{"id":5754,"date":"2022-11-22T18:44:13","date_gmt":"2022-11-22T21:44:13","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5754"},"modified":"2022-11-22T18:44:13","modified_gmt":"2022-11-22T21:44:13","slug":"transacao-de-creditos-tributarios-em-contencioso-administrativo","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/transacao-de-creditos-tributarios-em-contencioso-administrativo\/","title":{"rendered":"Publicada Portaria que Regulamenta a Transa\u00e7\u00e3o de Cr\u00e9ditos Tribut\u00e1rios em Contencioso Administrativo junto \u00e0 RFB"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Foi publicada a Portaria RFB n\u00ba 274, de 18 de novembro de 2022, que regulamenta a transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios sobre administra\u00e7\u00e3o da Secretaria Especial da Receita Federal do Brasil, especificamente os procedimentos, requisitos e as condi\u00e7\u00f5es necess\u00e1rias \u00e0 realiza\u00e7\u00e3o da transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios <strong>em contencioso administrativo sob a administra\u00e7\u00e3o da RFB.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre as modalidades admitidas pela Portaria est\u00e3o a transa\u00e7\u00e3o por ades\u00e3o \u00e0 proposta da RFB, bem como de transa\u00e7\u00e3o individual, tanto por iniciativa da pr\u00f3pria RFB, como tamb\u00e9m por iniciativa do contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Um dos aspectos fundamentais trazidos pela Portaria, foi a indica\u00e7\u00e3o do momento em que se considera instaurado o contencioso administrativo, para que ent\u00e3o os d\u00e9bitos possam ser submetidos a transa\u00e7\u00e3o. No caso, configura-se o contencioso administrativo a partir do momento em que o sujeito passivo da obriga\u00e7\u00e3o apresentar impugna\u00e7\u00e3o, manifesta\u00e7\u00e3o de inconformidade ou recurso previsto nos mais diversos processos administrativos, tais como processo administrativo fiscal, compensa\u00e7\u00e3o, n\u00e3o reconhecimento de of\u00edcio de declara\u00e7\u00e3o retificados, programas de parcelamento, dentre outros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre os benef\u00edcios previstos na portaria, est\u00e3o a concess\u00e3o de descontos para d\u00e9bitos considerados irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o, parcelamento do d\u00e9bito, possibilidade de diferimento ou morat\u00f3ria, flexibiliza\u00e7\u00e3o das regras para aceita\u00e7\u00e3o, avalia\u00e7\u00e3o, substitui\u00e7\u00e3o e libera\u00e7\u00e3o de arrolamentos e demais garantias, bem como a possibilidade de utiliza\u00e7\u00e3o de cr\u00e9ditos l\u00edquidos e certos reconhecidos em decis\u00e3o transitada em julgado e precat\u00f3rios, bem como a utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa de CSLL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto aos limites da transa\u00e7\u00e3o, a redu\u00e7\u00e3o do valor total est\u00e1 limitada a 65% do total, o preju\u00edzo fiscal e base de c\u00e1lculo negativa de CSLL limitam-se a quitar 70% do saldo, o prazo para quita\u00e7\u00e3o n\u00e3o pode ser superior a 120 meses, como tamb\u00e9m n\u00e3o podem envolver valores de indeniza\u00e7\u00e3o por tempo de contribui\u00e7\u00e3o confessadas conforme art. 45-A da Lei 8.212; valores em decorr\u00eancia de restitui\u00e7\u00f5es pagas indevidamente; cr\u00e9ditos tribut\u00e1rios objeto de acordo ou transa\u00e7\u00e3o com a AGU; por sua vez, tamb\u00e9m n\u00e3o pode se submeter a transa\u00e7\u00e3o o devedor contumaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As transa\u00e7\u00f5es por ades\u00e3o ser\u00e3o realizadas mediante publica\u00e7\u00e3o de edital pela RFB. Quanto \u00e0 Transa\u00e7\u00e3o Individual, poder\u00e3o propor ou receber propostas os contribuintes que possuam d\u00e9bito objeto de contencioso administrativo superior a R$ 10.000.000,00 (dez milh\u00f5es de reais), devedores falidos, em recupera\u00e7\u00e3o judicial ou extrajudicial, em liquida\u00e7\u00e3o judicial ou extrajudicial ou em interven\u00e7\u00e3o extrajudicial; autarquias fun\u00e7\u00f5es e empresas p\u00fablicas federais, al\u00e9m de estados, Distrito Federal e munic\u00edpios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, fica garantida a possibilidade de transa\u00e7\u00e3o simplificada para os contribuintes que tenham d\u00e9bito no contencioso administrativo fiscal superior a R$ 1.000.000,00 (um milh\u00e3o de reais) e dez milh\u00f5es de reais.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria aborda os procedimentos, requisitos e as condi\u00e7\u00f5es necess\u00e1rias \u00e0 realiza\u00e7\u00e3o da transa\u00e7\u00e3o. <\/p>\n","protected":false},"author":1,"featured_media":5755,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5754","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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