ARTICLE · 12 JANUARY 2018

Lei nº 13.606/2018 – PGFN e decretação de indisponibilidade de bens do contribuinte

Veirano e Advogados Associados

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No dia 10 de janeiro de 2018 foi publicada a Lei nº 13.606/2018 que, dentre outros, incluiu os artigos 20-B e 20-E na Lei nº 10.522/2002.

BrazilTax

Filipe Carra Richter

LEI Nº 13.606/2018 PGFN E DECRETAÇÃO DE INDISPONIBILIDADE DE BENS DO CONTRIBUINTE

No dia 10 de janeiro de 2018 foi publicada a Lei nº 13.606/2018 que, dentre outros, incluiu os artigos 20-B e 20-E na Lei nº 10.522/2002.

De acordo com referidos dispositivos, caso o contribuinte, uma vez notificado pela Procuradoria-Geral da Fazenda Nacional (PGFN), não recolha débito inscrito em dívida ativa da União em até 5 dias, ficará sujeito às seguintes ações:

comunicação acerca da inscrição em dívida ativa aos órgãos que operam bancos de dados e cadastros relativos a consumidores e aos serviços de proteção ao crédito e congêneres; e
averbação, inclusive por meio eletrônico, da certidão de dívida ativa nos órgãos de registro de bens e direitos sujeitos a arresto ou penhora, tornando-os indisponíveis.

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