{"id":8251,"date":"2020-04-15T11:03:56","date_gmt":"2020-04-15T14:03:56","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=8251"},"modified":"2020-04-15T11:03:56","modified_gmt":"2020-04-15T14:03:56","slug":"transacao-resolutiva-de-litigio-relativo-a-cobranca-de-creditos-da-fazenda-publica-de-natureza-tributaria-ou-nao-tributaria","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/04\/15\/transacao-resolutiva-de-litigio-relativo-a-cobranca-de-creditos-da-fazenda-publica-de-natureza-tributaria-ou-nao-tributaria\/","title":{"rendered":"TRANSA\u00c7\u00c3O RESOLUTIVA DE LIT\u00cdGIO RELATIVO \u00c0 COBRAN\u00c7A DE CR\u00c9DITOS DA FAZENDA P\u00daBLICA, DE NATUREZA TRIBUT\u00c1RIA OU N\u00c3O TRIBUT\u00c1RIA"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>LEI N\u00ba 13.988, DE 14 DE ABRIL DE 2020 &#8211; Convers\u00e3o da Medida Provis\u00f3ria n\u00ba 899, de 2019<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><u>ABRANG\u00caNCIA<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211; aos\u00a0<strong>cr\u00e9ditos tribut\u00e1rios\u00a0<u>n\u00e3o judicializados<\/u>\u00a0sob a administra\u00e7\u00e3o da SRFB<\/strong>; (inciso I, \u00a74\u00ba do art. 1\u00ba)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211;\u00a0<strong><u>\u00e0 d\u00edvida ativa e aos tributos da Uni\u00e3o<\/u><\/strong>, cujas inscri\u00e7\u00e3o, cobran\u00e7a e representa\u00e7\u00e3o incumbam \u00e0 PGFN; (inciso II, \u00a74\u00ba do art. 1\u00ba)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">III &#8211; no que couber, \u00e0\u00a0<strong><u>d\u00edvida ativa das autarquias e das funda\u00e7\u00f5es p\u00fablicas federais<\/u><\/strong>, cujas inscri\u00e7\u00e3o, cobran\u00e7a e representa\u00e7\u00e3o incumbam \u00e0 PGFN. (inciso III, \u00a74\u00ba do art. 1\u00ba)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><u>VEDA\u00c7\u00d5ES<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I \u2013 redu\u00e7\u00e3o de multas de natureza penal;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II \u2013\u00a0<strong><u>concess\u00e3o de descontos a cr\u00e9ditos relativos ao<\/u><\/strong>:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong><u>SIMPLES NACIONAL<\/u><\/strong>, enquanto n\u00e3o editada lei complementar autorizativa;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong><u>FGTS<\/u><\/strong>, enquanto n\u00e3o autorizado pelo seu Conselho Curador;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">III &#8211; envolva devedor contumaz, conforme definido em lei espec\u00edfica.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Importante: nos termos da lei\u00a0<strong>considera-se microempresa ou empresa de pequeno porte a pessoa jur\u00eddica<\/strong><u>cuja\u00a0<strong>receita bruta esteja nos limites fixados nos incisos I e II do caput do art. \u00ba3\u00ba da Lei Complementar n\u00ba 123<\/strong><\/u>, n\u00e3o aplicados os demais crit\u00e9rios para op\u00e7\u00e3o pelo regime especial por ela estabelecido. (R$ 360.000,00 a 4.800.000,00)\u00a0 art.6\u00ba<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>MODALIDADES DE TRANSA\u00c7\u00c3O<\/strong><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>PROPOSTA INDIVIDUAL OU POR ADES\u00c3O &#8211;\u00a0<u>CR\u00c9DITOS INSCRITOS NA D\u00cdVIDA ATIVA DA UNI\u00c3O, DE SUAS AUTARQUIAS E FUNDA\u00c7\u00d5ES P\u00daBLICAS<\/u>, ou na cobran\u00e7a de cr\u00e9ditos que seja compet\u00eancia da PGFN; (art. 10) * Depender\u00e1 de ato da PGFN delimitando demais par\u00e2metros<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0A transa\u00e7\u00e3o poder\u00e1 contemplar os seguintes benef\u00edcios:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211;\u00a0<u>a\u00a0concess\u00e3o de descontos nas multas, nos juros de mora e nos encargos legais<\/u>\u00a0relativos\u00a0<u>a cr\u00e9ditos<\/u>\u00a0<u>classificados como irrecuper\u00e1veis<\/u><u>\u00a0ou de dif\u00edcil recupera\u00e7\u00e3o,\u00a0conforme crit\u00e9rios estabelecidos pela autoridade fazend\u00e1ria;<\/u><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211;\u00a0<u>o oferecimento de prazos e formas de pagamento especiais<\/u>, inclu\u00eddos o diferimento e a morat\u00f3ria; e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">III &#8211;\u00a0<u>o oferecimento, a substitui\u00e7\u00e3o ou a aliena\u00e7\u00e3o de garantias e de constri\u00e7\u00f5es<\/u>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0VEDA\u00c7\u00d5ES:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211; reduzir o montante principal do cr\u00e9dito;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211;\u00a0<strong>redu\u00e7\u00e3o superior a 50%\u00a0<\/strong>(cinquenta por cento) do valor total dos cr\u00e9ditos a serem transacionados;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">III \u2013 concess\u00e3o de prazo de\u00a0<strong>quita\u00e7\u00e3o\u00a0<u>superior a 84 (oitenta e quatro) meses<\/u><\/strong>;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">IV \u2013 concess\u00e3o de prazo de\u00a0<strong>quita\u00e7\u00e3o\u00a0<u>superior a 60 (sessenta) meses para d\u00e9bitos previdenci\u00e1rios<\/u><\/strong>;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V &#8211;\u00a0<strong>envolva cr\u00e9ditos n\u00e3o inscritos em d\u00edvida ativa da Uni\u00e3o<\/strong>, exceto aqueles sob responsabilidade da PGU.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><u>Importante<\/u><\/strong><strong>:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0Caso a\u00a0<strong><u>transa\u00e7\u00e3o envolva pessoa natural, microempresa ou empresa de pequeno porte<\/u><\/strong>, a\u00a0<strong>redu\u00e7\u00e3o<\/strong>\u00a0m\u00e1xima ser\u00e1\u00a0<strong><u>de at\u00e9 70% (setenta por cento)<\/u><\/strong>, ampliando-se\u00a0<u>o prazo m\u00e1ximo de quita\u00e7\u00e3o para at\u00e9 145 (cento e quarenta e cinco) meses<\/u>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0<strong>Aplica-se a disposi\u00e7\u00e3o<\/strong>\u00a0de 70% de redu\u00e7\u00e3o e limite de 145 parcelas \u00e0s\u00a0<strong>institui\u00e7\u00f5es de ensino, Santas Casas de Miseric\u00f3rdia, sociedades cooperativas e demais organiza\u00e7\u00f5es da sociedade civil<\/strong>;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0<u>Incluem-se como\u00a0<strong>cr\u00e9ditos irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o<\/strong><\/u>, aqueles devidos por\u00a0<strong><u>empresas em processo de recupera\u00e7\u00e3o judicial<\/u><\/strong>, liquida\u00e7\u00e3o judicial, liquida\u00e7\u00e3o extrajudicial ou fal\u00eancia. (poder\u00e3o a crit\u00e9rio da PGFN ter tratamento diferenciado)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0Na transa\u00e7\u00e3o,\u00a0<strong><u>poder\u00e3o ser aceitas quaisquer modalidades de garantia previstas em lei<\/u><\/strong>, bem como cr\u00e9ditos l\u00edquidos e certos do contribuinte em desfavor da Uni\u00e3o, reconhecidos em decis\u00e3o transitada em julgado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0A proposta de transa\u00e7\u00e3o n\u00e3o suspende a exigibilidade dos cr\u00e9ditos por ela abrangidos nem o andamento das respectivas execu\u00e7\u00f5es fiscais.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0A transa\u00e7\u00e3o por ades\u00e3o ser\u00e1 realizada exclusivamente por meio eletr\u00f4nico.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0Todos os procedimentos e demais especificidades depender\u00e3o de ato do Procurador-Geral da Fazenda Nacional<\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>TRANSA\u00c7\u00c3O POR ADES\u00c3O NO CONTENCIOSO TRIBUT\u00c1RIO DE RELEVANTE E DISSEMINADA CONTROV\u00c9RSIA JUR\u00cdDICA (art. 16)<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.1\u00a0<strong><u>A proposta de transa\u00e7\u00e3o por ades\u00e3o ser\u00e1 divulgada na imprensa oficial e nos s\u00edtios dos respectivos \u00f3rg\u00e3os na internet, mediante edital\u00a0<\/u><\/strong><u>que especifique, de maneira objetiva,\u00a0<strong>as hip\u00f3teses f\u00e1ticas e jur\u00eddicas nas quais a Fazenda Nacional prop\u00f5e a transa\u00e7\u00e3o no contencioso tribut\u00e1rio<\/strong><\/u>, aberta \u00e0 ades\u00e3o de todos os sujeitos passivos que se enquadrem nessas hip\u00f3teses e que satisfa\u00e7am \u00e0s condi\u00e7\u00f5es previstas nesta Lei e no edital.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.2.