ICMS: como serão os parcelamentos daqui por diante?

ICMS: como serão os parcelamentos daqui por diante?

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Através do Convênio ICMS 169/2017, publicado em 28.11.2017 no Diário Oficial da União, o CONFAZ estabeleceu condições gerais para concessão de moratória, parcelamento, ampliação de prazo de pagamento, remissão, anistia e transação do ICMS.

A partir da data da ratificação nacional do referido convênio, a concessão de quaisquer destes benefícios pelos Estados em condições mais favoráveis dependerá de autorização em convênio para este fim especificamente celebrado.

Moratória e ao Parcelamento

É facultado aos Estados:

1 – reabrir o prazo de pagamento do imposto vencido, sem quaisquer acréscimos, aos sujeitos passivos vítimas de calamidade pública, assim declarada por ato expresso da autoridade competente;

2 – conceder parcelamento de créditos tributários decorrentes de procedimentos administrativos, inclusive confissões de dívida, na esfera administrativa ou judicial, em até 60 (sessenta) prestações mensais, iguais e sucessivas, acrescidos de multa, juros e correção monetária sobre as prestações vincendas.

Na concessão de parcelamento de crédito tributário objeto de anistia ou remissão, será observado o limite máximo de 60 (sessenta) parcelas.

Deverá ser observado intervalo mínimo de 04 (quatro) anos para a concessão de novo parcelamento.

Redução de Multa e Juros

Quando o Estado ou o Distrito Federal utilizar a taxa referencial do Sistema Especial de Liquidação e de Custódia – Selic, a dívida poderá ter como desconto máximo de multa e juros os seguintes percentuais:

a) em parcela única, com redução de até 80% (oitenta por cento) das multas e de até 30% (trinta por cento) dos juros;

b) em até 30 (trinta) parcelas mensais, iguais e sucessivas, com redução de até 60% (sessenta por cento) das multas e até 25% (vinte e cinco por cento) dos juros;

c) em até 60 (sessenta) parcelas mensais, iguais e sucessivas, com redução de até 40% (quarenta por cento) das multas e até 20% (vinte por cento) dos juros.

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Quando o Estado ou o Distrito Federal utilizar índice de atualização monetária e juros diversos da SELIC, poderá ter como desconto máximo de multa e juros os seguintes percentuais:

a) em parcela única, com redução de até 80% (oitenta por cento) das multas e de até 85% (oitenta e cinco por cento) dos juros;

b) em até 30 (trinta) parcelas mensais, iguais e sucessivas, com redução de até 60% (sessenta por cento) das multas e até 70% (setenta por cento) dos juros;

c) em até 60 (sessenta) parcelas mensais, iguais e sucessivas, com redução de até 40% (quarenta por cento) das multas e até 60% (sessenta por cento) dos juros.

Ampliação de Prazo de Pagamento

Quanto à ampliação de prazo de pagamento do imposto, fica permitido dilatar:

I – para os industriais, até o décimo dia do segundo mês subsequente àquele em que tenha ocorrido o fato gerador;

II – para os demais sujeitos passivos, até o vigésimo dia do mês subsequente àquele em que tenha ocorrido o fato gerador.

Anistia ou Remissão

Quanto à anistia ou à remissão, poderão ser objeto de exclusão ou extinção:

I – os créditos tributários de responsabilidade de sujeitos passivos vítimas de calamidade pública, assim declarada por ato expresso da autoridade competente;

II – os créditos tributários consolidados por sujeito passivo que não sejam superiores a R$ 2.000,00 (dois mil reais);

III – as parcelas de juros e multas sobre os créditos tributários de responsabilidade de sujeitos passivos, cuja exigibilidade somente tenha sido definida a favor do Estado ou do Distrito Federal depois de decisões judiciais contraditórias, facultando-se quanto ao saldo devedor remanescente o parcelamento.

Fonte: Guia tributário
Data: 29 de novembro de 2017
Acesso: 01 de dezembro de 2017

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