[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/novas-regras-para-parcelamento-simplificado-na-receita-federal\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/novas-regras-para-parcelamento-simplificado-na-receita-federal\/amp\/","headline":"Novas Regras para parcelamento simplificado na Receita Federal","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/novas-regras-para-parcelamento-simplificado-na-receita-federal\/","datePublished":"2022-02-28T09:06:57-03:00","dateModified":"2025-03-31T09:01:31-03:00","description":"Foi publicada a normativa que alterou as normas que determinam o parcelamento ordin\u00e1rio simplificado para empresas em recupera\u00e7\u00e3o judicial.","articleSection":"News Yahoo","articleBody":"Dia 17 de janeiro de 2022, foi publicado, no Di\u00e1rio Oficial da Uni\u00e3o, a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.063 que alterou as normas que determinam o parcelamento ordin\u00e1rio simplificado para empresas em recupera\u00e7\u00e3o judicial. A principal novidade \u00e9 a retirada do limite para o parcelamento simplificado. A partir de agora, os interessados podem negociar suas d\u00edvidas pela internet, sem o limite de valor - que antes era de R$ 5.000.000,00 (cinco milh\u00f5es de reais). A medida representa simplifica\u00e7\u00e3o tribut\u00e1ria e maior facilidade na regulariza\u00e7\u00e3o de impostos. Outra relevante mudan\u00e7a \u00e9 a possibilidade de negociar diversos tipos de d\u00edvidas tribut\u00e1rias em um \u00fanico parcelamento. At\u00e9 ent\u00e3o, cada tributo negociado gerava um parcelamento distinto. Com essa medida, toda a d\u00edvida do contribuinte pode ser controlada em um \u00fanico parcelamento, pago no mesmo documento, sendo muito mais simples acompanhar. Al\u00e9m das novas regras, os sistemas de parcelamento tamb\u00e9m ser\u00e3o atualizados e centralizados no e-CAC. Essa unifica\u00e7\u00e3o ser\u00e1 acompanhada da op\u00e7\u00e3o de desist\u00eancia e, portanto, ser\u00e1 poss\u00edvel negociar o reparcelamento das d\u00edvidas tamb\u00e9m no e-CAC, n\u00e3o sendo mais necess\u00e1rio protocolar processos manualmente para grande maioria dos casos. D\u00e9bitos declaradas na DCTF, DCTFWeb, Declara\u00e7\u00e3o de Imposto de Renda e Declara\u00e7\u00e3o de ITR, ou lan\u00e7ados por auto de infra\u00e7\u00e3o ser\u00e3o todos negociadas diretamente no e-CAC, na op\u00e7\u00e3o \u201arcelamento \u2013 Solicitar e acompanhar\u201d. Para d\u00e9bitos declarados em GFIP, a op\u00e7\u00e3o segue sendo \u201arcelamento Simplificado Previdenci\u00e1rio\u201d. \u00c9 fundamental destacar que o deferimento de qualquer parcelamento fica sempre condicionado ao pagamento da primeira parcela. Os limites m\u00ednimos de valores das parcelas s\u00e3o de R$ 200,00 (duzentos reais) para pessoas f\u00edsicas e de R$ 500,00 (quinhentos reais ) para pessoas jur\u00eddicas. O valor de cada presta\u00e7\u00e3o, por ocasi\u00e3o do pagamento, ser\u00e1 acrescido de juros equivalentes \u00e0 taxa referencial do Sistema Especial de Liquida\u00e7\u00e3o e de Cust\u00f3dia (Selic), acumulada mensalmente, calculados a partir do m\u00eas subsequente ao da consolida\u00e7\u00e3o at\u00e9 o m\u00eas anterior ao do pagamento, e de 1% (um por cento) relativamente ao m\u00eas em que o pagamento for efetuado. A concess\u00e3o de parcelamento aos estados, ao Distrito Federal ou aos munic\u00edpios fica condicionada \u00e0 autoriza\u00e7\u00e3o formal, por parte