{"id":1131,"date":"2024-01-10T13:54:07","date_gmt":"2024-01-10T16:54:07","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=1131"},"modified":"2025-07-30T11:05:18","modified_gmt":"2025-07-30T14:05:18","slug":"programa-de-autorregularizacao-tributaria-da-receita-federal-descontos-e-prejuizo-fiscal-instrucao-normativa-no-2-168-23","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/programa-de-autorregularizacao-tributaria-da-receita-federal-descontos-e-prejuizo-fiscal-instrucao-normativa-no-2-168-23\/","title":{"rendered":"Programa de Autorregulariza\u00e7\u00e3o Tribut\u00e1ria da Receita Federal (Descontos e Preju\u00edzo Fiscal) Instru\u00e7\u00e3o Normativa n\u00ba 2.168\/23"},"content":{"rendered":"

Em 29\/12\/2023 foi publicada a Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2.168\/2023<\/a>, que regulamenta o programa de autorregulariza\u00e7\u00e3o incentivada de tributos perante a Receita Federal, com condi\u00e7\u00f5es especiais de pagamento.<\/p>\n

O programa abrange todos os tributos federais, inclusive aqueles decorrentes de autua\u00e7\u00e3o fiscal, e pode ser aderido por pessoas f\u00edsicas e jur\u00eddicas, observadas as condi\u00e7\u00f5es abaixo:<\/p>\n\n\n\n\n\n\n\n
\n

D\u00e9bitos Eleg\u00edveis<\/strong><\/p>\n<\/td>\n

\n

1- Tributos n\u00e3o constitu\u00eddos at\u00e9 30 de novembro de 2023, inclusive se j\u00e1 iniciada fiscaliza\u00e7\u00e3o.
2- Tributos constitu\u00eddos entre 30 de novembro de 2023 at\u00e9 1\u00ba de abril de 2024.
O programa n\u00e3o se aplica a d\u00e9bitos do Simples Nacional.<\/p>\n<\/td>\n<\/tr>\n

\n

Descontos<\/strong><\/p>\n<\/td>\n

\n

Redu\u00e7\u00e3o de at\u00e9 100% da multa e dos juros de mora.<\/p>\n<\/td>\n<\/tr>\n

\n

Formas de Pagamento<\/strong><\/p>\n<\/td>\n

\n

50% do d\u00e9bito \u00e0 vista e os outros 50% em at\u00e9 48 parcelas mensais.<\/p>\n<\/td>\n<\/tr>\n

\n

Preju\u00edzo Fiscal<\/strong><\/p>\n<\/td>\n

\n

As Empresas que possuem preju\u00edzo fiscal, base de c\u00e1lculo negativa e cr\u00e9ditos de precat\u00f3rios poder\u00e3o utiliz\u00e1-los para quitar at\u00e9 50% da d\u00edvida.<\/p>\n<\/td>\n<\/tr>\n

\n

Prazo para Ades\u00e3o<\/strong><\/p>\n<\/td>\n

\n

De 2 de janeiro a 1\u00ba de abril de 2024.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nosso time tribut\u00e1rio est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecer d\u00favidas sobre os temas.
\nEntre em contato com nossos s\u00f3cios Daniel Zugman<\/a> (dzugman@bvzadvogados.com.br<\/a>) e Frederico Bastos<\/a> (fbastos@bvzadvogados.com.br<\/a>) para discutir os assuntos.<\/p>\n","protected":false},"excerpt":{"rendered":"

Em 29\/12\/2023 foi publicada a Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2.168\/2023, que regulamenta o programa de autorregulariza\u00e7\u00e3o incentivada de tributos perante a […]<\/p>\n","protected":false},"author":1,"featured_media":2488,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"acf":[],"yoast_head":"\nPrograma de Autorregulariza\u00e7\u00e3o Tribut\u00e1ria da Receita Federal Instru\u00e7\u00e3o Normativa n\u00ba 2.168\/23<\/title>\n<meta name=\"description\" content=\"Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2.168\/2023, que regulamenta o programa de autorregulariza\u00e7\u00e3o incentivada de tributos perante a Receita Federal, com condi\u00e7\u00f5es especiais de pagamento.\" \/>\n<meta name=\"robots\" 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