{"id":1151,"date":"2024-01-10T14:43:09","date_gmt":"2024-01-10T17:43:09","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=1151"},"modified":"2025-07-30T11:27:26","modified_gmt":"2025-07-30T14:27:26","slug":"revogacao-dos-incentivos-fiscais-do-perse-medida-provisoria-no-1-202-2023","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/revogacao-dos-incentivos-fiscais-do-perse-medida-provisoria-no-1-202-2023\/","title":{"rendered":"Revoga\u00e7\u00e3o dos incentivos fiscais do PERSE Medida Provis\u00f3ria n\u00ba 1.202\/2023"},"content":{"rendered":"

Em 29\/12\/2023 foi publicada a Medida Provis\u00f3ria (MP) n\u00ba 1.202\/2023<\/a>, determinando a revoga\u00e7\u00e3o dos incentivos fiscais do Programa Emergencial de Retomada do Setor de Eventos (\u201cPERSE\u201d), que reduziam a zero as al\u00edquotas de tributos federais para determinados setores da economia. A nova MP faz parte do pacote de medidas do Governo Federal que tem como objetivo aumentar a arrecada\u00e7\u00e3o tribut\u00e1ria da Uni\u00e3o.<\/p>\n

Contexto<\/strong>: O PERSE foi criado em 2021 com o objetivo de incentivar os contribuintes do setor de turismo e eventos a superar os efeitos da pandemia, por meio da redu\u00e7\u00e3o a 0% das al\u00edquotas de IRPJ, CSLL, PIS e COFINS. Antes da publica\u00e7\u00e3o da nova MP, a legisla\u00e7\u00e3o previa que o benef\u00edcio valeria por 5 anos, ou seja, at\u00e9 2026.<\/p>\n

Revoga\u00e7\u00e3o<\/strong>: Com a publica\u00e7\u00e3o da MP, os benef\u00edcios fiscais de al\u00edquota 0% ser\u00e3o revogados\u00a0(i)\u00a0<\/strong>a partir de 1\u00ba de abril de 2024, em rela\u00e7\u00e3o ao PIS, COFINS e CSLL, e\u00a0(ii)\u00a0<\/strong>a partir de 1\u00ba de janeiro de 2025, em rela\u00e7\u00e3o ao IRPJ.<\/p>\n

Medida Judicial<\/strong>: Os contribuintes prejudicados pela MP poder\u00e3o questionar judicialmente a revoga\u00e7\u00e3o dos incentivos fiscais, com base em diversos fundamentos jur\u00eddicos, em especial a viola\u00e7\u00e3o ao artigo 178 do C\u00f3digo Tribut\u00e1rio Nacional, que veda a revoga\u00e7\u00e3o de um benef\u00edcio fiscal concedido por prazo certo e sob determinadas condi\u00e7\u00f5es.<\/p>\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 Medida Provis\u00f3ria (MP) n\u00ba 1.202\/2023, determinando a revoga\u00e7\u00e3o dos incentivos fiscais do Programa Emergencial de Retomada […]<\/p>\n","protected":false},"author":1,"featured_media":2509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo"],"acf":[],"yoast_head":"\nRevoga\u00e7\u00e3o dos incentivos fiscais do PERSE MP n\u00ba 1.202\/2023<\/title>\n<meta name=\"description\" content=\"A MP n\u00ba 1.202\/2023, determinando a revoga\u00e7\u00e3o dos incentivos fiscais do Programa Emergencial de Retomada do Setor de Eventos (\u201cPERSE\u201d), que reduziam a zero al\u00edquotas\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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