Administração Tributária – Fixados os prazos para cobrança administrativa e inscrição em dívida ativa de débitos tributários ou não tributários

Administração Tributária – Fixados os prazos para cobrança administrativa e inscrição em dívida ativa de débitos tributários ou não tributários

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A cobrança administrativa de débitos de natureza tributária ou não tributária, no âmbito da Secretaria da Receita Federal do Brasil (RFB), bem como o encaminhamento de créditos para fins de inscrição em Dívida Ativa da União (DAU) pela Procuradoria-Geral da Fazenda Nacional (PGFN), devem ocorrer dentro de 90 dias da data em que se tornarem exigíveis.

Esse prazo terá início:

a) no caso de débitos exigíveis de natureza tributária:
a.1) constituídos por lançamento de ofício – quando esgotado o prazo de 30 dias para cobrança amigável, sem a respectiva extinção;
a.2) confessados por declaração – findo o prazo de 30 dias fixado na 1ª intimação para o recolhimento do débito;

b) no caso de débitos de natureza não tributária – findo o prazo de 30 dias fixado na 1ª intimação para o recolhimento do débito;

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c) no caso de débito parcelado no âmbito do órgão de origem – o prazo tem início após a rescisão definitiva;

d) havendo pedido de revisão pendente de apreciação – o prazo tem início após 30 dias da ciência da decisão sobre o pedido;

e) em se tratando de débitos sujeitos a pagamento em quotas mensais, nos termos da legislação específica – o prazo terá início no 1º dia útil do mês seguinte ao vencimento da última quota.

No mais, todos os atos normativos da RFB e da PGFN que disponham de forma diversa da norma em referência deverão ser expressamente revogados ou alterados, no prazo de 15 dias.

Fonte: Editorial IOB
Data: 26 de outubro de 2018
Acesso: 29 de outubro de 2018

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