{"id":5410,"date":"2022-08-01T16:10:30","date_gmt":"2022-08-01T19:10:30","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5410"},"modified":"2022-08-01T16:10:30","modified_gmt":"2022-08-01T19:10:30","slug":"novidades-da-pgfn-incluem-regulamentacao-do-prejuizo-fiscal-e-transacao-individual","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/novidades-da-pgfn-incluem-regulamentacao-do-prejuizo-fiscal-e-transacao-individual\/","title":{"rendered":"Novidades da PGFN incluem regulamenta\u00e7\u00e3o do preju\u00edzo fiscal e transa\u00e7\u00e3o individual"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">No dia 29\/07\/2022, foi disponibilizada no Di\u00e1rio Oficial da Uni\u00e3o a Portaria PGFN n.\u00ba 6.757 de 2022, a qual atualizou a regulamenta\u00e7\u00e3o da transa\u00e7\u00e3o no \u00e2mbito da PGFN considerando as altera\u00e7\u00f5es legislativas mais recentes sobre o assunto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Referida norma trouxe a aguardada regulamenta\u00e7\u00e3o para utiliza\u00e7\u00e3o do preju\u00edzo fiscal e trouxe uma novidade relativa \u00e0 cria\u00e7\u00e3o da transa\u00e7\u00e3o individual simplificada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conforme j\u00e1 era esperado, a Portaria deixa bem claro que a utiliza\u00e7\u00e3o de preju\u00edzo fiscal em transa\u00e7\u00f5es fica a crit\u00e9rio, exclusivo, da PGFN e \u00e9 cab\u00edvel apenas no caso dos cr\u00e9ditos tribut\u00e1rios considerados irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O preju\u00edzo pode ser utilizado apenas em transa\u00e7\u00e3o individual. N\u00e3o pode ser utilizado preju\u00edzo em transa\u00e7\u00e3o por ades\u00e3o, e transa\u00e7\u00e3o individual simplificada. Esta \u00faltima se trata de uma novidade que se diferencia da transa\u00e7\u00e3o individual comum por dois motivos: (I) ocorrer\u00e1 exclusivamente pelo sistema REGULARIZE da PGFN e (II) ter\u00e1 algumas cl\u00e1usulas padr\u00e3o que ser\u00e3o disponibilizadas no REGULARIZE \u2013 o contribuinte poder\u00e1 em sua proposta negociar apenas o valor a ser pago a t\u00edtulo de entrada, o prazo e o escalonamento para pagamento das transa\u00e7\u00f5es, o desconto pretendido, os bens e direitos que constituir\u00e3o as garantias do acordo e os documentos que suportam suas alega\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A transa\u00e7\u00e3o individual simplificada poder\u00e1 ser feita no caso de d\u00e9bitos superiores a R$1.000.000,00 (milh\u00e3o de reais) e inferiores ao limite de R$10.000.000,00 (dez milh\u00f5es de reais), patamar m\u00ednimo para a transa\u00e7\u00e3o individual comum d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o. No caso de d\u00e9bitos inscritos em d\u00edvida ativa do FGTS o valor m\u00e1ximo \u00e9 R$1.000.000,00 (milh\u00e3o de reais).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O preju\u00edzo pode ser utilizado para quitar at\u00e9 70% do saldo a ser pago pelo contribuinte, ap\u00f3s a incid\u00eancia dos descontos ajustados, e apenas para abater multa e juros, salvo se o optante for pessoa jur\u00eddica, caso em que tamb\u00e9m poder\u00e1 utilizar o preju\u00edzo para amortizar o principal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A exist\u00eancia, regularidade escritural e disponibilidade dos cr\u00e9ditos deve ser certificada por profissional cont\u00e1bil por meio da apresenta\u00e7\u00e3o de relat\u00f3rios anal\u00edticos da composi\u00e7\u00e3o, origem, per\u00edodo a que se referem e disponibilidade dos montantes de preju\u00edzo fiscal e de base de c\u00e1lculo negativa da CSLL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A PGFN tem at\u00e9 5 anos ap\u00f3s a celebra\u00e7\u00e3o da transa\u00e7\u00e3o para analisar a regularidade da utiliza\u00e7\u00e3o dos cr\u00e9ditos. Durante este per\u00edodo a pessoa jur\u00eddica que utilizar os cr\u00e9ditos deve guardar os documentos que lhe d\u00e3o suporte.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria atualiza regulamenta\u00e7\u00e3o para utiliza\u00e7\u00e3o do preju\u00edzo fiscal em transa\u00e7\u00e3o e cria transa\u00e7\u00e3o individual simplificada.<\/p>\n","protected":false},"author":1,"featured_media":5411,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5410","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novidades da PGFN incluem regulamenta\u00e7\u00e3o do preju\u00edzo fiscal e transa\u00e7\u00e3o individual - BVP Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvp.adv.br\/en\/novidades-da-pgfn-incluem-regulamentacao-do-prejuizo-fiscal-e-transacao-individual\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novidades da PGFN incluem regulamenta\u00e7\u00e3o do preju\u00edzo fiscal e transa\u00e7\u00e3o individual - 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