{"id":59431,"date":"2026-02-02T10:37:51","date_gmt":"2026-02-02T13:37:51","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59431"},"modified":"2026-02-02T10:49:30","modified_gmt":"2026-02-02T13:49:30","slug":"tributos-e-contribuicoes-federais-previdenciaria-pgfn-altera-edital-pgdau-no-11-2025-destinado-a-regularizacao-de-debitos-inscritos-em-divida-ativa-da-uniao","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/02\/02\/tributos-e-contribuicoes-federais-previdenciaria-pgfn-altera-edital-pgdau-no-11-2025-destinado-a-regularizacao-de-debitos-inscritos-em-divida-ativa-da-uniao\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; PGFN ALTERA EDITAL PGDAU N\u00ba 11\/2025 DESTINADO \u00c0 REGULARIZA\u00c7\u00c3O DE D\u00c9BITOS INSCRITOS EM D\u00cdVIDA ATIVA DA UNI\u00c3O"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Edital PGDAU n\u00ba\u00a0<strong>1\/2025<\/strong>\u00a0&#8211; DOU &#8211; Se\u00e7\u00e3o 3 de 30.01.2026<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Edital PGDAU n\u00ba\u00a0<strong>1\/2025<\/strong>\u00a0alterou o caput do art.\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bed%2Bpgdau%2B11%2B2025?doc=document&amp;pagina=null#fe%2Bed%2Bpgdau%2B11%2B2025@art1\"><strong>1\u00ba<\/strong><\/a>\u00a0e os incisos I e II do Edital PGDAU n\u00ba\u00a0<strong>11\/2025<\/strong>\u00a0, que estabelece as condi\u00e7\u00f5es para ades\u00e3o \u00e0 proposta de transa\u00e7\u00e3o da Procuradoria-Geral da Fazenda Nacional (PGFN), destinada \u00e0 regulariza\u00e7\u00e3o de d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o (DAU).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em face da nova reda\u00e7\u00e3o dada aos mencionados dispositivos legais:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) poder\u00e3o ser regularizados os d\u00e9bitos inscritos em DAU, das 08h00, hor\u00e1rio de Bras\u00edlia, de 02.06.2025, at\u00e9 \u00e0s 19h00, hor\u00e1rio de Bras\u00edlia, de\u00a0<strong>05.2026\u00a0<\/strong>(na reda\u00e7\u00e3o anterior, o prazo seria encerrado em 30.01.2026);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b) poder\u00e3o ser objeto da transa\u00e7\u00e3o os d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o, de natureza tribut\u00e1ria ou n\u00e3o tribut\u00e1ria, de valor consolidado igual ou inferior a R$ 45.000.000,00 por sujeito passivo, desde que a inscri\u00e7\u00e3o tenha ocorrido:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b.1)\u00a0<strong>at\u00e9 o dia 1\u00ba.11.2025<\/strong>\u00a0(a reda\u00e7\u00e3o anterior contemplava os d\u00e9bitos inscritos at\u00e9 o dia 02.07.2025), para as modalidades de Transa\u00e7\u00e3o por Capacidade de Pagamento, Transa\u00e7\u00e3o de D\u00e9bitos Considerados Irrecuper\u00e1veis e Transa\u00e7\u00e3o de Inscri\u00e7\u00f5es Garantidas por Seguro Garantia ou Carta; ou<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b.2)\u00a0<strong>at\u00e9 o dia 30.01.2025<\/strong>\u00a0(na reda\u00e7\u00e3o anterior, estavam contempladas os d\u00e9bitos inscritos at\u00e9 o dia 30.09.2024), para a modalidade de Transa\u00e7\u00e3o de Pequeno Valor.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Edital PGDAU n\u00ba\u00a0<strong>1\/2025<\/strong>\u00a0&#8211; DOU &#8211; Se\u00e7\u00e3o 3 de 30.01.2026)<\/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 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Edital PGDAU n\u00ba\u00a01\/2025\u00a0&#8211; DOU &#8211; Se\u00e7\u00e3o 3 de 30.01.2026<\/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-fsz","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59431"}],"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=59431"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59431\/revisions"}],"predecessor-version":[{"id":59450,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59431\/revisions\/59450"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}