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ARTICLE · 19 JANUARY 2017

Medida Provisória N.º 766/2017: Instituição Do Programa De Regularização Tributária

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No dia 05 de janeiro de 2017, foi publicada a Medida Provisória n.º 766/2017, que instituiu o PRT junto à Secretaria da RFB e à PGFN.

BrazilTax
Carolina Bottino
Carolina Bottino
Thais Rodrigues
Thais Rodrigues
Diana Castro
Diana Castro
Pedro Lameirão
Pedro Lameirão
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No dia 05 de janeiro de 2017, foi publicada a Medida Provisória n.º 766/2017, que instituiu o Programa de Regularização Tributária ("PRT") junto à Secretaria da Receita Federal do Brasil ("RFB") e à Procuradoria-Geral da Fazenda Nacional ("PGFN").

Sem desconto de juros ou multas, O PRT é um programa criado pelo Governo Federal para a quitação de débitos tributários federais vencidos até 30 de novembro de 2016 – inclusive aqueles objeto de parcelamentos anteriores – que estejam em discussão administrativa ou judicial, ou que sejam provenientes de lançamento de ofício efetuado após a publicação da Medida Provisória.

A adesão ao programa implica: (i) a confissão irrevogável e irretratável dos débitos em nome do sujeito passivo; (ii) o dever de pagar regularmente as parcelas dos débitos consolidados no PRT e os débitos vencidos após 30 de novembro de 2016, inscritos ou não em dívida ativa; (iii) a vedação de inclusão dos débitos que compõem o PRT em qualquer outra

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