ARTICLE · 13 JULY 2017

Entre excessos e conveniência: a regulamentação do Refis

Levy & Salomao Advogados

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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...

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Guilherme Anachoreta Tostes

Felipe Kneipp Salomon

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.

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