{"id":136470,"date":"2023-12-14T13:20:45","date_gmt":"2023-12-14T16:20:45","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/lei-14-740-23-tributos-federais-regularizacao-juros-e-multa-desconto-de-100\/"},"modified":"2023-12-14T13:21:07","modified_gmt":"2023-12-14T16:21:07","slug":"lei-14-740-23-tributos-federais-regularizacao-juros-e-multa-desconto-de-100","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/lei-14-740-23-tributos-federais-regularizacao-juros-e-multa-desconto-de-100\/","title":{"rendered":"LEI 14.740\/23 &#8211; TRIBUTOS FEDERAIS &#8211; REGULARIZA\u00c7\u00c3O &#8211; JUROS E MULTA &#8211; DESCONTO DE 100%"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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 fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A referida lei publicada em 30\/11\/23 prev\u00ea a autorregulariza\u00e7\u00e3o de d\u00e9bitos tribut\u00e1rios junto a Receita Federal que ainda n\u00e3o tenham sido constitu\u00eddos at\u00e9 30\/11\/23, mesmo com fiscaliza\u00e7\u00e3o j\u00e1 iniciada, como tamb\u00e9m os d\u00e9bitos que venham a ser constitu\u00eddos entre 30\/11\/23 e a data final do prazo de ades\u00e3o, sendo poss\u00edvel obter desconto de at\u00e9 100% de juros e multa e a utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e base de c\u00e1lculo negativa de CSLL.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A lei que permite a utiliza\u00e7\u00e3o de cr\u00e9ditos de precat\u00f3rios e de preju\u00edzo fiscal, determina ainda a n\u00e3o incid\u00eancia das multas de mora e de of\u00edcio sobre os d\u00e9bitos a serem constitu\u00eddos e a redu\u00e7\u00e3o de 100% dos juros de mora, quando ocorrer o pagamento da entrada, \u00e0 vista, de no m\u00ednimo 50% do valor do d\u00e9bito e o saldo remanescente for parcelado em at\u00e9 48 parcelas mensais e sucessivas.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A ades\u00e3o poder\u00e1 ocorrer at\u00e9 90 dias ap\u00f3s a regulamenta\u00e7\u00e3o da lei pela Receita Federal do Brasil.<\/p>\n<\/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-136470","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136470\/"}],"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=136470"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136470\/revisions\/"}],"predecessor-version":[{"id":136471,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136470\/revisions\/136471\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}