{"id":2975,"date":"2021-08-09T17:06:04","date_gmt":"2021-08-09T20:06:04","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2975"},"modified":"2021-08-09T17:08:36","modified_gmt":"2021-08-09T20:08:36","slug":"senado-aprova-pert-da-covid","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2021\/08\/09\/senado-aprova-pert-da-covid\/","title":{"rendered":"Senado aprova PERT da COVID"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2975\" class=\"elementor elementor-2975\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a46af35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a46af35\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57c9ca8\" data-id=\"57c9ca8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f78470 elementor-widget elementor-widget-heading\" data-id=\"1f78470\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Senado aprova projeto do PERT da COVID<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5200014 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5200014\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f78d337\" data-id=\"f78d337\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d6da57 elementor-widget elementor-widget-text-editor\" data-id=\"3d6da57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span>Em vota\u00e7\u00e3o simb\u00f3lica, o<\/span><span> Senado aprovou nesta <\/span><span>quinta-feira (5) <\/span><span>o projeto que\u00a0reabre o prazo para ades\u00e3ode pessoas f\u00edsicas e jur\u00eddicas ao Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria (Pert) da Receita Federal e da Procuradoria-Geral da Fazenda Nacional (PGFN). O\u00a0<\/span><span><a href=\"http:\/\/www25.senado.leg.br\/web\/atividade\/materias\/-\/materia\/144949\" target=\"_self\">PL 4.728\/2020<\/a>\u00a0<\/span><span>segue agora para a C\u00e2mara dos Deputados. <\/span><\/p><p><span>Do senador\u00a0Rodrigo Pacheco (DEM-MG), que preside o Senado, o texto\u00a0foi aprovado na forma de um substitutivo do relator, senador Fernando Bezerra Coelho (MDB-PE), que \u00e9 o l\u00edder do governo. A proposta recebeu apoio dos demais l\u00edderes partid\u00e1rios, tendo o voto contr\u00e1rio dos senadores Reguffe (Podemos-DF) e Eduardo Gir\u00e3o (Podemos-CE).<\/span><\/p><p><span>O Pert permite o parcelamento com descontos de d\u00edvidas com a Uni\u00e3o e ajusta os seus prazos de pagamento. O programa abrange os d\u00e9bitos de natureza tribut\u00e1ria e n\u00e3o tribut\u00e1ria, vencidas at\u00e9 31 de agosto de 2020. Podem aderir pessoas f\u00edsicas ou empresas, de direito p\u00fablico ou privado, inclusive as que se encontrarem em recupera\u00e7\u00e3o judicial.<\/span><\/p><p><span>&#8220;O programa amplia a perspectiva de arrecada\u00e7\u00e3o no futuro pr\u00f3ximo, o que ser\u00e1 de absoluta necessidade para que o Brasil possa retomar o crescimento econ\u00f4mico o mais r\u00e1pido poss\u00edvel\u201d, argumenta Pacheco na justificativa da mat\u00e9ria.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ade90ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ade90ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce6830b\" data-id=\"ce6830b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67c345b elementor-widget elementor-widget-text-editor\" data-id=\"67c345b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong><span>Pessoas f\u00edsicas<\/span><\/strong><\/h3><p><span>Para a pessoa f\u00edsica tamb\u00e9m s\u00e3o <\/span><span>oferecidas <\/span><span>condi\u00e7\u00f5es mais favor\u00e1veis, com um percentual de entrada no pagamento menor (2,5%) e descontos mais elevados a quem tenha enfrentado redu\u00e7\u00e3o de rendimentos tribut\u00e1veis na declara\u00e7\u00e3o de rendimentos igual ou superior a 15% no ano-calend\u00e1rio de 2020 em compara\u00e7\u00e3o com o ano-calend\u00e1rio de 2019.<\/span><\/p><p><span>\u00c0s pessoas que n\u00e3o sofreram essa perda de rendimentos \u00e9 destinada uma modalidade de pagamento com entrada de ao menos 5% do valor da d\u00edvida e descontos menos expressivos.<\/span><\/p><p><span>Em todos os casos, ap\u00f3s o pagamento da entrada, o uso de preju\u00edzo fiscal ou de base de c\u00e1lculo negativa da CSLL e a incid\u00eancia de descontos, o saldo remanescente poder\u00e1 ser quitado em at\u00e9 144 meses, com o valor das 36 parcelas iniciais em patamar reduzido, &#8220;com vistas a gerar f\u00f4lego para os aderentes ao programa e tamb\u00e9m evitar inadimpl\u00eancia&#8221;, de acordo com o relator.<\/span><\/p><p><span>Na hip\u00f3tese de cr\u00e9ditos inscritos em d\u00edvida ativa da Uni\u00e3o, o substitutivo prev\u00ea a possibilidade de oferecimento de da\u00e7\u00e3o (devolu\u00e7\u00e3o ao possuidor anterior)\u00a0em pagamento de bens im\u00f3veis, desde que previamente aceita pela Fazenda P\u00fablica credora para quita\u00e7\u00e3o do saldo remanescente.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ef138e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ef138e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8bd8fce\" data-id=\"8bd8fce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7013ca1 elementor-widget elementor-widget-text-editor\" data-id=\"7013ca1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong><span>Termo final<\/span><\/strong><\/h3><p><span>Pelo texto aprovado, a ades\u00e3o ao programa passar\u00e1 a ter como termo final o dia 30 de setembro deste ano e as presta\u00e7\u00f5es passar\u00e3o a ter as datas de pagamento compat\u00edveis com o referido marco temporal.