{"id":59584,"date":"2026-02-05T11:02:35","date_gmt":"2026-02-05T14:02:35","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59584"},"modified":"2026-02-05T11:06:55","modified_gmt":"2026-02-05T14:06:55","slug":"tributos-e-contribuicoes-federais-previdenciaria-receita-federal-esclarece-sobre-a-possibilidade-de-inclusao-de-debitos-de-contribuinte-individual-no-programa-de-autorregularizacao-incentivada-de-de","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2026\/02\/05\/tributos-e-contribuicoes-federais-previdenciaria-receita-federal-esclarece-sobre-a-possibilidade-de-inclusao-de-debitos-de-contribuinte-individual-no-programa-de-autorregularizacao-incentivada-de-de\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; RECEITA FEDERAL ESCLARECE SOBRE A POSSIBILIDADE DE INCLUS\u00c3O DE D\u00c9BITOS DE CONTRIBUINTE INDIVIDUAL NO PROGRAMA DE AUTORREGULARIZA\u00c7\u00c3O INCENTIVADA DE D\u00c9BITOS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a012\/2026\u00a0&#8211; DOU 1 de 04.02.2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a012\/2026\u00a0esclareceu que compete \u00e0 Secretaria Especial da Receita Federal do Brasil (RFB) planejar, executar, acompanhar e avaliar as atividades relativas \u00e0 tributa\u00e7\u00e3o, \u00e0 fiscaliza\u00e7\u00e3o, \u00e0 arrecada\u00e7\u00e3o, \u00e0 cobran\u00e7a e ao recolhimento das contribui\u00e7\u00f5es sociais previdenci\u00e1rias incidentes sobre o sal\u00e1rio-de-contribui\u00e7\u00e3o a cargo do contribuinte individual, por for\u00e7a da Lei n\u00ba\u00a011.457\/2007\u00a0, art.\u00a02\u00ba\u00a0, caput e \u00a7 3\u00ba; e da Lei n\u00ba\u00a08.212\/1991\u00a0, art. 33, caput, c\/c o art. 11, caput, inciso II e par\u00e1grafo \u00fanico, al\u00ednea &#8220;c&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Desse modo, conforme se depreende do disposto art.\u00a02\u00ba\u00a0da Lei n\u00ba\u00a014.740\/2023\u00a0, s\u00e3o pass\u00edveis de inclus\u00e3o no programa de autorregulariza\u00e7\u00e3o incentivada os d\u00e9bitos de contribui\u00e7\u00f5es sociais previdenci\u00e1rias devidas por contribuinte individual, desde que o vencimento original do tributo seja at\u00e9 30.11.2023, e que venham a ser constitu\u00eddos entre essa data e 1\u00ba.04.2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a012\/2026\u00a0&#8211; DOU 1 de 04.02.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a012\/2026\u00a0&#8211; DOU 1 de 04.02.2026.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-fv2","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59584"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=59584"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59584\/revisions"}],"predecessor-version":[{"id":59591,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59584\/revisions\/59591"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59584"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}