{"id":7536,"date":"2020-03-19T15:39:22","date_gmt":"2020-03-19T18:39:22","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=7536"},"modified":"2020-03-19T16:04:53","modified_gmt":"2020-03-19T19:04:53","slug":"pgfn-suspende-medidas-de-cobranca-por-um-prazo-de-90-dias-e-abre-parcelamento-extraordinario-para-o-momento-de-crise","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/03\/19\/pgfn-suspende-medidas-de-cobranca-por-um-prazo-de-90-dias-e-abre-parcelamento-extraordinario-para-o-momento-de-crise\/","title":{"rendered":"PGFN SUSPENDE MEDIDAS DE COBRAN\u00c7A POR UM PRAZO DE 90 DIAS E ABRE PARCELAMENTO EXTRAORDIN\u00c1RIO PARA O MOMENTO DE CRISE"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Minist\u00e9rio da Economia autorizou a Procuradoria Geral da Fazenda Nacional a suspender atos de cobran\u00e7a e facilitar a renegocia\u00e7\u00e3o de d\u00edvidas, por meio de um parcelamento extraordin\u00e1rio.<!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As determina\u00e7\u00f5es foram fundamentadas na Medida Provis\u00f3ria n\u00ba 899\/2019, conhecida como a MP do Contribuinte Legal, e, a autoriza\u00e7\u00e3o para tais mudan\u00e7as foi dada pela Portaria ME n\u00ba 103 de 17-03-2020 (DOU edi\u00e7\u00e3o extra de 18-03-2020).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assim, a Procuradoria Geral da Fazenda Nacional, por meio da Portaria PGFN n\u00ba 7.821 de 18-03-2020, estabeleceu as medidas para suspens\u00e3o das cobran\u00e7as pelo prazo de 90 (noventa) dias.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">E, a Portaria PGFN n\u00ba 7.820 de 18-03-2020, disciplinou os procedimentos e requisitos para a ades\u00e3o a transa\u00e7\u00e3o extraordin\u00e1ria na cobran\u00e7a de d\u00edvida ativa da Uni\u00e3o, vejamos as principais condi\u00e7\u00f5es para a realiza\u00e7\u00e3o do parcelamento em quest\u00e3o:<\/span><\/p>\n<table style=\"height: 1332px;\" width=\"825\">\n<tbody>\n<tr style=\"height: 176px;\">\n<td style=\"height: 176px; width: 815px; border-style: solid; border-color: #000000;\" colspan=\"6\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PORTARIA PGFN n\u00ba 7.820, de 18.03.2020 &#8211; DOU &#8211; Edi\u00e7\u00e3o Extra de 18.03.2020<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>TRANSA\u00c7\u00c3O EXTRAORDIN\u00c1RIA DA D\u00cdVIDA ATIVA DA UNI\u00c3O \u2013 ADES\u00c3O AT\u00c9 25\/03\/2020<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Dispon\u00edvel mediante acesso a Plataforma REGULARIZE \u2013 PGFN: <a href=\"http:\/\/www.regularize.pgfn.gov.br\">www.regularize.pgfn.gov.br<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"height: 144px; width: 196px; border-style: solid; border-color: #000000;\" rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PAGAMENTO DE ENTRADA<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 120px; width: 397px; border-style: solid; border-color: #000000;\" colspan=\"3\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PAGAMENTO SALDO REMANESCENTE<\/strong><\/span><\/p>\n<p>&nbsp;<\/td>\n<td style=\"height: 120px; width: 210px; border-style: solid; border-color: #000000;\" colspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>VALOR M\u00cdNIMO DAS PARCELAS<\/strong><\/span><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 122px; border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>At\u00e9 97 parcelas<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 122px; border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>At\u00e9 81 parcelas<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 141px; border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>At\u00e9 57 parcelas<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 109px; border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 100,00<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 95px; border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>R$ 500,00<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"height: 120px; width: 196px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1% do valor total dos d\u00e9bitos a serem transacionados, divididos em at\u00e9 3 parcelas iguais e sucessivas<\/span><\/td>\n<td style=\"height: 240px; width: 122px; border-style: solid; border-color: #000000; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Contribuinte pessoa