Brazil: Portaria Conjunta Nº 1.064/2015 E Instrução Normativa RFB Nº 1.576/2015

No dia 03 de agosto de 2015 foi publicada a Portaria Conjunta nº 1.064/2015, regulamentando os procedimentos a serem adotados pelos contribuintes para a consolidação dos débitos de que trata o artigo 2º da Lei nº 12.996/2014. 

Na mesma data, também foi publicada a Instrução Normativa RFB nº 1.576/2015, que alterou a Instrução Normativa nº 1.491/2014.

Assim sendo, transcrevemos abaixo as informações consideradas como as mais importantes disciplinadas pelas referidas normas:

PORTARIA CONJUNTA Nº 1.064/2015

(i) Das Informações a Serem Prestadas para Consolidação dos Débitos nas Modalidades de Parcelamento

O contribuinte que aderiu a quaisquer das modalidades de parcelamento previstas no § 1º do art. 1º da Portaria Conjunta PGFN/RFB nº 13, de 2014, e que tenha débitos a consolidar nas modalidades "demais débitos administrados pela PGFN" ou "demais débitos administrados pela RFB", deverá realizar os seguintes procedimentos à consolidação do parcelamento:

  • indicar os débitos a serem parcelados;
  • informar o número de prestações pretendidas; e
  • indicar os montantes de prejuízo fiscal e de base de cálculo negativa da CSLL a serem utilizados para liquidação de valores correspondentes a multas, de mora ou de ofício, e a juros moratórios.

O disposto acima se aplica inclusive ao contribuinte que optou pelas modalidades previstas nos incisos I ou III do § 1º do art. 1º da Portaria Conjunta PGFN/RFB nº 13/2014, e que tenha débitos a parcelar nas modalidades previstas nos incisos II ou IV desse mesmo dispositivo.

(ii) Das Informações a Serem Prestadas para Consolidação dos Débitos no Pagamento à Vista com Utilização de Prejuízo Fiscal e de Base de Cálculo Negativa da CSLL

O contribuinte que aderiu às modalidades de pagamento à vista com utilização de prejuízo fiscal e de base de cálculo negativa da CSLL, relativas aos débitos administrados pela PGFN e pela RFB, exceto os débitos previdenciários, a que se referem os incisos VI e VIII do caput do artigo 23 da Portaria Conjunta PGFN/RFB nº 13/2014, deverá realizar os seguintes procedimentos:

  • indicar os débitos pagos à vista; e
  • indicar os montantes de prejuízo fiscal e de base de cálculo negativa da CSLL a serem utilizados para liquidação de valores correspondentes a multas, de mora ou de ofício, e a juros moratórios.

(iii) Do Prazo e da Forma

Os procedimentos de consolidação deverão ser realizados exclusivamente nos sítios da RFB ou PGFN na Internet, até às 23h59min59s, no seguinte período:

  • de 8 a 25 de setembro de 2015, deverão adotar os procedimentos todas as pessoas jurídicas, exceto aquelas mencionadas abaixo; e
  • de 5 a 23 de outubro de 2015, deverão adotar os procedimentos todas as pessoas físicas, as pessoas jurídicas optantes pelo Simples Nacional, e as pessoas jurídicas omissas na apresentação da DIPJ relativa ao ano-calendário de 2014.

(iv) Da Utilização de Prejuízo Fiscal e de Base de Cálculo Negativa da CSLL

Os montantes de prejuízo fiscal e de base de cálculo negativa da CSLL a serem indicados deverão corresponder aos saldos disponíveis para utilização, após deduzidos os montantes já utilizados em compensação com a base de cálculo do IRPJ ou da CSLL, ocorridos ao longo dos períodos anteriores à data da prestação das informações de que trata esta Portaria Conjunta, ou em outras modalidades de pagamento ou de parcelamento.

(v) Da Indicação dos Débitos com Exigibilidade Suspensa 

Débitos com exigibilidade suspensa a parcelar ou pagos à vista com utilização de prejuízo fiscal ou de base de cálculo negativa da CSLL deverão ser selecionados no momento da prestação das informações necessárias à consolidação.

A inclusão nos parcelamentos de débitos que se encontram com exigibilidade suspensa em razão de impugnação ou de recurso administrativos implica desistência tácita destes.

As desistências de ações judiciais devem ser efetuadas até o último dia útil do mês subsequente ao que ocorreu a ciência da consolidação da respectiva modalidade de parcelamento ou pagamento à vista.

(vi) Da Consolidação 

A consolidação do parcelamento ou a homologação do pagamento à vista somente será efetivada se o contribuinte tiver efetuado o pagamento, dentro do prazo de que trata o art. 4º da Portaria Conjunta (8 a 25 de setembro de 2015 – todas as pessoas jurídicas - e 5 a 23 de outubro de 2015 - todas as pessoas físicas, as pessoas jurídicas optantes pelo Simples Nacional, e as pessoas jurídicas omissas na apresentação da DIPJ relativa ao ano-calendário de 2014):

  • de todas as prestações devidas até o mês anterior ao prazo anteriormente mencionado; ou
  • do saldo devedor de que trata o § 3º do art. 20 da Portaria Conjunta PGFN/RFB nº 13, de 2014, quando se tratar de modalidade de pagamento à vista com utilização de créditos decorrentes de prejuízo fiscal ou de base de cálculo negativa da CSLL.
  • os valores referidos nos itens acima devem ser considerados em relação a totalidade dos débitos indicados em cada modalidade.

(vii) Do Deferimento do Parcelamento 

O deferimento do parcelamento ocorrerá na data em que o contribuinte concluir a apresentação das informações necessárias à consolidação, desde que todas as prestações devidas estejam devidamente recolhidas. Os efeitos do deferimento retroagem à data do requerimento de adesão.

(viii) Da Prestação de Informações em Outros Parcelamentos

A RFB e a PGFN estabelecerão, por meio de ato conjunto, e divulgarão, em seus sítios na Internet, o prazo para a realização dos procedimentos de informação para consolidação, relativos aos débitos previdenciários, nas modalidades previstas nos incisos I e III do §1º do art. 1º da Portaria Conjunta PGFN/RFB nº 13/2014, ou nos incisos V e VII do art. 23 dessa mesma Portaria Conjunta.

O contribuinte que aderiu ao pagamento à vista com utilização de prejuízos fiscais e de bases de cálculo negativas da CSLL ou ao parcelamento de que trata a Portaria Conjunta PGFN/RFB nº 13/2014, e que tenha débitos a consolidar nas modalidades previstas no art. 17 da Lei nº 12.865/2013, não deverá indicar esses débitos na consolidação de que trata esta Portaria Conjunta.

INSTRUÇÃO NORMATIVA RFB Nº 1.576/2015

O artigo 1º da aludida Instrução Normativa traz alterações aos artigos 1º e 2º da Instrução Normativa RFB Nº 1.491/2014. 

Assim sendo, poderão ser incluídos nas modalidades de que trata o § 1º do art. 1º da Portaria Conjunta PGFN/RFB nº 13/2014, os débitos vencidos até 31 de dezembro de 2013, desde que declarados à Secretaria da Receita Federal do Brasil até 14 de agosto de 2015.

Além disso, outro ponto que merece destaque é a possibilidade de se incluir débitos nas modalidades de que trata o § 1º do art. 1º da Portaria Conjunta PGFN/RFB nº 13/2014, vencidos até 31 de dezembro de 2013, que estejam sob procedimento fiscalizatório não finalizado até 14 de agosto de 2015.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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