Normatização da Lei nº 11.941/2009 - "REFIS da Crise"
Autor | Alexandre Pontieri |
Cargo | Advogado em Brasília/DF; Pós-Graduado em Direito Tributário pelo CPPG – Centro de Pesquisas e Pós-Graduação da UniFMU, em São Paulo; Pós-Graduado em Direito Penal pela ESMP-SP – Escola Superior do Ministério Público do Estado de São Paulo |
A Portaria Conjunta nº 6, de 22 de julho de 2009 foi editada em razão do disposto no artigo 12 da Lei Federal nº 11.941, de 23.07.2009 (chamada por muitos de 'REFIS" da Crise):
"Art. 12. A Secretaria da Receita Federal do Brasil e a Procuradoria-Geral da Fazenda Nacional, no âmbito de suas respectivas competências, editarão, no prazo máximo de 60 (sessenta) dias a contar da data de publicação desta Lei, os atos necessários à execução dos parcelamentos de que trata esta Lei, inclusive quanto à forma e ao prazo para confissão dos débitos a serem parcelados."
Estão dispostos nos Capítulos da Portaria Conjunta nº 6, de 22.07.2009 da Procuradoria Geral da Fazenda Nacional e da Secretaria da Receita Federal:
1) Do pagamento à vista ou do parcelamento de dívidas não parceladas anteriormente: Dos débitos Objeto de Parcelamento ou Pagamento; Das Reduções e da Quantidade de Prestações; Das Prestações.
2) Do pagamento à vista ou do parcelamento de saldo remanescente do programa REFIS e dos parcelamentos PAES, PAEX e ordinários: Dos Débitos Objeto de Parcelamento ou Pagamento; Das Reduções e da Quantidade de Prestações; Das Prestações; Da Desistência de Parcelamentos Anteriormente Concedidos.
3) Das disposições comuns: Do Pedido de Parcelamento; Dos Débitos com Exigibilidade Suspensa; Da Consolidação; Da Antecipação de Prestações; Da Migração dos Pedidos Efetuados na Forma da Medida Provisória nº 449, de 2008; Do Deferimento do Parcelamento; Das Competências; Da Rescisão do Parcelamento; Do Recurso Administrativo; Da Liquidação de Multas e Juros com Créditos Decorrentes de Prejuízo Fiscal e Base de Cálculo Negativa de CSLL; Da Possibilidade de Parcelamento de Débitos da Pessoa Jurídica pela Pessoa Física; Dos Códigos para Parcelamento ou Pagamento.
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