{"id":52952,"date":"2025-07-07T10:58:52","date_gmt":"2025-07-07T13:58:52","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=52952"},"modified":"2025-07-07T10:58:52","modified_gmt":"2025-07-07T13:58:52","slug":"tributos-e-contribuicoes-federais-previdenciaria-receita-federal-traz-novas-disposicoes-sobre-a-transacao-de-creditos-tributarios","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/07\/07\/tributos-e-contribuicoes-federais-previdenciaria-receita-federal-traz-novas-disposicoes-sobre-a-transacao-de-creditos-tributarios\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; RECEITA FEDERAL TRAZ NOVAS DISPOSI\u00c7\u00d5ES SOBRE A 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 555\/2025 &#8211; DOU 1 de 07.07.2025.<\/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 Portaria RFB n\u00ba 555\/2025 redisciplinou 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), dispondo, entre outros provid\u00eancias, sobre:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">a) os princ\u00edpios e objetivos da transa\u00e7\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">b) as modalidades de transa\u00e7\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">c) das obriga\u00e7\u00f5es do sujeito passivo em qualquer modalidade transa\u00e7\u00e3o celebrada nos termos da citada norma;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">d) os efeitos da transa\u00e7\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">e) as hip\u00f3teses de veda\u00e7\u00e3o \u00e0 transa\u00e7\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">f) as condi\u00e7\u00f5es gerais para a celebra\u00e7\u00e3o de transa\u00e7\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">g) a utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL);<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">h) a transa\u00e7\u00e3o por ades\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">i) a transa\u00e7\u00e3o individual;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">j) a transa\u00e7\u00e3o individual simplificada;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">k) a rescis\u00e3o da transa\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma em refer\u00eancia revoga, com efeitos a partir de 07.07.2025, a Portaria RFB n\u00ba 247\/2022 , que anteriormente disciplinava o assunto.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria RFB n\u00ba 555\/2025 &#8211; DOU 1 de 07.07.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria RFB n\u00ba 555\/2025 &#8211; DOU 1 de 07.07.2025.<\/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-dM4","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52952"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=52952"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52952\/revisions"}],"predecessor-version":[{"id":52953,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52952\/revisions\/52953"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=52952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=52952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=52952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}