Definido o alcance dos débitos do Programa Especial de Regularização Tributária perante a RFB e a PGFN

Definido o alcance dos débitos do Programa Especial de Regularização Tributária perante a RFB e a PGFN

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O Programa Especial de Regularização Tributária (Pert) perante a Receita Federal do Brasil (RFB) e a Procuradoria-Geral da Fazenda Nacional (PGFN) abrange os débitos de natureza tributária e não tributária, vencidos até 30.04.2017, inclusive aqueles objeto de parcelamentos anteriores rescindidos ou ativos, em discussão administrativa ou judicial, ou provenientes de lançamento de ofício efetuados após 31.05.2017, desde que o requerimento seja efetuado até 31.08.2017, e abrangerá os débitos indicados pelo sujeito passivo, na condição de contribuinte ou responsável, conforme os §§ 2º e 3º do art. 1º da Medida Provisória nº 783/2017.

A RFB definiu que as condições ora descritas não se aplicam a débitos extintos nos termos do art. 156 da Lei nº 5.172/1966, ainda que sob condição resolutória de sua ulterior homologação. Recorda-se que o caput do citado art. 156 prevê que extinguem o crédito tributário:
a) o pagamento;
b) a compensação;
c) a transação;
d) a remissão;
e) a prescrição e a decadência;
f) a conversão de depósito em renda;
g) o pagamento antecipado e a homologação do lançamento;
h) a consignação em pagamento;
i) a decisão administrativa irreformável, assim entendida a definitiva na órbita administrativa, que não mais possa ser objeto de ação anulatória;
j) a decisão judicial passada em julgado; e
k) a dação em pagamento em bens imóveis, na forma e nas condições estabelecidas em lei.

Assim, a retificação e o cancelamento da declaração de compensação estão sujeitos à admissibilidade e deferimento pela RFB, nos termos dos arts. 106 a 113 da Instrução Normativa RFB nº 1.717/2017. A liberação da retificação e do cancelamento da declaração de compensação por meio eletrônico não é impeditiva de posterior análise e decisão do Auditor Fiscal da RFB.

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Ficam modificadas as conclusões em contrário constantes em soluções de consulta ou em soluções de divergência emitidas antes de 21.08.2017, independentemente de comunicação aos consulentes.

(Ato Declaratório Interpretativo RFB nº5/2017 – DOU 1 de 21.08.2017)

Fonte: Editorial IOB
Data: 21 de agosto de 2017
Acesso:25 de agosto de 2017

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