Prefeitura de SP regulamenta compensação de dívidas fiscais com precatórios

Prefeitura de SP regulamenta compensação de dívidas fiscais com precatórios

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A prefeitura de São Paulo promulgou no dia 23 de maio o Decreto 58.767/2019, que regulamenta a compensação de créditos de precatórios com débitos de natureza tributária e não-tributária. Os requerimentos poderão ser apresentados entre 1º de junho e 31 de julho de 2019.

Para conseguir a quitação, o contribuinte deve se inscrever no Programa Especial de Quitação de Precatórios (instituído pela Lei 16.953/2018). O limite para quitação é de 92% da dívida inscrita até março de 2015.

Para poder se inscrever no programa de compensação, o contribuinte precisa obedecer às seguintes condições:

• Comprovação da titularidade do precatório pelo interessado;

• Comprovação da inexistência de pendência ou desistência de qualquer medida administrativa ou judicial voltada à invalidação ou alteração do montante do precatório;

• Inexistência de discussão judicial relativa ao precatório em desse de ação rescisória ou qualquer outra medida judicial;

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• Comprovação de renúncia do direito sobre o qual se fundem eventuais ações ou embargos à execução fiscal que tenham por objeto o débito inscrito cuja compensação de pretende ou da desistência de eventual procedimento administrativo;

• Recolhimento da parcela não compensada relativa a 8% de cada débito inscrito cuja compensação seja requerida;

• Recolhimento dos encargos da cobrança judicial e extrajudicial sobre o débito inscrito compensado.

Atendidos os requisitos formais, o pedido será encaminhado à Comissão Especial, responsável pela análise de mérito.

Se a dívida do contribuinte for maior que o precatório, o saldo do débito poderá ser pago em até cinco parcelas mensais.

Fonte: ConJur
Acesso: 14 de junho de 2019

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