Pert

Refis da Crise: Saiba mais sobre o PERT

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O Governo Federal publicou a Medida Provisória nº 783, de 31 de maio de 2017, que institui o Programa Especial de Regularização Tributária (PERT) e foi regulamentado pela Instrução Normativa RFB nº 1.711, de 16 de junho de 2017.

Todas as pessoas físicas e jurídicas com débitos até 30 de abril de 2017, inclusive empresas com parcelamento anterior e até em recuperação judicial, bem como aquelas com discussão judicial ou administrativa. Os interessados em ingressar no regime devem apresentar um requerimento até 31 de agosto deste ano.

No PERT, o devedor poderá escolher os débitos que deseja parcelar, ou seja, não precisará incluir todos os débitos. O PERT manteve a exigência da regularidade fiscal nos tributos vincendos e no FGTS.  Existem duas modalidades de parcelamento:

Modalidades de parcelamento dentro da RFB, onde haverá duas submodalidades (débitos previdenciários e demais débitos):

1) pagamento à vista de, no mínimo, 20% em dinheiro, sem qualquer redução. Essa entrada poderá ser dividida em até cinco parcelas (agosto a dezembro). O restante poderá ser pago com prejuízo fiscal e base negativa da CSLL ou com outros créditos tributários. Se os créditos não forem suficientes para quitar os 80%, o contribuinte poderá parcelar o saldo remanescente em até 60 meses; ou

2) parcelamento escalonado em até 120 meses, sem descontos e sem entrada. Primeiras doze parcelas: 0,4% sobre o valor do débito; da 13ª até 24ª parcela: 0,5%; da 35% até 36%: 0,6%; restantes: até 84 prestações; ou

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3) pagamento à vista de, no mínimo, 20% em dinheiro, sem reduções, em até cinco meses, e o restante liquidados com descontos que variarão de acordo com o número das parcelas: – em uma única parcela (01/2018): redução de 90% nos juros e 50% nas multas; – em até 145 meses: redução de 80% nos juros e 40% nas multas; – em até 175 meses: redução de 50% nos juros e de 25% nas multas. Ainda nesta modalidade 3, se os débitos forem de até R$ 15.000.000,00, a entrada cairá de 20% para 7,5% até 12/2017 e, além disso, caberá o aproveitamento de prejuízo fiscal, base negativa de CSLL e outros créditos fiscais para quitar todo o saldo remanescente, com descontos nas multas e juros. Foi mantida a possibilidade de aproveitar crédito de outras empresas do mesmo grupo empresarial.

Modalidades de parcelamento dentro da PGFN, onde também haverá duas submodalidades (GPS e DARF):

1) parcelamento escalonado em até 120 meses, igual na RFB, sem descontos;  

2) entrada de 20%, sem reduções, em até cinco parcelas, e o restante poderá ser liquidado com os seguintes descontos: – em uma única parcela (01/2018): redução de 90% nos juros, 50% nas multas e de 25% nos encargos, inclusive honorários; – em até 145 parcelas, com redução de 80% nos juros, 40% nas multas e 25% nos encargos, inclusive honorários; – em até 175 meses, com redução de 50% nos juros, 25% nas multas e nos encargos, inclusive honorários. Tal como ocorre na RFB, para modalidade com dívida total, sem redução, de até R$ 15.000.000,00, a entrada cai de 20% para 7,5%, sem reduções. Se, de um lado, o PERT/PGFN não admite a utilização de créditos fiscais, admite-se a dação em pagamento com bens imóveis. O valor mínimo das parcelas, tanto RFB como PGFN, foram mantidos: R$ 200,00 para pessoas físicas e R$ 1.000,00 para pessoas jurídicas. O PERT não admite o parcelamento de débitos decorrentes de auto de infração em que foi caracterizada a sonegação fiscal, cujo processo administrativo transitou em julgado.

O devedor deverá realizar as simulações devidas para entender qual o melhor enquadramento. E, a possibilidade de utilização de prejuízos fiscais é uma boa solução para pagamento dos débitos.

A adesão ao Pert ocorrerá mediante requerimento a ser realizado exclusivamente por meio do sítio da PGFN, no Portal e-CAC PGFN, opção “Programa Especial de Regularização Tributária”

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