Receita Federal dispões sobre a prestação de informações para consolidação de débitos no Pert

Receita Federal dispões sobre a prestação de informações para consolidação de débitos no Pert

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A Instrução Normativa RFB nº 1.855/2018 dispõe sobre a prestação de informações para fins de consolidação de débitos no Programa Especial de Regularização Tributária (Pert), instituído pela Lei nº 13.496/2017, no âmbito da Secretaria da Receita Federal do Brasil (RFB).

Relativamente aos parcelamentos e pagamentos à vista, relativos aos demais débitos administrados pela RFB:

a) devem ser incluídos nos parcelamentos e pagamentos à vista os débitos que forem recolhidos por meio de Documento de Arrecadação de Receitas Federais (Darf) decorrentes das contribuições sociais previstas nas alíneas “a”, “b” e “c” do parágrafo único do art. 11 da Lei nº 8.212/1991, das contribuições instituídas a título de substituição e das contribuições devidas a terceiros, assim entendidas outras entidades e fundos, conforme os termos do § 2º do art. 4º da Instrução Normativa nº 1.711/2017;
b) deve cumprir as regras estabelecidas o sujeito passivo que optou pelo parcelamento ou pagamento à vista dos demais débitos relativos aos tributos administrados pela RFB.

Vale ressaltar que as regras previstas no referido ato não se aplicam ao sujeito passivo que optou pelo parcelamento ou pagamento à vista dos débitos previdenciários que foram arrecadados por meio de Guia da Previdência Social (GPS) de que trata o inciso I do § 1º do art. 4º da Instrução Normativa RFB nº 1.711/2017.

Assim, enquadra-se nas regras previstas no ato em referência o sujeito passivo que não tenha sido excluído do Pert e que, depois da adesão ao parcelamento, até a prestação das informações, deixou de recolher mensalmente as parcelas do parcelamento, bem como os débitos vencidos após 30.04.2017, tenha recebido a comunicação concedendo o prazo de 30 dias, contado da data da postagem da comunicação, para que, conforme o caso:

  1. a) regularize os débitos vencidos após 30.04.2017;
    b) indique os débitos que comporão o parcelamento e regularize as parcelas não pagas, total ou parcialmente;
    c) apresente as informações relativas aos créditos que pretende utilizar para quitar os débitos, observados os dispositivos da referida norma.

O sujeito passivo que optou pelo pagamento à vista ou pelo parcelamento dos demais débitos deverá indicar, exclusivamente no site da RFB na Internet (http://rfb.gov.br), nos dias úteis do período de 10 a 28.12.2018, das 7h às 21h, horário de Brasília:

a) os débitos que deseja incluir no Pert;
b) o número de prestações pretendidas, se for o caso;
c) os montantes dos créditos decorrentes de prejuízo fiscal e de base de cálculo negativa da Contribuição Social sobre o Lucro (CSL), se for o caso; e
d) o número, a competência e o valor do pedido eletrônico de restituição efetuado por meio do programa Pedido de Restituição, Ressarcimento ou Reembolso e declaração de Compensação (PER/DCOMP), relativos aos demais créditos próprios a serem utilizados no Pert, se for o caso.

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A consolidação somente será efetivada se o sujeito passivo tiver efetuado o pagamento:

 

O pagamento dos valores supramencionados e das parcelas com vencimento a partir de dezembro/2018 deverão ser feitos exclusivamente por meio de Darf, emitido por funcionalidade específica disponível no site da RFB na Internet.

Considera-se deferido o parcelamento na data em que o sujeito passivo concluir a apresentação das informações necessárias à consolidação, desde que cumprido o disposto no quadro supra, sendo que os efeitos do deferimento retroagem à data da adesão ao Pert.

(Instrução Normativa RFB nº 1.855/2018 – DOU 1 de 10.12.2018)

Fonte: Editorial IOB
Data: 10 de dezembro de 2018
Acesso: 17 de dezembro de 2018

 

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