Vantagens e desvantagens do PRT , cujo prazo de adesão termina no dia 31 de maio

Vantagens e desvantagens do PRT , cujo prazo de adesão termina no dia 31 de maio

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As empresas e pessoas físicas com dívidas para com o fisco que pretendem regularizá-las têm até o dia 31 de maio para aderir ao Programa de Regularização Tributária – PRT. Na prática, podem fazer parte do programa os seguintes débitos: inscritos em Dívida Ativa da União – DAU até a data de adesão ao programa, de natureza tributária ou não tributária, vencidos até 30 de novembro de 2016; objetos de parcelamento anteriores ativos ou rescindidos; e em discussão judicial, mesmo que em fase de execução fiscal já ajuizada. Em entrevista ao Portal Dedução, o especialista em direito tributário e sócio do escritório FCR-Law, Eduardo Fleury, explica se o PRT pode ou não ser considerado como uma oportunidade para as empresas quitarem suas dívidas, bem como suas vantagens e desvantagens.

O PRT pode ser considerado uma oportunidade para as empresas que estão em dívida para com a Receita Federal ou a Procuradoria-Geral da Fazenda Nacional?

Na  verdade, o PRT não representa uma grande oportunidade para a maioria das empresas. Proporciona, apenas, a oportunidade de ter um prazo maior do que o normal (60 meses) para pagar as dívidas tributárias (máximo de 120 prestações). Também cabe ressaltar que não há desconto em multas ou juros.

Na prática, há alguma vantagem no PRT?

Para as empresas com dívida tributária junto à Receita Federal (débitos não inscritos na Procuradoria da Fazenda Nacional) existe a oportunidade de utilização dos créditos tributários, inclusive, decorrentes de prejuízo fiscal para fazer o pagamento. No entanto, nesta hipótese, deverá ocorrer o pagamento à vista de no mínimo 20% do total do débito.

Há desvantagens, Quais?

O parcelamento criado é muito restrito no que se refere à possibilidade de ser excluído do parcelamento. Havendo a exclusão do Programa de Regularização Tributário – PRT, a empresa não poderá ingressar em outra forma de parcelamento.

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No PRT, não há previsão de redução de multas, juros, encargos legais etc, diferente de outros Refis. Por conta desta realidade, o senhor acredita que pode ser menor o número de empresas que irão aderir ao Programa?

Sem dúvida, a adesão será muito baixa, principalmente em razão de não haver descontos nas multas, juros e encargos legais.

Qual é o principal destaque do PRT?

A intenção do governo seria de não criar mais parcelamentos que concedessem muitos benefícios e, assim, fazer com que o contribuinte não ficasse “mal acostumado” com programas como os antigos Refis. No entanto, considerando o péssimo momento que a economia brasileira está passando, entendo que agora não seria o momento de tentar “educar” o contribuinte brasileiro.

O parcelamento pode significar uma interessante alternativa para as pessoas físicas ou jurídicas que foram afetadas pela crise?

Considerando apenas os casos de inadimplência, isto é, aqueles em que o contribuinte declarou, mas não pagou em razão da crise, entendo que seria uma boa oportunidade.

Entrevista: Danielle Ruas

Fonte: Portal Dedução
Data: 26 de abril de 2017
Acesso: 28 de abril de 2017

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  131. Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!|

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