{"id":62469,"date":"2026-04-30T11:51:12","date_gmt":"2026-04-30T14:51:12","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62469"},"modified":"2026-04-30T11:51:12","modified_gmt":"2026-04-30T14:51:12","slug":"tributos-e-contribuicoes-federais-previdenciaria-receita-federal-amplia-hipoteses-de-utilizacao-de-prejuizo-fiscal-e-de-base-de-calculo-negativa-da-csll-na-transacao-de-creditos-tributarios","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2026\/04\/30\/tributos-e-contribuicoes-federais-previdenciaria-receita-federal-amplia-hipoteses-de-utilizacao-de-prejuizo-fiscal-e-de-base-de-calculo-negativa-da-csll-na-transacao-de-creditos-tributarios\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; RECEITA FEDERAL AMPLIA HIP\u00d3TESES DE UTILIZA\u00c7\u00c3O DE PREJU\u00cdZO FISCAL E DE BASE DE C\u00c1LCULO NEGATIVA DA CSLL NA TRANSA\u00c7\u00c3O DE CR\u00c9DITOS TRIBUT\u00c1RIOS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria RFB n\u00ba\u00a0<strong>676\/2026<\/strong>\u00a0&#8211; DOU 1 de 30.04.2026.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Portaria RFB n\u00ba\u00a0<strong>676\/2026<\/strong>\u00a0alterou o inciso I do \u00a7 2\u00ba do art.\u00a0<strong>20<\/strong>\u00a0da Portaria RFB n\u00ba\u00a0<strong>555\/2025<\/strong>, que disciplina os procedimentos, os requisitos e as condi\u00e7\u00f5es necess\u00e1rias \u00e0 realiza\u00e7\u00e3o da transa\u00e7\u00e3o dos cr\u00e9ditos tribut\u00e1rios em contencioso administrativo sob administra\u00e7\u00e3o da Secretaria Especial da Receita Federal do Brasil (RFB).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nos termos da nova reda\u00e7\u00e3o dada ao citado dispositivo legal,\u00a0<strong>a partir de 30.04.2026<\/strong>, os cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) podem ser utilizados para amortizar o valor principal do cr\u00e9dito tribut\u00e1rio e os acr\u00e9scimos legais que sobre ele incidirem.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Na reda\u00e7\u00e3o anterior, o aproveitamento desses cr\u00e9ditos para amortiza\u00e7\u00e3o do valor principal do cr\u00e9dito somente era admitida \u00e0s pessoas jur\u00eddicas em processo de recupera\u00e7\u00e3o judicial.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria RFB n\u00ba\u00a0<strong>676\/2026<\/strong>\u00a0&#8211; DOU 1 de 30.04.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Portaria RFB n\u00ba\u00a0676\/2026\u00a0&#8211; DOU 1 de 30.04.2026.<\/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-gfz","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62469"}],"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=62469"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62469\/revisions"}],"predecessor-version":[{"id":62470,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62469\/revisions\/62470"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62469"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}