{"id":54857,"date":"2025-09-02T10:46:24","date_gmt":"2025-09-02T13:46:24","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=54857"},"modified":"2025-09-02T10:46:24","modified_gmt":"2025-09-02T13:46:24","slug":"novos-editais-de-transacao-tributaria-tratam-de-remuneracao-indireta-e-bonificacoes-condicionais","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/09\/02\/novos-editais-de-transacao-tributaria-tratam-de-remuneracao-indireta-e-bonificacoes-condicionais\/","title":{"rendered":"NOVOS EDITAIS DE TRANSA\u00c7\u00c3O TRIBUT\u00c1RIA TRATAM DE REMUNERA\u00c7\u00c3O INDIRETA E BONIFICA\u00c7\u00d5ES CONDICIONAIS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As propostas de transa\u00e7\u00e3o por ades\u00e3o s\u00e3o voltadas \u00e0 resolu\u00e7\u00e3o de controv\u00e9rsias tribut\u00e1rias relevantes e disseminadas, em contencioso administrativo ou judicial, nos termos da Lei n\u00ba 13.988\/2020.<\/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 Receita Federal do Brasil (RFB) e a Procuradoria-Geral da Fazenda Nacional (PGFN) publicaram os editais n\u00ba 58 e n\u00ba 59, de 29 de agosto de 2025, com propostas de transa\u00e7\u00e3o por ades\u00e3o voltadas \u00e0 resolu\u00e7\u00e3o de controv\u00e9rsias tribut\u00e1rias relevantes e disseminadas, em contencioso administrativo ou judicial, nos termos da Lei n\u00ba 13.988\/2020.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A iniciativa visa promover a resolu\u00e7\u00e3o de conflitos tribut\u00e1rios, estimulando a conformidade espont\u00e2nea, e contribuindo para uma administra\u00e7\u00e3o tribut\u00e1ria mais transparente, resolutiva e voltada ao di\u00e1logo com a sociedade.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O prazo para ades\u00e3o vai at\u00e9 as 19h do dia 29 de dezembro de 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Quais s\u00e3o os temas abrangidos?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Edital n\u00ba 58\/2025 Controv\u00e9rsia sobre a incid\u00eancia de PIS e Cofins sobre bonifica\u00e7\u00f5es e descontos condicionados concedidos por fornecedores ao com\u00e9rcio varejista.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Edital n\u00ba 59\/2025 Debates relacionados \u00e0 incid\u00eancia de tributos (IRPF, contribui\u00e7\u00f5es previdenci\u00e1rias e a terceiros) sobre remunera\u00e7\u00f5es indiretas de pessoas f\u00edsicas:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Stock Options;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Pagamentos de Participa\u00e7\u00e3o nos Lucros e Resultados (PLR);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Contribui\u00e7\u00f5es \u00e0 previd\u00eancia privada.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Destaque: Autorregulariza\u00e7\u00e3o (Portaria RFB n\u00ba 568\/2025)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os Editais preveem uma modalidade espec\u00edfica de pagamento aplic\u00e1vel a d\u00e9bitos formalizados a partir de do Programa de Autorregulariza\u00e7\u00e3o nos termos da Portaria RFB n\u00ba 568, de 15 de agosto de 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Nessa modalidade:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Descontos entre 5% e 40%, conforme o n\u00famero de parcelas;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Entrada entre 20% e 30%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Parcelamento em at\u00e9 37 meses;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Permite o uso de preju\u00edzo fiscal e base negativa da CSLL em at\u00e9 30% do saldo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Condi\u00e7\u00f5es Gerais de Pagamento<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Al\u00e9m da modalidade de autorregulariza\u00e7\u00e3o, os editais oferecem outras condi\u00e7\u00f5es de negocia\u00e7\u00e3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Descontos de at\u00e9 65%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Entrada m\u00ednima de 10%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Parcelamento em at\u00e9 61 meses;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Parcela m\u00ednima de R$ 500,00;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Uso de preju\u00edzo fiscal e base negativa da CSLL para amortiza\u00e7\u00e3o de at\u00e9 30% do saldo residual.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Como aderir<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os contribuintes interessados devem acessar o Portal e-CAC da Receita Federal, no menu: \u201cLegisla\u00e7\u00e3o e Processo\u201d &gt; \u201cRequerimentos Web\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Mais informa\u00e7\u00f5es<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os editais completos, com regras, modalidades de pagamento e documentos exigidos podem ser consultados aqui no site da Receita Federal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com informa\u00e7\u00f5es da Receita Federal<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: FENACON &#8211; POR FERNANDO OLIVAN <\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As propostas de transa\u00e7\u00e3o por ades\u00e3o s\u00e3o voltadas \u00e0 resolu\u00e7\u00e3o [&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-egN","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54857"}],"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=54857"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54857\/revisions"}],"predecessor-version":[{"id":54858,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54857\/revisions\/54858"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=54857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=54857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=54857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}