<\/span><\/p><p><span>Bezerra tamb\u00e9m prop\u00f4s mudan\u00e7as na Lei 13.988, de 2020, que \u00e9 a norma reguladora do instituto da transa\u00e7\u00e3o. Ele destacou que, com base nessa lei\u00a0\u2014\u00a0que\u00a0estabelece os requisitos e as condi\u00e7\u00f5es para que a Uni\u00e3o, as suas autarquias e funda\u00e7\u00f5es, e os devedores ou as partes adversas realizem transa\u00e7\u00e3o resolutiva de lit\u00edgio relativo \u00e0 cobran\u00e7a de cr\u00e9ditos da Fazenda P\u00fablica, de natureza tribut\u00e1ria ou n\u00e3o tribut\u00e1ria\u00a0\u2014, &#8220;a PGFN celebrou mais de 268 mil acordos para extin\u00e7\u00e3o de d\u00e9bitos e, com isso, regularizou mais de 819 mil inscri\u00e7\u00f5es em d\u00edvida ativa da Uni\u00e3o&#8221;.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-00e0b1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00e0b1a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3422f6\" data-id=\"c3422f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31184e1 elementor-widget elementor-widget-text-editor\" data-id=\"31184e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong><span>Cr\u00e9ditos<\/span><\/strong><\/h3><p><span>O substitutivo de <\/span><span>Bezerra <\/span><span>incorporou v\u00e1rias mudan\u00e7as, entre as quais: a i<\/span><span>nser\u00e7\u00e3o dos cr\u00e9ditos n\u00e3o tribut\u00e1rios administrados por autarquias e funda\u00e7\u00f5es p\u00fablicas federais, ressalvados os administrados pelo Banco Central do Brasil; <\/span><span>a p<\/span><span>ossibilidade de aproveitamento de obriga\u00e7\u00f5es das autarquias e funda\u00e7\u00f5es p\u00fablicas federais perante os devedores para compensar cr\u00e9ditos inscritos ou n\u00e3o inscritos em d\u00edvida ativa do pr\u00f3prio ente ou cr\u00e9ditos inscritos em d\u00edvida ativa da Uni\u00e3o; todas as esp\u00e9cies de juros incidentes (e n\u00e3o apenas os &#8220;de mora&#8221;) possam ser objeto de concess\u00e3o de descontos; <\/span><span>e, <\/span><span>a crit\u00e9rio exclusivo da PGFN, a transa\u00e7\u00e3o <\/span><span>poder\u00e1 contemplar <\/span><span>o uso de cr\u00e9ditos de preju\u00edzo fiscal e de base de c\u00e1lculo negativa da CSLL pr\u00f3prios do devedor ou do respons\u00e1vel tribut\u00e1rio (ou de empresa do mesmo grupo econ\u00f4mico)\u00a0para quita\u00e7\u00e3o de at\u00e9 70% do saldo remanescente ap\u00f3s a incid\u00eancia de descontos \u2014\u00a0salvo em rela\u00e7\u00e3o \u00e0s contribui\u00e7\u00f5es previdenci\u00e1rias, em que o uso desses cr\u00e9ditos poder\u00e1 quitar a totalidade da d\u00edvida.<\/span><\/p><p>Fonte: Ag\u00eancia Senado<br \/><br \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Senado aprova projeto do PERT da COVID Em vota\u00e7\u00e3o simb\u00f3lica, o Senado aprovou nesta quinta-feira (5) o projeto que\u00a0reabre o prazo para ades\u00e3ode pessoas f\u00edsicas e jur\u00eddicas ao Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria (Pert) da Receita Federal e da Procuradoria-Geral da Fazenda Nacional (PGFN). O\u00a0PL 4.728\/2020\u00a0segue agora para a C\u00e2mara dos Deputados. Do senador\u00a0Rodrigo Pacheco (DEM-MG), que preside o Senado, o texto\u00a0foi aprovado na forma de um substitutivo do relator, senador Fernando Bezerra Coelho (MDB-PE), que \u00e9 o l\u00edder do governo. A proposta recebeu apoio dos demais l\u00edderes partid\u00e1rios, tendo o voto contr\u00e1rio dos senadores Reguffe (Podemos-DF) e Eduardo Gir\u00e3o (Podemos-CE). O Pert permite o parcelamento com descontos de d\u00edvidas com a Uni\u00e3o e ajusta os seus prazos&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2977,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-2975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Senado aprova PERT da COVID - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2021\/08\/09\/senado-aprova-pert-da-covid\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Senado aprova PERT da COVID - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Senado aprova projeto do PERT da COVID Em vota\u00e7\u00e3o simb\u00f3lica, o Senado aprovou nesta quinta-feira (5) o projeto que\u00a0reabre o prazo para ades\u00e3ode pessoas f\u00edsicas e jur\u00eddicas ao Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria (Pert) da Receita Federal e da Procuradoria-Geral da Fazenda Nacional (PGFN). O\u00a0PL 4.728\/2020\u00a0segue agora para a C\u00e2mara dos Deputados. Do senador\u00a0Rodrigo Pacheco (DEM-MG), que preside o Senado, o texto\u00a0foi aprovado na forma de um substitutivo do relator, senador Fernando Bezerra Coelho (MDB-PE), que \u00e9 o l\u00edder do governo. A proposta recebeu apoio dos demais l\u00edderes partid\u00e1rios, tendo o voto contr\u00e1rio dos senadores Reguffe (Podemos-DF) e Eduardo Gir\u00e3o (Podemos-CE). 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