\u00a0<strong>As redu\u00e7\u00f5es e concess\u00f5es de que trata s\u00e3o limitadas ao desconto de 50% (cinquenta por cento) do cr\u00e9dito, com prazo m\u00e1ximo de quita\u00e7\u00e3o de 84 (oitenta e quatro) meses<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.3. A celebra\u00e7\u00e3o da transa\u00e7\u00e3o compete a SRFB e PGFN<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.4\u00a0<strong><u>A transa\u00e7\u00e3o somente ser\u00e1 celebrada se constatada a exist\u00eancia<\/u><\/strong>, na data de publica\u00e7\u00e3o do edital, de inscri\u00e7\u00e3o em d\u00edvida ativa, de a\u00e7\u00e3o judicial, de embargos \u00e0 execu\u00e7\u00e3o fiscal ou de reclama\u00e7\u00e3o ou\u00a0<strong><u>recurso administrativo pendente de julgamento definitivo, relativamente \u00e0 tese objeto da transa\u00e7\u00e3o<\/u><\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.5.\u00a0 A transa\u00e7\u00e3o por ades\u00e3o ser\u00e1 realizada exclusivamente por meio eletr\u00f4nico.<\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>ADES\u00c3O NO CONTENCIOSO TRIBUT\u00c1RIO DE PEQUENO VALOR (art. 23)<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.1.\u00a0 Lan\u00e7amento fiscal e\/ou controv\u00e9rsia n\u00e3o supere 60 (sessenta) sal\u00e1rios m\u00ednimos;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.2. A transa\u00e7\u00e3o relativa a cr\u00e9dito tribut\u00e1rio de pequeno valor\u00a0<strong><u>ser\u00e1 realizada na pend\u00eancia de impugna\u00e7\u00e3o, de recurso ou de reclama\u00e7\u00e3o administrativa ou no processo de cobran\u00e7a da d\u00edvida ativa da Uni\u00e3o<\/u><\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.3. Considera-se contencioso tribut\u00e1rio de pequeno valor aquele cujo cr\u00e9dito tribut\u00e1rio em discuss\u00e3o n\u00e3o supere o limite previsto de 60 (sessenta) sal\u00e1rios m\u00ednimos\u00a0<strong><u>e que tenha como sujeito passivo pessoa natural, microempresa ou empresa de pequeno porte<\/u><\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.4.\u00a0 Benef\u00edcios:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0concess\u00e3o de descontos, observado o limite m\u00e1ximo de 50% (cinquenta por cento) do valor total do cr\u00e9dito;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0oferecimento de prazos e formas de pagamento especiais, inclu\u00eddos o diferimento e a morat\u00f3ria,\u00a0<strong><u>obedecido o prazo m\u00e1ximo de quita\u00e7\u00e3o de 60 (sessenta) meses<\/u><\/strong>; e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00d8\u00a0\u00a0<strong>oferecimento<\/strong>, substitui\u00e7\u00e3o ou aliena\u00e7\u00e3o\u00a0<strong>de garantias e de constri\u00e7\u00f5es<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.5. A celebra\u00e7\u00e3o da transa\u00e7\u00e3o compete a SRFB e PGFN;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3.6. A proposta de transa\u00e7\u00e3o poder\u00e1 ser condicionada ao compromisso do contribuinte ou do respons\u00e1vel de requerer a homologa\u00e7\u00e3o judicial do acordo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A lei entrar\u00e1 em vigor:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I &#8211; em 120 (cento e vinte) dias contados da data da sua publica\u00e7\u00e3o, em rela\u00e7\u00e3o ao contencioso fiscal de pequeno valor e<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II &#8211; na data de sua publica\u00e7\u00e3o, em rela\u00e7\u00e3o aos demais dispositivos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Bonetti &amp; Associados<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>LEI N\u00ba 13.988, DE 14 DE ABRIL DE 2020 &#8211; [&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":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-295","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/8251"}],"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=8251"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/8251\/revisions"}],"predecessor-version":[{"id":8252,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/8251\/revisions\/8252"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=8251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=8251"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=8251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}