Receita esclarece regulamentação de programa de parcelamento

Receita esclarece regulamentação de programa de parcelamento

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Por Laura Ignacio

As empresas que incluírem no Programa Especial de Regularização Tributária (Pert) dívida total de até R$ 15 milhões poderão pagar em espécie apenas 7,5%, em vez de 20%, do valor consolidado, sem descontos. Havia dúvida se esse limite de R$ 15 milhões deveria corresponder ao valor a ser incluído no parcelamento ou ao total da dívida do contribuinte. Questão que foi esclarecida pela Receita Federal em resposta ao Valor Econômico

Essa entrada de 7,5% poderá ser paga em até cinco vezes, contanto que as parcelas sejam quitadas este ano. O restante poderá ser pago de diversas formas, de acordo com a Instrução Normativa da Receita nº 1.711, deste ano, e conforme a opção do contribuinte será aplicada a redução de até 90% dos juros de mora e até 50% das multas.

O advogado Guilherme Tostes, do escritório Levy & Salomão Advogados afirma que, agora, está claro que o limite refere-­se aos débitos incluídos no programa. “A elucidação beneficia os contribuintes que têm grande volume de débitos em discussão, mas não pretendem desistir de todos para inclui-­los no programa. Ainda assim, eles poderão aproveitar os benefícios do Pert”, afirma.

Contudo, a Receita afirma que os depósitos judiciais serão alocados para quitar os débitos incluídos no Pert, antes da aplicação das reduções oferecidas. Na prática, isso faz com que o saldo dos contribuintes seja menor. Se isso fosse feito após os descontos, os depósitos seriam usados para abater dívidas menores.

Para o advogado Leo Lopes, do WFaria Advogados, a medida não é uma ilegalidade, porém uma incoerência. “O depósito judicial é o principal meio de garantia do pagamento do débito à Fazenda Pública, mas quem apresentou seguro, fiança bancária e penhora de imóvel terá maiores benefícios com as reduções do Pert”, diz.

O que deverá levar contribuintes ao Judiciário é a Receita reiterar a vedação à inclusão de débitos oriundos de auto de infração com multa qualificada no novo Refis. A multa qualificada equivale a 150% do tributo não pago por fraude ou dolo (intenção).

A Receita interpreta que a proibição está prevista no artigo 12 da Medida Provisória nº 783, que criou o Pert. O dispositivo veda a inclusão “após decisão administrativa definitiva”. Contudo, o Fisco entende que se o contribuinte desistir do processo e confessar a dívida para incluir no Pert “há definitividade”.

“Essa interpretação é totalmente ilegal ou não haveria motivo para a MP falar em decisão administrativa”, afirma Tostes. Lopes concorda: “A MP não se refere a casos dos quais o contribuinte vai desistir. Quem recorrer ao Judiciário conseguirá incluir os débitos que ainda estiverem em discussão.”

O novo Refis permite que dívidas com a Receita ou a Procuradoria-­Geral da Fazenda Nacional (PGFN) vencidas até 30 de abril deste ano, de pessoas físicas ou empresas, sejam pagas sob condições especiais. De acordo com a IN 1.711, a adesão ao Pert será possível de 3 de julho até 31 de agosto, quando o sistema deverá ser disponibilizado aos contribuintes pelo site da Receita. A PGFN ainda deverá regulamentar a MP 783.

Fonte: Valor Econômico
Data: 23 de junho de 2017
Acesso: 23 de junho de 2017

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