{"id":6697,"date":"2024-01-31T16:39:14","date_gmt":"2024-01-31T19:39:14","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6697"},"modified":"2024-01-31T16:39:14","modified_gmt":"2024-01-31T19:39:14","slug":"inclusao-debitos-programa-autorregularizacao","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/inclusao-debitos-programa-autorregularizacao\/","title":{"rendered":"Liminares asseguram a inclus\u00e3o de d\u00e9bitos vencidos ap\u00f3s 30\/11\/2023 no programa de Autorregulariza\u00e7\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">No fim do ano passado foi publicada a Lei n.\u00ba 14.740\/2023, que prev\u00ea a possibilidade de autorregulariza\u00e7\u00e3o de tributos ainda n\u00e3o constitu\u00eddos entre a data de publica\u00e7\u00e3o da Lei (30\/11\/2023) e o termo final do prazo de ades\u00e3o (01\/04\/2024). Noutras palavras, a lei possibilita que os contribuintes (exceto empresas do Simples) que possuam algum passivo tribut\u00e1rio ainda n\u00e3o constitu\u00eddo, regularizem, no referido per\u00edodo, sua situa\u00e7\u00e3o fiscal, com redu\u00e7\u00e3o de 100% dos juros de mora e o afastamento das multas de mora e de of\u00edcio mediante o pagamento de no m\u00ednimo 50% do d\u00e9bito \u00e0 vista e do restante em at\u00e9 48 vezes, inclusive com possibilidade de utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal de IRPJ e base de c\u00e1lculo negativa de CSLL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Receita Federal Brasil, entretanto, em documento denominado \u201cPerguntas e Respostas\u201d, manifestou o entendimento de que apenas d\u00e9bitos vencidos at\u00e9 30\/11\/2023 poderiam ser inclu\u00eddos na autorregulariza\u00e7\u00e3o estabelecida por meio da Lei n.\u00ba 14.740 de 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa interpreta\u00e7\u00e3o tem levado contribuintes a ingressarem com medidas judiciais para assegurar a inclus\u00e3o de d\u00e9bitos vencidos entre 30\/11\/2023 e 01\/04\/2024. Algumas liminares j\u00e1 foram concedidas, sob o fundamento de que a lei n\u00e3o prev\u00ea tal limita\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estamos \u00e0 disposi\u00e7\u00e3o para prestar demais esclarecimentos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpreta\u00e7\u00e3o de conte\u00fado \u201cPergunta e Resposta\u201d da Receita Federal Brasil abriu brecha para liminares. <\/p>\n","protected":false},"author":1,"featured_media":6698,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6697","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>Liminares asseguram a inclus\u00e3o de d\u00e9bitos vencidos ap\u00f3s 30\/11\/2023 no programa de Autorregulariza\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\/inclusao-debitos-programa-autorregularizacao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Liminares asseguram a inclus\u00e3o de d\u00e9bitos vencidos ap\u00f3s 30\/11\/2023 no programa de Autorregulariza\u00e7\u00e3o - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"Interpreta\u00e7\u00e3o de conte\u00fado \u201cPergunta e Resposta\u201d da Receita Federal Brasil abriu brecha para liminares.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bvp.adv.br\/en\/inclusao-debitos-programa-autorregularizacao\/\" \/>\n<meta property=\"og:site_name\" content=\"BVP Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-31T19:39:14+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\\\/inclusao-debitos-programa-autorregularizacao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/inclusao-debitos-programa-autorregularizacao\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"headline\":\"Liminares asseguram a inclus\u00e3o de d\u00e9bitos vencidos ap\u00f3s 30\\\/11\\\/2023 no programa de Autorregulariza\u00e7\u00e3o\",\"datePublished\":\"2024-01-31T19:39:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/inclusao-debitos-programa-autorregularizacao\\\/\"},\"wordCount\":230,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/inclusao-debitos-programa-autorregularizacao\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"keywords\":[\"Tribut\u00e1rio\"],\"articleSection\":[\"Radar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/bvp.adv.br\\\/inclusao-debitos-programa-autorregularizacao\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/inclusao-debitos-programa-autorregularizacao\\\/\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/inclusao-debitos-programa-autorregularizacao\\\/\",\"name\":\"Liminares asseguram a inclus\u00e3o de d\u00e9bitos vencidos ap\u00f3s 30\\\/11\\\/2023 no programa de Autorregulariza\u00e7\u00e3o - 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