natural, empres\u00e1rio individual, microempresa ou empresa de pequeno porte<\/span><\/td>\n<td style=\"height: 240px; width: 122px; border-style: solid; border-color: #000000; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Demais contribuintes<\/span><\/td>\n<td style=\"height: 240px; width: 141px; border-style: solid; border-color: #000000; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em se tratando das <u>contribui\u00e7\u00f5es sociais<\/u> previstas na al\u00ednea &#8220;a&#8221; do inciso I e no inciso II do caput do art. 195 da Constitui\u00e7\u00e3o<\/span><\/td>\n<td style=\"height: 240px; width: 109px; border-style: solid; border-color: #000000; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Contribuinte pessoa natural, empres\u00e1rio individual, microempresa ou empresa de pequeno porte<\/span><\/td>\n<td style=\"height: 240px; width: 95px; border-style: solid; border-color: #000000; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Demais casos<\/span><\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"height: 120px; width: 196px; border-style: solid; border-color: #000000; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2% do valor consolidado, em se tratando de <u>inscri\u00e7\u00f5es parceladas<\/u>, divididos em at\u00e9 3 parcelas iguais e sucessivas<\/span><\/td>\n<\/tr>\n<tr style=\"height: 732px;\">\n<td style=\"height: 732px; width: 815px; border-style: solid; border-color: #000000;\" colspan=\"6\"><span style=\"font-family: arial, helvetica, sans-serif;\">Observa\u00e7\u00f5es: A ades\u00e3o \u00e0 transa\u00e7\u00e3o extraordin\u00e1ria proposta pela Procuradoria-Geral da Fazenda Nacional implica:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00b7 pagamento da primeira parcela referente ao saldo remanescente dever\u00e1 ocorrer at\u00e9 o \u00faltimo dia \u00fatil do m\u00eas de junho de 2020;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00b7 tratando-se de inscri\u00e7\u00f5es parceladas, a ades\u00e3o fica condicionada \u00e0 desist\u00eancia do parcelamento em curso;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00b7 aos d\u00e9bitos objeto de discuss\u00e3o judicial fica sujeita \u00e0 apresenta\u00e7\u00e3o, pelo devedor, de c\u00f3pia do requerimento de desist\u00eancia das a\u00e7\u00f5es, impugna\u00e7\u00f5es ou recursos relativos aos cr\u00e9ditos transacionados, com pedido de extin\u00e7\u00e3o do respectivo processo com resolu\u00e7\u00e3o de m\u00e9rito;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00b7 manuten\u00e7\u00e3o autom\u00e1tica dos gravames decorrentes de arrolamento de bens, de medida cautelar fiscal e das garantias prestadas administrativamente ou nas a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal ou em qualquer outra a\u00e7\u00e3o judicial;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00b7 em caso de bens penhorados ou oferecidos em garantia de execu\u00e7\u00e3o fiscal, \u00e9 facultado ao sujeito passivo requerer a aliena\u00e7\u00e3o por iniciativa particular, para fins de amortiza\u00e7\u00e3o ou liquida\u00e7\u00e3o de saldo devedor transacionado.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">A transa\u00e7\u00e3o extraordin\u00e1ria prevista nesta Portaria n\u00e3o exclui a possibilidade de ades\u00e3o \u00e0s demais modalidades de transa\u00e7\u00e3o previstas na Portaria PGFN n\u00ba 11.956, de 27 de novembro de 2019.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Bonetti &amp; Associados (com informa\u00e7\u00f5es do Minist\u00e9rio da Economia e da PGFN)<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Minist\u00e9rio da Economia autorizou a Procuradoria Geral da Fazenda [&hellip;]<\/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":[7],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-1Xy","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7536"}],"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=7536"}],"version-history":[{"count":3,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7536\/revisions"}],"predecessor-version":[{"id":7540,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7536\/revisions\/7540"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=7536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=7536"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=7536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}