Governo edita MP que cria Programa de Regularização Tributária

Governo edita MP que cria Programa de Regularização Tributária

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Por Edna Simão

BRASÍLIA ­ O governo publicou hoje a Medida Provisória (MP) 766, que institui o Programa de Regularização Tributária (PRT). Segundo a MP, os contribuintes poderão quitar débitos tributários ou não vencidos até o dia 30 de novembro de 2016. A medida havia sido anunciada pelo ministro da Fazenda, Henrique Meirelles, no dia 15 de dezembro.

A adesão ao PRT ocorrerá por meio de requerimento a ser efetuado no prazo de até 120 dias, contado a partir da regulamentação estabelecida pela Secretaria da Receita Federal do Brasil e pela Procuradoria­Geral da Fazenda Nacional, e abrangerá os débitos em discussão administrativa ou judicial indicados para compor o PRT e a totalidade dos débitos exigíveis em nome do sujeito passivo, na condição de contribuinte ou responsável.

A adesão implica confissão irrevogável e irretratável dos débitos e o pagamento regular das parcelas, assim veda a inclusão dos débitos que compõem o PRT em qualquer outra forma de parcelamento posterior, ressalvado cumprimento das obrigações com o Fundo de Garantia do Tempo de Serviço (FGTS). Além disso, quem aderir deverá desistir de questionamentos judiciais sobre os débitos que pretende quitar no âmbito do Programa.

O contribuinte poderá fazer o pagamento do débito à vista e em espécie de, no mínimo, 20% do valor da dívida consolidada e liquidação do restante com a utilização de créditos de prejuízo fiscal e base de cálculo negativa da Contribuição Social sobre o Lucro Líquido (CSLL), ou com outros créditos próprios relativos aos tributos administrados pela Receita.

Outra opção é o pagamento de, no mínimo, 24% da dívida consolidada em vinte e quatro prestações mensais e sucessivas e liquidação do restante com a utilização de créditos de prejuízo fiscal e base de cálculo negativa da CSLL ou com outros créditos junto à Receita.

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A terceira possibilidade é realizar o pagamento à vista de 20% do valor da dívida consolidada e o parcelamento do restante até noventa e seis parcelas mensais e sucessivas. Ou ainda pagar 24 prestações com base em percentuais mínimos.

Na liquidação dos débitos poderão ser utilizados créditos de prejuízos fiscais e de base de cálculo negativa da CSLL apurados até 31 de dezembro de 2015 e declarados até 30 de junho de 2016, próprios ou do responsável tributário ou corresponsável pelo débito, e de empresas controladora e controlada, de forma direta ou indireta, ou de empresas que sejam controladas direta ou indiretamente por uma mesma empresa, em 31 de dezembro de 2015, domiciliadas no País, desde que se mantenham nesta condição até a data da opção pela quitação.

Já o valor do crédito decorrente de prejuízo fiscal e de base de cálculo negativa da CSLL será determinado por meio da aplicação de alíquotas definidas na MP.

A MP detalha ainda que o parcelamento de débitos cujo valor consolidado seja inferior a R$ 15 milhões não depende de apresentação de garantia. O parcelamento de débito superior a R$ 15 milhões dependerá de apresentação de carta de fiança ou seguro garantia judicial, observados os requisitos definidos em ato do Procurador-­Geral da Fazenda Nacional.

O valor mínimo de cada prestação mensal será de R$ 200,00 para o devedor pessoa física e de R$ 1 mil para a pessoa jurídica.

A Receita e a Procuradoria-­Geral da Fazenda Nacional PGFN) ainda editarão os atos necessários à execução dos procedimentos previstos no prazo de até 30 dias, contado a partir de hoje.

Fonte: Valor Econômico
Data: 05 de janeiro de 2017
Acesso: 06 de janeiro de 2017

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  101. Oh my goodness! Incredible article dude! Thanks, However I am having troubles with your RSS. I don’t understand the reason why I cannot subscribe to it. Is there anybody getting the same RSS issues? Anybody who knows the answer will you kindly respond? Thanx!!

  102. When I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive 4 emails with the same comment. Perhaps there is a means you can remove me from that service? Many thanks!

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