{"id":280,"date":"2021-04-08T15:04:20","date_gmt":"2021-04-08T18:04:20","guid":{"rendered":"https:\/\/palmiericonsultoria.com.br\/blog\/?p=280"},"modified":"2021-04-08T15:04:22","modified_gmt":"2021-04-08T18:04:22","slug":"debitos-tributarios","status":"publish","type":"post","link":"https:\/\/palmiericonsultoria.com.br\/blog\/debitos-tributarios\/","title":{"rendered":"D\u00c9BITOS TRIBUT\u00c1RIOS"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"1024\" src=\"https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65-1024x1024.jpg\" alt=\"\" class=\"wp-image-281\" srcset=\"https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65-1024x1024.jpg 1024w, https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65-300x300.jpg 300w, https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65-150x150.jpg 150w, https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65-768x768.jpg 768w, https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>O art. 17 da Instru\u00e7\u00e3o Normativa n\u00b0 1.891 de 2019 previa que o prazo de parcelamento para empresas em recupera\u00e7\u00e3o judicial era de 84 meses. <\/p>\n\n\n\n<p>A altera\u00e7\u00e3o dada pela Lei n\u00b0 14.112 de 2020, que atualiza a legisla\u00e7\u00e3o referente \u00e0 recupera\u00e7\u00e3o judicial, \u00e0 recupera\u00e7\u00e3o extrajudicial e \u00e0 fal\u00eancia do empres\u00e1rio e da sociedade empres\u00e1ria.<\/p>\n\n\n\n<ul><li>aumentou o prazo de parcelamento para 120 meses<\/li><li>reduziu o valor inicial das presta\u00e7\u00f5es mediante altera\u00e7\u00f5es na sistem\u00e1tica de c\u00e1lculo<\/li><li>instituiu nova modalidade de parcelamento, que possibilita a inclus\u00e3o de tributos pass\u00edveis de reten\u00e7\u00e3o na fonte e o IOF retido e n\u00e3o recolhido ao Tesouro Nacional<\/li><\/ul>\n\n\n\n<p>Foi alterado tamb\u00e9m o art. 5\u00ba da mesma IN 1.891, a fim de readequar o procedimento para o cadastramento de d\u00e9bitos de contribui\u00e7\u00f5es previdenci\u00e1rias em Lan\u00e7amento de D\u00e9bito Confessado (LDC).<\/p>\n\n\n\n<p>Esse cadastramento dever\u00e1 ser feito mediante apresenta\u00e7\u00e3o de requerimento de LDC, conforme modelo constante do Anexo IV, que foi inclu\u00eddo na Instru\u00e7\u00e3o Normativa 1.891\/2019.<\/p>\n\n\n\n<p>As medidas buscam flexibilizar as condi\u00e7\u00f5es de acesso ao parcelamento de d\u00e9bitos tribut\u00e1rios para empres\u00e1rios e sociedades empres\u00e1rias em processo de recupera\u00e7\u00e3o judicial.<\/p>\n\n\n\n<p>Fonte: Jornal Contabil<\/p>\n\n\n\n<h1><\/h1>\n","protected":false},"excerpt":{"rendered":"<p>O art. 17 da Instru\u00e7\u00e3o Normativa n\u00b0 1.891 de 2019 previa que o prazo de parcelamento para empresas em recupera\u00e7\u00e3o judicial era de 84 meses. A altera\u00e7\u00e3o dada pela Lei n\u00b0 14.112 de 2020, que atualiza a legisla\u00e7\u00e3o referente \u00e0 recupera\u00e7\u00e3o judicial, \u00e0 recupera\u00e7\u00e3o extrajudicial e \u00e0 fal\u00eancia do empres\u00e1rio e da sociedade empres\u00e1ria. aumentou [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00c9BITOS TRIBUT\u00c1RIOS - Palmieri Consultoria<\/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:\/\/palmiericonsultoria.com.br\/blog\/debitos-tributarios\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00c9BITOS TRIBUT\u00c1RIOS - Palmieri Consultoria\" \/>\n<meta property=\"og:description\" content=\"O art. 17 da Instru\u00e7\u00e3o Normativa n\u00b0 1.891 de 2019 previa que o prazo de parcelamento para empresas em recupera\u00e7\u00e3o judicial era de 84 meses. A altera\u00e7\u00e3o dada pela Lei n\u00b0 14.112 de 2020, que atualiza a legisla\u00e7\u00e3o referente \u00e0 recupera\u00e7\u00e3o judicial, \u00e0 recupera\u00e7\u00e3o extrajudicial e \u00e0 fal\u00eancia do empres\u00e1rio e da sociedade empres\u00e1ria. aumentou [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/palmiericonsultoria.com.br\/blog\/debitos-tributarios\/\" \/>\n<meta property=\"og:site_name\" content=\"Palmieri Consultoria\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-08T18:04:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-08T18:04:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/palmiericonsultoria.com.br\/blog\/wp-content\/uploads\/2021\/04\/Design-sem-nome-65-1024x1024.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/palmiericonsultoria.com.br\/blog\/#website\",\"url\":\"https:\/\/palmiericonsultoria.com.br\/blog\/\",\"name\":\"Palmieri Consultoria\",\"description\":\"CONTABILIDADE, FISCAL e PLANEJAMENTO TRIBUT\\u00c1RIO; 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