u00e3o, os d\u00e9bitos que se encontram na fase de contencioso administrativo fiscal;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Assegura a possibilidade de utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa, na apura\u00e7\u00e3o de IRPJ e CSLL, at\u00e9 o limite de 70% (setenta por cento) do saldo remanescente ap\u00f3s a incid\u00eancia de desconto, se houver.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Permite a utiliza\u00e7\u00e3o desses benef\u00edcios de forma cumulativa, inclusive com o uso de precat\u00f3rios ou de direito credit\u00f3rio com senten\u00e7a transitada em julgado;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Autoriza a redu\u00e7\u00e3o de at\u00e9 65% (sessenta e cinco por cento) do valor total da d\u00edvida a ser transacionada. Antes disso, o percentual era de 50% (cinquenta por cento).<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Aumenta o prazo para quita\u00e7\u00e3o da d\u00edvida de 84 para 120 meses;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Autoriza a migra\u00e7\u00e3o de parcelamento anterior com a manuten\u00e7\u00e3o dos benef\u00edcios concedidos naquele parcelamento, apesar de vedar a acumula\u00e7\u00e3o de redu\u00e7\u00f5es;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Permite transacionar os cr\u00e9ditos inscritos em d\u00edvida ativa de FGTS na hip\u00f3tese de transa\u00e7\u00e3o por ades\u00e3o no contencioso de pequeno valor, mas veda a redu\u00e7\u00e3o de valores devidos aos trabalhadores, condicionada a autoriza\u00e7\u00e3o pelo Conselho Curador.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 importante acentuar que a Receita Federal e a Procuradoria precisar\u00e3o regulamentar a mat\u00e9ria para que essas novidades passem a valer.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lei 14.375 altera transa\u00e7\u00e3o tribut\u00e1ria para negocia\u00e7\u00e3o de d\u00edvidas federais com desconto de multa e juros.<\/p>\n","protected":false},"author":1,"featured_media":5295,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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