ARTICLE · 14 AUGUST 2018

Regulamentada A Consolidação Do Pert (Programa Especial De Regularização Tributária) Para Débitos De Natureza Previdenciária

Veirano e Advogados Associados

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No dia 03/08/2018, a Receita Federal publicou a Instrução Normativa RFB 1.822/2018, que dispõe sobre o prazo (até 31.08.2018) e procedimentos para a consolidação ...

BrazilTax

Marcelo Reinecken

Rafael De Paula Gomes

Maria Clara Seabra Sallum

No dia 03/08/2018, a Receita Federal publicou a Instrução Normativa RFB 1.822/2018, que dispõe sobre o prazo (até 31.08.2018) e procedimentos para a consolidação dos débitos previdenciários no âmbito do Programa Especial de Regularização Tributária (Pert), instituído pela Lei 13.496/2017.

O programa, regulamentado no âmbito da Secretaria da Receita Federal do Brasil (RFB) pela Instrução Normativa RFB nº 1.711/2017, abrange o parcelamento de débitos de natureza tributária e não tributária, vencidos até 30 de abril de 2017, inclusive aqueles objetos de parcelamentos anteriores rescindidos ou ativos, em discussão administrativa ou judicial, ou provenientes de lançamento de ofício efetuados após a edição da referida Lei.

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