{"id":1319,"date":"2024-03-19T16:37:27","date_gmt":"2024-03-19T19:37:27","guid":{"rendered":"https:\/\/bvzadvogados.com.br\/?p=1319"},"modified":"2025-07-30T13:42:10","modified_gmt":"2025-07-30T16:42:10","slug":"programa-litigio-zero-2024","status":"publish","type":"post","link":"https:\/\/bvzadvogados.com.br\/en\/programa-litigio-zero-2024\/","title":{"rendered":"Programa Lit\u00edgio Zero 2024"},"content":{"rendered":"

A Receita Federal publicou\u00a0 o Edital n\u00ba 1\/2024<\/a>, que traz novas modalidades de transa\u00e7\u00e3o tribut\u00e1ria para negocia\u00e7\u00e3o de tributos federais em contencioso administrativo, com descontos relevantes e parcelas alongadas para pessoas f\u00edsicas e jur\u00eddicas.<\/p>\n

Considera-se contencioso administrativo a pend\u00eancia de resolu\u00e7\u00e3o de impugna\u00e7\u00f5es e recursos apresentados no \u00e2mbito do processo administrativo fiscal, inclusive os referentes a programas de parcelamento, e o contencioso instaurado pela concess\u00e3o de medida liminar em mandado de seguran\u00e7a.<\/p>\n

Confira, abaixo, o resumo das condi\u00e7\u00f5es especiais de pagamento para cada modalidade:<\/p>\n\n\n\n\n\n\n\n\n
\n

Modalidades<\/b><\/p>\n

(Edital n. 1\/2024)<\/b><\/b><\/p>\n<\/td>\n

\n

1 \u2013 D\u00e9bitos irrecuper\u00e1veis ou de dif\u00edcil recupera\u00e7\u00e3o*<\/b><\/b><\/p>\n<\/td>\n

\n

2- D\u00e9bitos com alta ou m\u00e9dia perspectiva de recupera\u00e7\u00e3o<\/b><\/b><\/p>\n<\/td>\n

\n

3- D\u00e9bitos de at\u00e9 60 sal\u00e1rios-m\u00ednimos<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n


\nDescontos<\/b><\/p>\n<\/td>\n

\n

At\u00e9 100% do valor de juros, multa e encargos, limitados a 65% do valor total.<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

At\u00e9 50% do total do cr\u00e9dito, a depender do n\u00famero de parcelas.<\/p>\n<\/td>\n<\/tr>\n

\n


\nEntrada<\/b><\/p>\n<\/td>\n

\n

10% da d\u00edvida, ap\u00f3s os descontos, em at\u00e9 5 parcelas mensais.<\/p>\n<\/td>\n

\n

30% da d\u00edvida, ap\u00f3s os descontos, em at\u00e9 5 parcelas mensais.<\/p>\n<\/td>\n

\n

5% da d\u00edvida, ap\u00f3s os descontos, em at\u00e9 5 parcelas mensais.<\/p>\n<\/td>\n<\/tr>\n

\n


\nParcelas<\/b><\/p>\n<\/td>\n

\n

At\u00e9 115 parcelas mensais.<\/p>\n<\/td>\n

\n

At\u00e9 115 parcelas mensais.<\/p>\n<\/td>\n

\n

At\u00e9 55 parcelas mensais, a depender do desconto.<\/p>\n<\/td>\n<\/tr>\n

 <\/p>\n

 <\/p>\n

Amortiza\u00e7\u00e3o com Preju\u00edzo Fiscal<\/strong><\/td>\n

\n

No caso de uso de cr\u00e9ditos decorrentes de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL, pagamento em dinheiro de, no m\u00ednimo, 10% do saldo devedor em at\u00e9 5 presta\u00e7\u00f5es mensais e sucessivas e o restante com o uso desses cr\u00e9ditos, limitados a 70% da d\u00edvida ap\u00f3s a entrada, e o saldo residual em at\u00e9 36 presta\u00e7\u00f5es mensais.<\/p>\n<\/td>\n

\n

No m\u00ednimo, 30% do valor consolidado dos cr\u00e9ditos transacionados, em at\u00e9 5 presta\u00e7\u00f5es mensais e sucessivas e o restante do saldo devedor com uso de preju\u00edzo fiscal e base de c\u00e1lculo negativa da CSLL, limitados a 70% da d\u00edvida ap\u00f3s a entrada, e o saldo residual em at\u00e9 36 presta\u00e7\u00f5es mensais.<\/p>\n<\/td>\n

\n

n\/a<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

De 1\u00ba de abril at\u00e9 31 de julho de 2024.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* Para pessoa natural, microempresa, empresa de pequeno porte e outras, os limites m\u00e1ximos de redu\u00e7\u00e3o s\u00e3o de 70%, e o n\u00famero m\u00e1ximo de parcelas \u00e9 de 140 presta\u00e7\u00f5es mensais.<\/em><\/p>\n

Nosso time tribut\u00e1rio est\u00e1 \u00e0 disposi\u00e7\u00e3o para auxiliar sobre as possibilidades, benef\u00edcios e operacionaliza\u00e7\u00e3o da ades\u00e3o ao Programa\u00a0de Transa\u00e7\u00e3o.

Entre em contato com nossos s\u00f3cios\u00a0Daniel Zugman<\/a>\u00a0(dzugman@bvzadvogados.com.br<\/a>)\u00a0e Frederico Bastos<\/a>\u00a0(fbastos@bvzadvogados.com.br<\/a>)\u00a0para aprofundar o assunto.<\/p>\n","protected":false},"excerpt":{"rendered":"

A Receita Federal publicou\u00a0 o Edital n\u00ba 1\/2024, que traz novas modalidades de transa\u00e7\u00e3o tribut\u00e1ria para negocia\u00e7\u00e3o de tributos federais em […]<\/p>\n","protected":false},"author":1,"featured_media":2562,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"acf":[],"yoast_head":"\nPrograma Lit\u00edgio Zero 2024<\/title>\n<meta name=\"description\" content=\"A Receita Federal lan\u00e7ou o Edital n\u00ba 1\/2024, apresentando o Programa Lit\u00edgio Zero 2024 para negocia\u00e7\u00e3o tribut\u00e1ria com descontos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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