{"id":5810,"date":"2023-01-18T14:49:06","date_gmt":"2023-01-18T17:49:06","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5810"},"modified":"2023-01-18T14:49:06","modified_gmt":"2023-01-18T17:49:06","slug":"consideracoes-programa-litigio-zero","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/consideracoes-programa-litigio-zero\/","title":{"rendered":"Veja algumas considera\u00e7\u00f5es sobre o Programa Lit\u00edgio Zero"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">No novo pacote econ\u00f4mico do Governo Federal, divulgado na semana passada, foi institu\u00eddo o Programa&nbsp; Lit\u00edgio Zero com finalidade de reduzir o d\u00e9ficit or\u00e7ament\u00e1rio (<a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/portaria-conjunta-pgfn\/rfb-n-1-de-12-de-janeiro-de-2023-457601808\">Portaria Conjunta PGFN\/RFB n\u00ba 1\/2023<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse benef\u00edcio assegura o parcelamento de d\u00e9bitos no \u00e2mbito da Receita Federal ou inscrito em d\u00edvida ativa da Uni\u00e3o at\u00e9 entre primeiro de fevereiro e 31 de mar\u00e7o, cuja ades\u00e3o dever\u00e1 ser feita no portal E-CAC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As modalidades s\u00e3o as seguintes:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; Das Modalidades de Transa\u00e7\u00e3o na Cobran\u00e7a de Cr\u00e9ditos Tribut\u00e1rios em Contencioso Administrativo Fiscal (d\u00e9bitos pendentes de julgamento no \u00e2mbito da DRJ ou CARF)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se classificados como irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Redu\u00e7\u00e3o de at\u00e9 100% do valor dos juros e das multas, observado o limite de 65% sobre o valor de cada d\u00e9bito objeto da negocia\u00e7\u00e3o, sendo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pagamento de, no m\u00ednimo, 30% do saldo devedor pago em dinheiro, em at\u00e9 9 parcelas mensais e sucessivas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O restante com o uso de cr\u00e9dito decorrente de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL apurados at\u00e9 31 de dezembro de 2021 ou;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se classificados como alta ou m\u00e9dia perspectiva de recupera\u00e7\u00e3o:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No m\u00ednimo, 48% do valor consolidado dos d\u00e9bitos transacionados em 9 parcelas mensais e sucessivas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O restante com o uso de cr\u00e9dito decorrente de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL apurados at\u00e9 31 de dezembro de 2021;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esses d\u00e9bitos poder\u00e3o ser negociados mediante o pagamento de entrada, de valor equivalente a 4% do valor consolidado da d\u00edvida, podendo ser pago em at\u00e9 4 parcelas mensais e o restante com a redu\u00e7\u00e3o de at\u00e9 100% do valor dos juros e multas, observado o limite de at\u00e9:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">65% sobre o valor total de cada cr\u00e9dito objeto da negocia\u00e7\u00e3o em 2 parcelas mensais e sucessivas;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50% sobre o o valor total de cada cr\u00e9dito objeto da negocia\u00e7\u00e3o em 8 parcelas mensais e sucessivas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na hip\u00f3tese de transa\u00e7\u00e3o que envolva pessoa f\u00edsica, microempresa, empresa de pequeno porte, Santas Casas de Miseric\u00f3rdia, sociedades cooperativas e demais organiza\u00e7\u00f5es da sociedade ou institui\u00e7\u00f5es de ensino, os limites m\u00e1ximos de redu\u00e7\u00e3o previstos nos itens \u201c1\u201d e \u201c2\u201d acima, ser\u00e3o de70% (setenta por cento) e 55% (cinquenta e cinco por cento), respectivamente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, o percentual de desconto das modalidades acima observa\u00e7\u00e3o a capacidade de pagamento do contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; Das Modalidades de Transa\u00e7\u00e3o no Contencioso de Pequeno Valor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Independentemente da capacidade de pagamento do contribuinte ou da classifica\u00e7\u00e3o da d\u00edvida, os d\u00e9bitos com valor de at\u00e9 60 sal\u00e1rios-m\u00ednimos, inclusive inscritos em d\u00edvida ativa h\u00e1 mais de um ano, devidos por pessoa f\u00edsica, microempresa ou empresa de pequeno porte, poder\u00e3o ser negociados mediante o pagamento de valor de entrada de 4% do valor consolidado, pagos em at\u00e9 4 parcelas mensais e sucessivas, e o restante pago:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em at\u00e9 2 meses, com redu\u00e7\u00e3o de 50%, inclusive o montante principal ou;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em at\u00e9 8 meses, com redu\u00e7\u00e3o de 40%, inclusive o montante principal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ressaltamos que as condi\u00e7\u00f5es dessas modalidades de parcelamento n\u00e3o s\u00e3o muito vantajosas para aqueles que n\u00e3o se enquadram no contencioso administrativo de pequeno valor, inclusive porque o n\u00famero de parcelas ser baixo e em raz\u00e3o da necessidade de os d\u00e9bitos serem irrecuper\u00e1veis ou de dif\u00edcil repara\u00e7\u00e3o. No mais, essa nova esp\u00e9cie de parcelamento n\u00e3o se aplica \u00e0s empresas do Simples Nacional.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nosso time fez um breve relato sobre o novo parcelamento institu\u00eddo pelo Governo Federal. <\/p>\n","protected":false},"author":1,"featured_media":5812,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5810","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>Veja algumas considera\u00e7\u00f5es sobre o Programa Lit\u00edgio Zero - 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\/consideracoes-programa-litigio-zero\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Veja algumas considera\u00e7\u00f5es sobre o Programa Lit\u00edgio Zero - 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