{"id":56294,"date":"2025-10-20T11:14:52","date_gmt":"2025-10-20T14:14:52","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=56294"},"modified":"2025-10-20T11:15:21","modified_gmt":"2025-10-20T14:15:21","slug":"tributos-e-contribuicoes-federais-previdenciaria-receita-federal-altera-regras-para-a-aplicacao-da-multa-de-mora-sobre-debitos-objeto-de-parcelamento","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/10\/20\/tributos-e-contribuicoes-federais-previdenciaria-receita-federal-altera-regras-para-a-aplicacao-da-multa-de-mora-sobre-debitos-objeto-de-parcelamento\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; RECEITA FEDERAL ALTERA REGRAS PARA A APLICA\u00c7\u00c3O DA MULTA DE MORA SOBRE D\u00c9BITOS OBJETO DE PARCELAMENTO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">(Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.284\/2025 &#8211; DOU 1 de 17.10.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.284\/2025, entre outras provid\u00eancias, alterou o \u00a7 2\u00ba do art. 8\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.063\/2022, que Disp\u00f5e sobre o parcelamento de d\u00e9bitos perante a Secretaria Especial da Receita Federal do Brasil de que tratam os arts. 10 a 10-B, 11 a 13 e 14 a 14-F da Lei n\u00ba 10.522\/2002 (Cadin).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Em face da nova reda\u00e7\u00e3o dada ao mencionado dispositivo, por ocasi\u00e3o da consolida\u00e7\u00e3o do d\u00e9bito objeto do parcelamento, ser\u00e1 aplicada sobre o montante da d\u00edvida consolidada a multa de mora:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">a) de 20%, quando se tratar de d\u00e9bito de natureza tribut\u00e1ria (Lei n\u00ba 9.430\/1996, art. 61); ou<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">b) de 30%, quando se tratar de d\u00e9bito de natureza n\u00e3o tribut\u00e1ria (Lei n\u00ba 8.981\/1995, art. 84).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Cabe destacar que a reda\u00e7\u00e3o anterior do citado dispositivo, n\u00e3o previa a aplica\u00e7\u00e3o de multa diferenciada 30% no caso de parcelamento de d\u00e9bito de natureza n\u00e3o tribut\u00e1ria (letra &#8220;b&#8221; supra).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.284\/2025 &#8211; DOU 1 de 17.10.2025)<\/p>\n","protected":false},"author":14,"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-eDY","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/56294"}],"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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=56294"}],"version-history":[{"count":3,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/56294\/revisions"}],"predecessor-version":[{"id":56297,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/56294\/revisions\/56297"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=56294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=56294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=56294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}