Brazil: Entre excessos e conveniência: a regulamentação do Refis

Foi publicada nesta quarta-feira (21/6), a Instrução Normativa nº 1.711, de 16 de junho de 2017, editada pela Receita Federal do Brasil (RFB), que regulamenta o Programa Especial de Regularização Tributária (PERT), instituído pela Medida Provisória nº 783, de 31 de maio de 2017.

Os contribuintes poderão parcelar débitos vencidos até 30 de abril de 2017 em até 175 meses com reduções de até 90% de juros e 50% de multas. Além de permitir a utilização de créditos de prejuízo fiscal e base de cálculo negativa para amortização de suas dívidas, o PERT concede benefícios extras aos contribuintes com dívida total de até R$ 15 milhões.

Sintetizamos na tabela abaixo os principais aspectos de cada modalidade do PERT.

De a cordo com a IN nº 1 .711/17, a adesão será formalizada diretamente no site da RFB (http://rfb.gov .br) a partir do dia 3 de julho até 31 de agosto de 2017. O requerimento dev erá acompanhar comprov ante de pagamento da primeira pa r cela e cópia dos pedidos de desistência e r enúncia formalizados nos autos de processos administrativos ou ju diciais, nos quais sejam discutidos débitos a serem inseridos no PERT.

Na r egulamentação, a Receita reconheceu expressamente a possibilidade de inclusão no PERT de débitos não const ituídos. Contribuintes poderão denunciar valores, por exemplo, de contingências provenientes de mudanças de entendimento jurisprudencial, aprov eitando condições facilitadas de pagamento.

O PERT c on c ede ao c ontribuinte " com dívida total, sem r edução, igual ou inferior a R$ 1 5 qu inze m ilhões" a possibilidade de reduzir o v alor da entrada a ser paga, de 2 0% a 7 ,5%, além de permitir a utilização de créditos de pr ejuízo fiscal e base de cálculo negativa para compensação dos débitos inseridos no programa.

A RFB dev eria t er aprov eitado a IN n º 1.711/1 7 para esclarecer a expressão "dívida t otal". Tais benesses foram concedidas àqueles qu e pretendem inserir no PERT débitos de até R$ 15 milhões ou apenas a contribuintes que possu am dívida total – nela compreendidas cobranças ativas, suspensas, contestadas com garantia – inferior a esse v alor?

No nosso entender, o limite diz r espeito à dívida que se pretende inserir no progr ama ou , quando muito, aos débitos apontados no extrato fiscal do contribuinte como impeditivos à r enovação de certidão de r egularidade fiscal. Afinal, discussões amparadas por causas su spensivas de exigibilidade ou caucionadas jamais poderiam ser r eputadas como dív ida do contribuinte nos termos do a rtigo 206 do Código Tributário Nacional (CTN), se não for intenção do cont ribuinte incluí-las no PERT.

A Receita também cometeu excessos na r egulamentação. Vedou a inclusão de débitos constituídos por lançamento efetuado em decorrência da constatação da prática de sonegação, fraude ou conluio. Ou seja, autos de infração la v rados com multa qualificada de 150%. No entanto, a v edação da MP 7 83/17 aplica -se apenas às autuações confirmadas por decisão administrativa definitiva.

Or a , enquanto o lançamento não for chancelado pela própria administração, haverá dúvida quanto às circunstâncias qu e ju stificaram a multa qualificada, frequentemente a fastada pelo Conselho Administrativo de Recursos Fiscais (Ca rf).

Cer tamente esses foram os motivos qu e lev aram a MP 783/17 a exigir decisão administrativa definitiva. Não pode a Receita Federal ampliar tal restrição para constranger contribuintes qu e sofreram autuações temerárias ainda não cr istalizadas. Ao fa zê-lo, ofendeu não só pr incípio da legalidade tributária, como o da presunção de inocência do cont ribuinte. Em nossa opinião, princípios constitucionais levariam a conclusão a inda mais extrema: não se pode impor a restrição enquanto não houver condenação. Isso por efeito do maltratado artigo 5º, inciso LVII da Const ituição Federal, segundo o qu a l " ninguém será c onsiderado culpado a té o t rânsito em julgado de sentença pen al c ondenatória".

A Receita também reiterou qu e débitos parcelados no contexto do Programa de Regularização Tributária (PRT), inst ituído pela Medida Prov isória nº 766, de 4 de janeiro de 2017, poderão ser transferidos ao PERT. For am lev antadas dúvidas a respeito dessa possibilidade qu e, embora prevista na MP nº 783/17, teria sido expressamente proibida pelas regras originárias do PRT.

As r estrições previstas no PRT não subsistem às r egras do PERT. A MP 783, na condição de lei nov a, r evoga a MP nº 7 66/17 naquilo qu e lhe for incompatível. Com efeito, lei nov a não pode prejudicar direito adquirido. No caso, ent retanto, a MP nº 783/17 concede ao indivíduo direito novo qu e logicamente não pode ser prejudicado por lei v elha.

Com a edição da Instrução Normativa nº 1 .711/17, a definição das r egras aplicáveis ao PERT passa a depender apenas da regulamentação das condições para débitos administrados pela Procuradoria Geral da Fazenda Nacional (PGFN). A prev isão é qu e a r egulamentação da matéria ocorra até o início do mês seguinte.

Até o término do prazo de adesão ao PERT, os contribuintes devem avaliar a conveniência do pagamento facilitado de débitos t ributários federais. Essa análise dev e partir do exame a tento das condições do programa, passando pela apuração da economia proporcionada, despesas de carregamento das discussões e a confirmação da capacidade financeira para assumir e honrar a dívida a ser confessada.

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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