{"id":60646,"date":"2026-03-09T10:08:01","date_gmt":"2026-03-09T13:08:01","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=60646"},"modified":"2026-03-09T10:12:46","modified_gmt":"2026-03-09T13:12:46","slug":"tributos-e-contribiucoes-federais-receita-federal-esclarece-sobre-a-possibilidade-de-habilitacao-ao-perse-por-pessoa-juridica-com-parcelamento-ativo-de-debitos-inscritos-no-cadin","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/03\/09\/tributos-e-contribiucoes-federais-receita-federal-esclarece-sobre-a-possibilidade-de-habilitacao-ao-perse-por-pessoa-juridica-com-parcelamento-ativo-de-debitos-inscritos-no-cadin\/","title":{"rendered":"TRIBUTOS E CONTRIBIU\u00c7\u00d5ES FEDERAIS &#8211; RECEITA FEDERAL ESCLARECE SOBRE A POSSIBILIDADE DE HABILITA\u00c7\u00c3O AO PERSE POR PESSOA JUR\u00cdDICA COM PARCELAMENTO ATIVO DE D\u00c9BITOS INSCRITOS NO CADIN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 30\/2026 &#8211; DOU 1 de 06.03.2026.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a030\/2026\u00a0esclareceu que o parcelamento, nos termos do inciso VI do art.\u00a0151\u00a0da Lei n\u00ba\u00a05.172\/1966\u00a0(\u00a0C\u00f3digo Tribut\u00e1rio Nacional\u00a0), dos d\u00e9bitos de natureza tribut\u00e1ria inscritos no Cadastro Informativo de cr\u00e9ditos n\u00e3o quitados do setor p\u00fablico federal (Cadin) acarreta a suspens\u00e3o do registro nesse cadastro, fazendo com que a situa\u00e7\u00e3o do sujeito passivo, em rela\u00e7\u00e3o a esses cr\u00e9ditos tribut\u00e1rios, se torne regular, permitindo &#8211; na aus\u00eancia de fatores impeditivos adicionais &#8211; a habilita\u00e7\u00e3o e a frui\u00e7\u00e3o do benef\u00edcio fiscal concedido no \u00e2mbito do Programa Emergencial de Retomada do Setor de Eventos (Perse), institu\u00eddo pela Lei n\u00ba\u00a014.148\/2021\u00a0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a030\/2026\u00a0&#8211; DOU 1 de 06.03.2026)<\/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","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 30\/2026 &#8211; DOU 1 de [&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-fMa","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/60646"}],"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=60646"}],"version-history":[{"count":3,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/60646\/revisions"}],"predecessor-version":[{"id":60655,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/60646\/revisions\/60655"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=60646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=60646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=60646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}