Receita fixa prazo e regras para consolidação de débitos do PRT

Receita fixa prazo e regras para consolidação de débitos do PRT

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Através da Instrução Normativa RFB 1.809/2018 a Receita Federal do Brasil estipulou as informações necessárias à consolidação de débitos no Programa de Regularização Tributária (PRT).

O sujeito passivo que optou pelo pagamento à vista ou pelo parcelamento dos demais débitos administrados pela RFB deverá indicar, exclusivamente no sítio da RFB na Internet, no período de 11 a 29 de junho de 2018, das 7 horas às 21 horas, horário de Brasília, nos dias úteis:

I – os débitos que deseja incluir no PRT, cuja exigibilidade esteja suspensa em decorrência de impugnação ou de recursos administrativos;

II – o número de prestações pretendidas, se for o caso;

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III – os montantes dos créditos decorrentes de prejuízo fiscal e de base de cálculo negativa da CSLL a serem utilizados para liquidação de até 80% (oitenta por cento) da dívida consolidada, se for o caso; e

IV – o número, a competência e o valor do Pedido Eletrônico de Restituição, Ressarcimento ou Reembolso 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 PRT, se for o caso.

Fonte: Guia Tributário 
Data: 11 de junho de 2018
Acesso: 15 de junho de 2018

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