{"id":135568,"date":"2022-11-30T10:42:43","date_gmt":"2022-11-30T13:42:43","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/receita-federal-do-brasil-portaria-rfb-no-247-22-transacao-creditos-tributarios-regulamentacao\/"},"modified":"2023-01-17T10:43:39","modified_gmt":"2023-01-17T13:43:39","slug":"receita-federal-do-brasil-portaria-rfb-no-247-22-transacao-creditos-tributarios-regulamentacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/receita-federal-do-brasil-portaria-rfb-no-247-22-transacao-creditos-tributarios-regulamentacao\/","title":{"rendered":"RECEITA FEDERAL DO BRASIL \u2013 PORTARIA RFB N\u00ba 247\/22 \u2013 TRANSA\u00c7\u00c3O CREDITOS TRIBUT\u00c1RIOS &#8211; REGULAMENTA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Publicada no dia 22\/11\/22 a referida portaria estabelece os procedimentos, requisitos e condi\u00e7\u00f5es para a realiza\u00e7\u00e3o da transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios em contencioso administrativo sob a administra\u00e7\u00e3o da Secretaria Especial da Receita Federal do Brasil.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">As modalidades de transa\u00e7\u00e3o dos cr\u00e9ditos tribut\u00e1rios em contencioso administrativo fiscal sob administra\u00e7\u00e3o da RFB s\u00e3o:<\/p>\n<ol style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li>transa\u00e7\u00e3o por ades\u00e3o \u00e0 proposta da RFB;<\/li>\n<li>transa\u00e7\u00e3o individual proposta pela RFB; e;<\/li>\n<li>transa\u00e7\u00e3o individual proposta pelo contribuinte.<\/li>\n<\/ol>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Nestas hip\u00f3teses, est\u00e3o previstos:<\/p>\n<ol style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li>pagamento de entrada m\u00ednima;<\/li>\n<li>descontos em rela\u00e7\u00e3o a d\u00e9bitos considerados irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o;<\/li>\n<li>possibilidade de diferimento ou morat\u00f3ria;<\/li>\n<li>flexibiliza\u00e7\u00e3o das regras para aceita\u00e7\u00e3o, avalia\u00e7\u00e3o, substitui\u00e7\u00e3o, e;<\/li>\n<li>libera\u00e7\u00e3o de arrolamentos e demais garantias.<\/li>\n<\/ol>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Tamb\u00e9m existe previs\u00e3o para que, ap\u00f3s a incid\u00eancia dos descontos ajustados, poder\u00e1 ser admitida na transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios a utiliza\u00e7\u00e3o de cr\u00e9ditos decorrentes de preju\u00edzo fiscal e da base de c\u00e1lculo negativa da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido &#8211; CSLL.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-135568","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135568\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=135568"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135568\/revisions\/"}],"predecessor-version":[{"id":135569,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135568\/revisions\/135569\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}