PRT – Programa de Regularização Tributária

PRT – Programa de Regularização Tributária

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O programa de regularização tributária – PRT foi instituído pela MP nº 766/2017 e regulamentado pela Instrução Normativa da Receita Federal do Brasil (RFB) nº 1.687/2017, para débitos administrados pela RFB, e, Portaria da Procuradoria Geral da Fazenda Nacional (PGFN) nº 152/2017, para débitos inscritos em Dívida Ativa da União administrados pela PGFN.

O programa visa à quitação de débitos de natureza tributária ou não tributária, vencidos até 30.11.2016, de pessoas físicas e jurídicas, inclusive objeto de parcelamentos anteriores rescindidos ou ativos, em discussão administrativa ou judicial, ou ainda provenientes de lançamento de ofício efetuados após 05.01.2017 (data da publicação da Medida Provisária nº766/2017), desde que o requerimento se dê dentro do prazo previsto para a adesão.

Não estão abrangidos no programa os débitos vencidos após 30.11.2016, os débitos apurados por empresas optantes pelo Simples Nacional e Simples Doméstico.

A adesão ao PRT implica:

I – a confissão irrevogável e irretratável dos débitos em nome do sujeito passivo, e o condiciona à aceitação plena e irretratável de todas as condições estabelecidas na norma;

II – o dever de pagar regularmente as parcelas dos débitos consolidados no PRT e os vencidos após 30.11.2016, inscritos ou não em Divida Ativa da União;

III – a vedação da inclusão de débitos que compõem o PRT em qualquer outra forma de parcelamento posterior, ressalvado o reparcelamento de que trata o artigo 14-A da Lei nº 10.522, de 19.07.2002; e

IV – o cumprimento regular das obrigações com o Fundo de Garantia do Tempo de Serviço – FGTS.

As condições de parcelamento no âmbito da RFB e da PGFN são diferentes, sendo elas:

DÉBITOS ADMINISTRADOS PELA RFB:

A adesão ao PRT será feita pelo portal e-CAC, no sítio da Receita Federal, do dia 01/02/2017 até o dia 31/05/2017.

O contribuinte poderá optar pela liquidação dos débitos de acordo com uma das seguintes modalidades:

I – pagamento à vista e em espécie de, no mínimo, 20% do valor da dívida consolidada, e liquidação do restante com 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 RFB;

II – pagamento em espécie de, no mínimo, 24% da dívida consolidada em 24 prestações mensais e sucessivas, e liquidação do restante com utilização de créditos de prejuízo fiscal e base de cálculo negativa da CSLL ou com outros créditos próprios relativos aos tributos administrados pela RFB;

III – pagamento à vista e em espécie de 20% do valor da dívida consolidada, e parcelamento do restante em até 96 prestações mensais e sucessivas; ou

IV – pagamento da dívida consolidada em até 120 prestações mensais e sucessivas, calculadas observando-se os seguintes percentuais mínimos, aplicados sobre o valor da dívida consolidada:

  1. a) da 1ª à 12ª prestação: 0,5%;
  2. b) da 13ª à 24ª prestação: 0,6%;
  3. c) da 25ª à 36ª prestação: 0,7%; e
  4. d) da 37ª prestação em diante: percentual correspondente ao saldo remanescente, em até 84 prestações mensais e sucessivas.

DÉBITOS INSCRITOS EM DAU ADMINISTRADOS PELA PGFN:

A adesão ao PRT será feita pelo portal e-CAC PGFN no sítio da PGFN, salvo para os débitos relativos às contribuições sociais instituídas pela Lei Complementar nº110/2001, que será feita nas agências da Caixa Econômica Federal (CEF).

O prazo para a adesão também dependerá do tipo de débito a ser parcelado. Para os débitos decorrentes das contribuições sociais, previstas nas alíneas “a”, “b” e “c” do parágrafo único do artigo 11 da Lei nº 8.212/1991, das contribuições instituídas a título de substituição, das contribuições devidas a terceiros, assim entendidas outras entidades e fundos, e as relativas às contribuições sociais instituídas pela Lei Complementar nº 110/2001, deverá ser feita do dia 06/03/2017 até o dia 03/07/2017. Para os demais débitos administrados pela PGFN, deverá ser feita do dia 06/02/2017 até o dia 05/06/2017.

O contribuinte poderá optar pela liquidação dos débitos de acordo com uma das seguintes modalidades:

I – pagamento à vista de 20% do valor da dívida consolidada e parcelamento do restante em até 96 parcelas mensais e sucessivas; ou

II – pagamento da dívida consolidada em até 120 parcelas mensais e sucessivas, calculadas observando-se os seguintes percentuais mínimos, aplicados sobre o valor consolidado:

  1. a) da 1ª à 12ª prestação: 0,5%;
  2. b) da 13ª à 24ª prestação: 0,6%;
  3. c) da 25ª à 36ª prestação: 0,7%; e
  4. d) da 37ª prestação em diante: percentual correspondente ao saldo remanescente, em até 84 prestações mensais e sucessivas.

Os parcelamentos cujo valor do débito consolidado seja igual ou superior a R$ 15.000.000,00 dependerá da apresentação de carta de fiança ou seguro garantia judicial.

Tanto no âmbito da RFB quanto PGFN, o valor mínimo de cada prestação mensal será de:

I – R$ 200,00, quando o devedor for pessoa física; e

II – R$ 1.000,00, quando o devedor for pessoa jurídica.

Enquanto a dívida não for consolidada, o sujeito passivo deverá calcular e recolher o valor à vista ou o valor equivalente ao montante dos débitos objeto do parcelamento dividido pelo número de prestações pretendidas.

Implicará exclusão do PRT e exigibilidade imediata da totalidade do débito confessado e ainda não pago e automática execução da garantia prestada:

I – a falta de pagamento de 3 parcelas consecutivas ou 6 alternadas;

II – a falta de pagamento de 1 parcela, se todas as demais estiverem pagas;

III – constatação, por parte da RFB ou PGFN, de qualquer ato tendente ao esvaziamento patrimonial do devedor;

IV – decretação de falência ou extinção;

V – concessão de medida cautelar fiscal;

VI – declaração da inaptidão no CNPJ;

VII – falta de recolhimento de débitos apurados após 30.11.2016 e FGTS.

Confira a integra da MP nº766/2017, IN RFB nº1687/2017 e Port. PGFN nº152/2017.

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