“Novo PERT” é mais benéfico ao contribuinte

“Novo PERT” é mais benéfico ao contribuinte

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Já se encontra disponível a adesão ao parcelamento PERT. no âmbito da Receita Federal instituído pela Lei 13.496/2017 (o “novo PERT”).

A adesão ao PERT estará disponível até 31 de outubro no Centro Virtual de Atendimento no sítio da Receita Federal na Internet (e-CAC), inclusive durante o final de semana de 28 e 29 de outubro.

Dentre as novidades da Lei, destaca-se:

  • – a possibilidade de parcelar débitos provenientes de tributos retidos na fonte ou descontados de segurados;
  • – débitos lançados diante da constatação de prática de crime de sonegação, fraude ou conluio; e
  • – débitos devidos por incorporadora optante do Regime Especial Tributário do Patrimônio de Afetação.

No texto original da Medida Provisória 783/2017 (o “PERT original”) estes débitos não podiam ser parcelados.

A Lei traz uma nova modalidade de pagamento da dívida não prevista no texto original: 24% de entrada, em 24 parcelas, podendo o restante ser amortizado com créditos que porventura o contribuinte tenha junto à Receita, inclusive provenientes de Prejuízo Fiscal ou Base de Cálculo Negativa da CSLL.

Ainda, para dívidas inferiores a R$ 15 milhões, o percentual a ser pago em 2017, sem descontos, foi reduzido de 7,5% para 5%.

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Também é destaque o aumento dos descontos sobre multas:

1. após pagamento da entrada em 2017 (5 ou 20%, conforme a dívida seja maior ou menor que R$ 15 milhões), se o contribuinte optar por pagar todo o saldo da dívida em janeiro de 2018, terá desconto de 90% sobre os juros e 70% sobre as multas;

2. se optar por pagar o saldo da dívida em 145 parcelas, os descontos serão de 80% sobre os juros e de 50% sobre as multas;

3. se optar por pagar o saldo da dívida em 175 parcelas, permanecem os descontos de 50% dos juros e de 25% das multas.

A Instrução Normativa RFB 1.752/2017 (publicada no Diário Oficial de hoje, 26.10.2017) esclarece ainda que os contribuintes que tenham renegociado suas dívidas na vigência da Medida Provisória 783/2017, não necessitarão apresentar novo requerimento de adesão, visto que terão seus débitos automaticamente migrados para o parcelamento nos termos da Lei 13.496/2017, e o saldo devedor ajustado ao novo percentual de desconto das multas.

Fonte: Guia Tributário
Data: 26 de outubro de 2017
Acesso: 27 de outubro de 2017

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