destes, para a reten\u00e7\u00e3o e ree \u00e0 Uni\u00e3o dos valores correspondentes \u00e0s presta\u00e7\u00f5es do parcelamento contratado e \u00e0s obriga\u00e7\u00f5es previdenci\u00e1rias correntes, inclusive aos acr\u00e9scimos legais devidos, nas quotas do FPE ou do FPM. Depois de decorrido o prazo de 90 (noventa) dias, contado da data da formaliza\u00e7\u00e3o do requerimento, sem que tenha havido manifesta\u00e7\u00e3o por parte da RFB, o parcelamento ser\u00e1 automaticamente deferido, desde que tenha sido efetuado o pagamento da 1\u00aa (primeira) parcela e o requerente tenha cumprido os requisitos estabelecidos por esta Instru\u00e7\u00e3o Normativa. A desist\u00eancia dos parcelamentos anteriormente concedidos ser\u00e1 considerada irretrat\u00e1vel e irrevog\u00e1vel, I - Dever\u00e1 ser efetuada isoladamente em rela\u00e7\u00e3o a cada parcelamento do qual o sujeito ivo pretenda desistir; II - Abranger\u00e1, obrigatoriamente, todos os d\u00e9bitos consolidados no respectivo parcelamento; e III - implicar\u00e1 a imediata rescis\u00e3o daqueles, dispensada qualquer outra formalidade. Ser\u00e1 itido reparcelamento de d\u00e9bitos objeto de parcelamento anterior. I - 10% (dez por cento) do total dos d\u00e9bitos consolidados, caso haja d\u00e9bito com hist\u00f3rico de parcelamento anterior; ou II - 20% (vinte por cento) do total dos d\u00e9bitos consolidados, caso haja d\u00e9bito com hist\u00f3rico de reparcelamento anterior. \u00a7 2\u00ba O hist\u00f3rico de parcelamento ou de reparcelamento a que se referem os incisos I e II do \u00a7 1\u00ba, respectivamente, independe da modalidade de parcelamento em que o d\u00e9bito tenha sido anteriormente inclu\u00eddo. Importante destacar que os parcelamentos negociados nos sistemas antigos seguir\u00e3o ativos e o acompanhamento dever\u00e1 ser feito pelos canais anteriores. Vale lembrar, tamb\u00e9m, que as regras n\u00e3o se aplicam \u00e0s d\u00edvidas de tributos do Simples Nacional e MEI (declaradas em PGDAS-D ou DASN-SIMEI), que seguem as regras constantes da Resolu\u00e7\u00e3o CGSN 140\/2018. Em resumo Fim do limite de valor para parcelamento simplificado; Reparcelamento direto no sistema; Parcelamento de d\u00edvidas tribut\u00e1rias em um \u00fanico sistema, com exce\u00e7\u00e3o das contribui\u00e7\u00f5es previdenci\u00e1rias pagas em GPS; Negocia\u00e7\u00e3o de d\u00edvidas de diferentes tributos em um \u00fanico parcelamento. Cr\u00e9dito: consultor tribut\u00e1rio e presidente da Fradema Consultores Tribut\u00e1rios, Francisco Arrighi Dica Extra: J\u00e1 imaginou aprender 10 anos de Pr\u00e1tica Cont\u00e1bil em poucas semanas?Conhe\u00e7a um dos programas mais completos do mercado que vai te ensinar tudo que um contador precisa saber no seu dia a dia cont\u00e1bil, como: Rotinas Fiscais, Abertura, Altera\u00e7\u00e3o e Encerramento de empresas, tudo sobre Imposto de Renda, MEIs, Simples Nacional, Lucro Presumido, enfim, TUDO que voc\u00ea precisa saber para se tornar um Profissional Cont\u00e1bil Qualificado.Se voc\u00ea precisa de Pr\u00e1tica Cont\u00e1bil, clique aqui e entenda como aprender tudo isso e se tornar um verdadeiro profissional cont\u00e1bil.","keywords":["parcelamento"," parcelamento de dividas"," parcelamento simplificado"," recupera\u00e7\u00e3o judicial"," Recupera\u00e7\u00e3o Judicial de Empresas"," "],"name":"Novas Regras para parcelamento simplificado na Receita 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