Adesão a parcelamento PRR termina em 28/Fev

Adesão a parcelamento PRR termina em 28/Fev

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Produtores rurais e adquirentes de produção rural terão até 28 de fevereiro para aderir ao parcelamento

Produtores rurais — pessoas físicas ou jurídicas — e contribuintes que adquiriram produção rural de pessoa física que possuem débitos inscritos em Dívida Ativa da União (DAU) vencidos até 30 de agosto de 2017 terão até 28 de fevereiro de 2018 para aderir ao Programa de Regularização Tributária Rural (PRR).

O prazo foi estendido após regulamentação da Lei 13.606/2018, por meio da Portaria nº 29, de 12 de janeiro de 2018.

Aqueles que aderiram a parcelamentos anteriores, que tiveram parcelamentos rescindidos ou que estão em discussão judicial, ainda que em fase de execução fiscal já ajuizada, não estão impedidos de aderir ao PRR.

Já quem adquiriu produção rural de pessoa jurídica, mesmo que seja órgão público; devedores da agroindústria; pessoa jurídica com falência decretada ou pessoa física com insolvência civil decretada não poderão aderir ao PRR.

Como aderir

O contribuinte deverá comparecer a uma unidade de atendimento residual da PGFN ou a unidade de atendimento da Receita Federal do Brasil (RFB) do seu domicílio tributário, no período de 1º a 28 de fevereiro, com o requerimento de adesão (Anexo I) e o formulário de Discriminação de Débitos a Parcelar (Anexo II).

Além disso, os interessados em aderir ao programa de parcelamento deverão apresentar:

– documento de constituição da pessoa jurídica ou equiparada, com as respectivas alterações que permitam identificar os responsáveis por sua gestão, ou documento de identificação da pessoa física, ou documento do procurador legalmente habilitado, conforme o caso;

– demonstrativo de apuração da receita bruta do sujeito passivo, proveniente da comercialização de sua produção rural do ano imediatamente anterior ao da publicação desta Portaria, quando cabível.

Quando se tratar de desistência de parcelamentos anteriores, o contribuinte deverá estar munido ainda do termo de desistência de parcelamentos anteriores perante a PGFN (Anexo III).

Para aqueles que possuem débitos em discussão judicial, será necessário apresentar, ainda, a 2ª via da petição de renúncia ao direito sobre o qual se funda a ação, protocolada no respectivo Juízo, ou cópia de certidão da Secretaria Judicial que ateste o estado do processo.

Também é condição para que o parcelamento seja deferido o pagamento da primeira parcela até o último dia útil do mês de sua referência. O contribuinte deverá acessar o Centro Virtual de Atendimento ao Contribuinte (e-CAC) da PGFN para que possa emitir o Documento de Arrecadação de Receitas Federais (Darf) e efetuar o pagamento.

O montante a ser parcelado será o resultado da soma do valor principal da dívida, as multas de mora e de ofício e os encargos-legais ou honorários advocatícios.

Produtores rurais

O produtor rural deverá realizar o pagamento de uma entrada no valor mínimo de 2,5% da dívida total, sem reduções, que deverá ser pago em até duas parcelas iguais e sucessivas, vencíveis em fevereiro e março de 2018. O restante do débito poderá ser parcelado em até 176 prestações mensais e sucessivas com redução de 100% dos juros de mora, que vencerão a partir de abril de 2018.

O valor das parcelas será calculado a partir do percentual sobre a média mensal da receita bruta da comercialização da produção rural ao ano anterior ao do vencimento da prestação. Se o parcelamento for concedido pela RFB e a PGFN, o percentual aplicado sobre a média mensal da receita bruta do produtor rural será de 0,4%. Já se o parcelamento for concedido e mantido apenas pela PGFN, o percentual será de 0,8%. O resultado final desse cálculo definirá o valor das parcelas, sendo o mínimo R$ 100.

Importante destacar que o valor da prestação mensal será equivalente ao saldo da dívida consolidada, dividido pela quantidade de meses que faltarem para complementar 176 prestações, nos seguintes casos: se ocorrer a suspensão da atividade rural por período superior a um ano; não for obtida receita bruta por período superior a um ano; ou não for encaminhado à PGFN, até o último dia útil de janeiro de cada ano, o demonstrativo de apuração da receita bruta do sujeito passivo, proveniente da comercialização de sua produção rural do ano imediatamente anterior ao do vencimento da parcela.

Adquirentes de produção rural 

Assim como os produtores rurais, aqueles que adquirirem produção rural de pessoa física, deverão pagar uma entrada de no mínimo 2,5% do valor total da dívida, sem reduções, em até duas parcelas iguais e sucessivas, que vencerão em fevereiro e março de 2018. O restante da dívida poderá ser pago em até 176 prestações mensais e sucessivas, com redução de 100% dos juros de mora a partir de abril de 2018.

Os percentuais utilizados para o cálculo do valor de cada parcela diferem do caso dos produtores rurais. O valor das prestações deste grupo de adquirentes será mensurado a partir da aplicação de 0,15% sobre a média mensal da receita bruta proveniente da comercialização da produção rural do ano imediatamente anterior ao do vencimento da parcela — caso o parcelamento seja concedido e mantido pela RFB e PGFN. Se o parcelamento for concedido e mantido apenas pela PGFN, o percentual cai para 0,3%. O valor mínimo da parcela nesse caso será de R$ 1.000.

O valor da prestação mensal será equivalente ao saldo da dívida consolidada, dividido pela quantidade de meses que faltarem para complementar 176 prestações, nos seguintes casos: a suspensão da aquisição de produção rural por período superior a um ano; não for obtida receita bruta por período superior a um ano; ou não for encaminhado à PGFN, até o último dia útil de janeiro de cada ano, o demonstrativo de apuração da receita bruta proveniente da comercialização do ano imediatamente anterior ao vencimento da parcela.

O parcelamento dos débitos tanto para os produtores rurais tanto para quem adquire a produção rural não requer apresentação de garantia.

E quem já havia aderido ao PRR?

Quem aderiu ao parcelamento previsto na Medida Provisória nº 793, de 31 de julho de 2017, poderá migrar para as novas condições do parcelamento previstas na Lei nº 13.606/2018 até 28 de fevereiro. A ação deve ser feita, exclusivamente, pelo e-CAC PGFN, na opção Migração.

Exclusão do programa

Será excluído do programa o devedor que não efetuar o pagamento de três parcelas consecutivas ou seis alternadas; não pagar apenas uma parcela, se todas as demais estiverem pagas; e/ou não cumprir com as obrigações do Fundo de Garantia do Tempo de Serviço (FGTS).

A exceção para não ser excluído do PRR ao se encontrar em uma das situações citadas no parágrafo anterior será aplicada apenas aos produtores rurais que sofrerem queda significativa de safra decorrente de razões edafoclimáticas que tenham motivado a declaração de situação de emergência ou de estado de calamidade pública devidamente reconhecido pelo Poder Executivo federal.

Já a não quitação integral da entrada de 2,5% do valor total da dívida – que devem ser pagos até o último dia útil de março e em até duas parcelas – ocasionará a exclusão de qualquer contribuinte que tenha aderido ao programa.

Por fim, vale salientar que não será considerada como quitada a parcela parcialmente paga. E rescindido o parcelamento, o saldo devedor será apurado, os benefícios concedidos serão cancelados e será dado prosseguimento imediato à cobrança.

Fonte: Guia Tributário
Data: 07 de fevereiro de 2018
Acesso: 09 de fevereiro de 2018

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