{"id":137196,"date":"2025-08-20T20:32:07","date_gmt":"2025-08-20T23:32:07","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/portaria-rfb-no-568-25-programa-litigio-zero-creditos-tributarios-autorregularizacao-regulamentacao\/"},"modified":"2025-08-20T20:32:39","modified_gmt":"2025-08-20T23:32:39","slug":"portaria-rfb-no-568-25-programa-litigio-zero-creditos-tributarios-autorregularizacao-regulamentacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/portaria-rfb-no-568-25-programa-litigio-zero-creditos-tributarios-autorregularizacao-regulamentacao\/","title":{"rendered":"PORTARIA RFB N\u00ba 568\/25 &#8211; PROGRAMA \u201cLIT\u00cdGIO ZERO\u201d &#8211; CR\u00c9DITOS TRIBUT\u00c1RIOS \u2013 AUTORREGULARIZA\u00c7\u00c3O \u2013 REGULAMENTA\u00c7\u00c3O"},"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-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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Pela referida portaria, publicada em 18\/08\/25 a Receita Federal com o objetivo de prevenir e reduzir lit\u00edgios tribut\u00e1rios e assim evitar uma autua\u00e7\u00e3o fiscal e incid\u00eancia de penalidades como multa de of\u00edcio ou de mora, fixou os procedimentos para autorregulariza\u00e7\u00e3o na \u00e1rea federal do Programa Lit\u00edgio Zero no que concerne ao contencioso tribut\u00e1rio de relevante e disseminada controv\u00e9rsia jur\u00eddica.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Com prazo de ades\u00e3o encerrando em 28\/11\/25 encontram-se em vig\u00eancia o Edital PGFN\/RFB n\u00ba 52\/25, que trata sobre a irretroatividade do conceito de &#8220;pra\u00e7a&#8221; para aplica\u00e7\u00e3o do Valor Tribut\u00e1vel M\u00ednimo (VTM) nas opera\u00e7\u00f5es entre interdependentes, para fins de incid\u00eancia do IPI, o Edital PGFN\/RFB n\u00ba 53\/25, que versa sobre os crit\u00e9rios de apura\u00e7\u00e3o do pre\u00e7o de transfer\u00eancia pelo m\u00e9todo Pre\u00e7o de Revenda menos Lucro PRL, e o Edital PGFN\/RFB n\u00ba 54\/25 que disp\u00f5e sobre a incid\u00eancia de IRPJ e CSLL na desmutualiza\u00e7\u00e3o da Bovespa e da BM&#038;F, e incid\u00eancia de Contribui\u00e7\u00e3o para o PIS\/Pasep e Cofins sobre valores de venda de a\u00e7\u00f5es recebidas na desmutualiza\u00e7\u00e3o da Bovespa e BM&#038;F.<\/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-137196","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137196\/"}],"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=137196"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137196\/revisions\/"}],"predecessor-version":[{"id":137197,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137196\/revisions\/137197\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}