Governo prorroga adesão ao Refis

Governo prorroga adesão ao Refis

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Alteração consta em edição extra do Diário Oficial. Novo prazo é 14 de novembro

O governo prorrogou de 31 de outubro para 14 de novembro o prazo de adesão ao Programa Especial de Regularização Tributária (Pert). A medida provisória (MP) 807, que instituiu o adiamento, foi publicada em edição extra do Diário Oficial da União veiculado nesta terça-feira (31/10).

A postergação do prazo já era esperada, porém não deixou de ser comemorada por advogados.

O vice-presidente da Academia Brasileira de Direito Tributário, Eduardo Diamantino, defende que a prorrogação era necessária para as empresas se adequarem às mudanças sucessivas nas condições de financiamento, em especial as estabelecidas pelo veto presidencial.

“Se não tivesse dado prazo, seria o mesmo que não ter concedido a lei”, acrescenta. Diamantino também considera lamentável a oficialização do adiamento no último dia de adesão segundo as regras anteriores.

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Até a publicação da edição extra do Diário Oficial era comum ouvir de tributaristas que muitos advogados estavam correndo para deixar a documentação pronta para realizar a adesão de clientes no dia 31 caso não houvesse a prorrogação. A indecisão por parte do governo fez com que houvesse dúvidas sobre a real possibilidade de postergação.

O presidente da República, Michel Temer, sancionou a MP 783 em 24 de outubro. A sanção presidencial a converteu na lei 13.496. No ato, Temer vetou trechos da norma, como o que permitia a adesão ao Refis por parte de empresas cadastradas no Simples Nacional.

O advogado Eduardo Kowarick Halperin, do escritório Silveiro Advogados, avalia que o programa é vantajoso para as empresas, principalmente por permitir o uso de prejuízos fiscais para abater a dívida renegociada.

Halperin, entretanto, lembra que as mudanças ao longo dos cinco meses de negociação entre a publicação da MP e a conversão em lei provocaram insegurança. “No momento em que sempre há prorrogação e se alteram a todo momento as condições de adesão, o contribuinte nunca tem certeza de que aquelas são as regras finais.”

O advogado também ressaltou que as alterações frequentes no programa se devem à negociação entre os poderes Executivo e Legislativo, mediante eventos como a apreciação da segunda denúncia contra Temer na Câmara dos Deputados. “Todos sabem que o que está pautando as condições do Pert é a crise política”, afirmou.

Fonte: Jota
Data: 31 de outubro de 2017
Acesso: 01 de novembro de 2017

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