{"id":5991,"date":"2023-05-12T12:01:02","date_gmt":"2023-05-12T15:01:02","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5991"},"modified":"2023-05-12T12:01:02","modified_gmt":"2023-05-12T15:01:02","slug":"regularizacao-irpj-csll-antes-de-fiscalizacao","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/","title":{"rendered":"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Como amplamente divulgado nos canais de comunica\u00e7\u00e3o, o Superior Tribunal de Justi\u00e7a (STJ), em recente julgamento considerou que n\u00e3o \u00e9 permitida a exclus\u00e3o dos benef\u00edcios fiscais de ICMS na base de c\u00e1lculo do IRPJ e CSLL, salvo quando atendidos os requisitos do art. 10 da Lei Complementar n\u00ba 160\/2017 (<a href=\"https:\/\/processo.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1182&amp;cod_tema_final=1182\"><strong>Tema 1.182<\/strong><\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de o julgado ainda n\u00e3o ter sido publicado, a Receita Federal j\u00e1 informou que, antes de iniciar o processo de fiscaliza\u00e7\u00e3o contra os contribuintes que procederam tal exclus\u00e3o, est\u00e1 convidando os contribuintes para se regularizarem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Secret\u00e1rio da Receita Federal do Brasil, Robson Barreirinhas, esclareceu que, antes de iniciar os procedimentos de fiscaliza\u00e7\u00e3o, os contribuintes que seguirem com a regulariza\u00e7\u00e3o at\u00e9 dia 31 de julho, n\u00e3o precisar\u00e3o pagar a multa morat\u00f3ria (de 20%) ou de of\u00edcio (de 75%). Tamb\u00e9m ponderou que os contribuintes que j\u00e1 est\u00e3o sendo fiscalizados ou autuados, poder\u00e3o se beneficiar da redu\u00e7\u00e3o de 50% do valor da multa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nos convites que v\u00eam sendo enviados aos contribuintes, a Receita Federal informa que aqueles que exclu\u00edram os benef\u00edcios fiscais de ICMS da base de c\u00e1lculo do IRPJ e CSLL devem apresentar a mem\u00f3ria de c\u00e1lculo e os dispositivos legais da legisla\u00e7\u00e3o estadual que concedeu o benef\u00edcio que concedeu o benef\u00edcio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A fiscaliza\u00e7\u00e3o come\u00e7ar\u00e1 em agosto e ter\u00e1 multa morat\u00f3ria (de 20%) ou de of\u00edcio (de 75%). Veja aqui como regularizar.<\/p>\n","protected":false},"author":1,"featured_media":5992,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5991","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>Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o - 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\/regularizacao-irpj-csll-antes-de-fiscalizacao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"A fiscaliza\u00e7\u00e3o come\u00e7ar\u00e1 em agosto e ter\u00e1 multa morat\u00f3ria (de 20%) ou de of\u00edcio (de 75%). Veja aqui como regularizar.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/\" \/>\n<meta property=\"og:site_name\" content=\"BVP Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-12T15:01:02+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"headline\":\"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o\",\"datePublished\":\"2023-05-12T15:01:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/\"},\"wordCount\":237,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"keywords\":[\"Empresas\",\"Tribut\u00e1rio\"],\"articleSection\":[\"Radar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/bvp.adv.br\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/\",\"name\":\"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o - BVP Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2023-05-12T15:01:02+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/regularizacao-irpj-csll-antes-de-fiscalizacao\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\",\"name\":\"BVP Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/cyan-eagle-748631.hostingersite.com\"],\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o - BVP Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/","og_locale":"en_US","og_type":"article","og_title":"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o - BVP Advogados","og_description":"A fiscaliza\u00e7\u00e3o come\u00e7ar\u00e1 em agosto e ter\u00e1 multa morat\u00f3ria (de 20%) ou de of\u00edcio (de 75%). Veja aqui como regularizar.","og_url":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/","og_site_name":"BVP Advogados","article_published_time":"2023-05-12T15:01:02+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bvp.adv.br\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#article","isPartOf":{"@id":"https:\/\/bvp.adv.br\/regularizacao-irpj-csll-antes-de-fiscalizacao\/"},"author":{"name":"admin","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"headline":"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o","datePublished":"2023-05-12T15:01:02+00:00","mainEntityOfPage":{"@id":"https:\/\/bvp.adv.br\/regularizacao-irpj-csll-antes-de-fiscalizacao\/"},"wordCount":237,"commentCount":0,"image":{"@id":"https:\/\/bvp.adv.br\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#primaryimage"},"thumbnailUrl":"","keywords":["Empresas","Tribut\u00e1rio"],"articleSection":["Radar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bvp.adv.br\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/","url":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/","name":"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o - BVP Advogados","isPartOf":{"@id":"https:\/\/bvp.adv.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#primaryimage"},"image":{"@id":"https:\/\/bvp.adv.br\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#primaryimage"},"thumbnailUrl":"","datePublished":"2023-05-12T15:01:02+00:00","author":{"@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"breadcrumb":{"@id":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/bvp.adv.br\/en\/regularizacao-irpj-csll-antes-de-fiscalizacao\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/bvp.adv.br\/en\/"},{"@type":"ListItem","position":2,"name":"Receita convida contribuintes para regularizar IRPJ e CSLL antes de iniciar fiscaliza\u00e7\u00e3o"}]},{"@type":"WebSite","@id":"https:\/\/bvp.adv.br\/en\/#website","url":"https:\/\/bvp.adv.br\/en\/","name":"BVP Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bvp.adv.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/cyan-eagle-748631.hostingersite.com"],"url":"https:\/\/bvp.adv.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/5991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/comments?post=5991"}],"version-history":[{"count":0,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/5991\/revisions"}],"wp:attachment":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/media?parent=5991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/categories?post=5991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}