{"id":59571,"date":"2026-02-05T10:51:23","date_gmt":"2026-02-05T13:51:23","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59571"},"modified":"2026-02-05T10:51:23","modified_gmt":"2026-02-05T13:51:23","slug":"receita-publica-ato-declaratorio-interpretativo-com-regras-transitorias-para-prazos-processuais","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/02\/05\/receita-publica-ato-declaratorio-interpretativo-com-regras-transitorias-para-prazos-processuais\/","title":{"rendered":"RECEITA PUBLICA ATO DECLARAT\u00d3RIO INTERPRETATIVO COM REGRAS TRANSIT\u00d3RIAS PARA PRAZOS PROCESSUAIS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O ADI tem validade at\u00e9 31 de mar\u00e7o pr\u00f3ximo e garante maior seguran\u00e7a jur\u00eddica aos contribuintes durante o per\u00edodo de transi\u00e7\u00e3o.<\/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 publicou na ter\u00e7a-feira,\u00a03\/2, o\u00a0<a href=\"https:\/\/normasinternet2.receita.fazenda.gov.br\/#\/consulta\/externa\/149140\">Ato Declarat\u00f3rio Interpretativo (ADI) RFB n.\u00ba 2\/2026<\/a>, que define regras tempor\u00e1rias para a contagem de prazos processuais at\u00e9 que os sistemas da Institui\u00e7\u00e3o sejam atualizados conforme as altera\u00e7\u00f5es introduzidas pela\u00a0Lei Complementar n.\u00ba 227\/2026. O ADI tem validade\u00a0at\u00e9 31 de mar\u00e7o pr\u00f3ximo\u00a0e assegura maior seguran\u00e7a jur\u00eddica aos contribuintes durante o per\u00edodo de transi\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para\u00a0todas as intima\u00e7\u00f5es realizadas at\u00e9 31 de mar\u00e7o de 2026, os prazos processuais dever\u00e3o observar a seguinte regra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">20 dias \u00fateis ou 30 dias corridos \u2014 adotando-se o prazo que terminar por \u00faltimo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Essa medida garante que o contribuinte sempre disponha do prazo mais favor\u00e1vel, evitando preju\u00edzos decorrentes da defasagem tempor\u00e1ria dos sistemas eletr\u00f4nicos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Prazos processuais abrangidos<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O ADI esclarece que a regra transit\u00f3ria se aplica aos seguintes procedimentos:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Impugna\u00e7\u00e3o de lan\u00e7amento\u00a0e\u00a0recurso volunt\u00e1rio, previstos no Decreto n.\u00ba 70.235\/1972;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Recurso volunt\u00e1rio em processos de compensa\u00e7\u00e3o\u00a0(art. 74, \u00a710, da Lei n.\u00ba 9.430\/1996);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Impugna\u00e7\u00f5es relativas ao Simples Nacional, incluindo:<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">indeferimento de op\u00e7\u00e3o,<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">exclus\u00e3o do regime, conforme o art. 39 da LC n.\u00ba 123\/2006.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Import\u00e2ncia para os contribuintes<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A medida traz impactos relevantes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Reduz o risco de perda de prazos\u00a0nos sistemas que est\u00e3o sendo ajustados \u00e0s novas regras;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Unifica o procedimento\u00a0para prazos processuais em diversas \u00e1reas do contencioso administrativo fiscal;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Garante previsibilidade e seguran\u00e7a jur\u00eddica\u00a0durante a adequa\u00e7\u00e3o tecnol\u00f3gica;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Exige aten\u00e7\u00e3o\u00a0das equipes jur\u00eddicas, fiscais e cont\u00e1beis respons\u00e1veis por acompanhar intima\u00e7\u00f5es e prazos.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Recomenda\u00e7\u00f5es<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal orienta que os contribuintes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Atualizem seus controles internos de prazos processuais at\u00e9 31\/3\/2026;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Considerem sempre o prazo mais favor\u00e1vel (20 dias \u00fateis ou 30 dias corridos) no per\u00edodo de transi\u00e7\u00e3o;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Revisem processos em andamento que possam ser afetados pela contagem diferenciada;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Monitorem eventuais mudan\u00e7as conforme a evolu\u00e7\u00e3o dos sistemas da Receita Federal do Brasil (RFB).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Base normativa<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">ADI RFB n.\u00ba 2, de 3\/2\/2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Lei Complementar n.\u00ba 227\/2026, art. 173<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Decreto n.\u00ba 70.235\/1972<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Lei n.\u00ba 9.430\/1996, art. 74, \u00a710<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Lei Complementar n.\u00ba 123\/2006, art. 39<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com informa\u00e7\u00f5es do Minist\u00e9rio da Fazenda<\/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<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>O ADI tem validade at\u00e9 31 de mar\u00e7o pr\u00f3ximo e [&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-fuP","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59571"}],"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=59571"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59571\/revisions"}],"predecessor-version":[{"id":59572,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59571\/revisions\/59572"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}