{"id":55379,"date":"2025-09-18T10:53:27","date_gmt":"2025-09-18T13:53:27","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=55379"},"modified":"2025-09-18T10:53:27","modified_gmt":"2025-09-18T13:53:27","slug":"tributos-e-contribuicoes-federais-previdenciaria-receita-federal-altera-norma-que-disciplina-os-procedimentos-para-a-autorregularizacao-de-creditos-tributarios-no-ambito-do-litigio-zero","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/09\/18\/tributos-e-contribuicoes-federais-previdenciaria-receita-federal-altera-norma-que-disciplina-os-procedimentos-para-a-autorregularizacao-de-creditos-tributarios-no-ambito-do-litigio-zero\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; RECEITA FEDERAL ALTERA NORMA QUE DISCIPLINA OS PROCEDIMENTOS PARA A AUTORREGULARIZA\u00c7\u00c3O DE CR\u00c9DITOS TRIBUT\u00c1RIOS NO \u00c2MBITO DO LIT\u00cdGIO ZERO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bport%2Brfb%2B579%2B2025?doc=document&amp;pagina=null#fe%2Bport%2Brfb%2B579%2B2025\">579\/2025<\/a>\u00a0&#8211; DOU 1 de 17.09.2025<\/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\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bport%2Brfb%2B579%2B2025?doc=document&amp;pagina=null#fe%2Bport%2Brfb%2B579%2B2025\">579\/2025<\/a>\u00a0alterou a Portaria RFB n\u00ba\u00a0<a href=\"https:\/\/sitedoassinante.iob.com.br\/news_legdb.asp?id=284526\">568\/2025<\/a>, que disp\u00f5e sobre procedimentos para a autorregulariza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios no \u00e2mbito do Lit\u00edgio Zero 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;\">Para fins de deferimento do requerimento de habilita\u00e7\u00e3o, ser\u00e3o considerados os seguintes crit\u00e9rios:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) regularidade cadastral do sujeito passivo;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b) hist\u00f3rico de regularidade fiscal do sujeito passivo;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">c) compatibilidade entre escritura\u00e7\u00f5es ou declara\u00e7\u00f5es e os atos praticados pelo contribuinte;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">d) consist\u00eancia das informa\u00e7\u00f5es prestadas nas declara\u00e7\u00f5es e nas escritura\u00e7\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">De acordo com as altera\u00e7\u00f5es da norma em refer\u00eancia, atendidos os crit\u00e9rios supramencionados, a RFB constituir\u00e1 o cr\u00e9dito tribut\u00e1rio pass\u00edvel de autorregulariza\u00e7\u00e3o em at\u00e9 30 dias do protocolo do requerimento, exclu\u00edda a aplica\u00e7\u00e3o de multa de of\u00edcio,\u00a0inclusive mutas isoladas, ou de mora. Anteriormente, era exclu\u00edda somente a multa de of\u00edcio ou de mora.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria RFB n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bport%2Brfb%2B579%2B2025?doc=document&amp;pagina=null#fe%2Bport%2Brfb%2B579%2B2025\">579\/2025<\/a>\u00a0&#8211; DOU 1 de 17.09.2025)<\/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><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria RFB n\u00ba\u00a0579\/2025\u00a0&#8211; DOU 1 de 17.09.2025<\/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-epd","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55379"}],"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=55379"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55379\/revisions"}],"predecessor-version":[{"id":55380,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/55379\/revisions\/55380"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=55379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=55379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=55379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}