INSTRUÇÃO NORMATIVA RFB Nº 2.130, DE 31 DE JANEIRO DE 2023
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=01/02/2023&jornal=515&pagina=26 |
Data de publicação | 01 Fevereiro 2023 |
Data | 31 Janeiro 2023 |
Páginas | 26-26 |
Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil |
Seção | DO1 |
INSTRUÇÃO NORMATIVA RFB Nº 2.130, DE 31 DE JANEIRO DE 2023
Regulamenta a opção pela autorregularização para fins de fruição do benefício previsto no art. 3º da Medida Provisória nº 1.160, de 12 de janeiro de 2023.
O SECRETÁRIO ESPECIAL DA RECEITA FEDERAL DO BRASIL, no uso da atribuição que lhe confere o inciso III do art. 350 do Regimento Interno da Secretaria Especial da Receita Federal do Brasil, aprovado pela Portaria ME nº 284, de 27 de julho de 2020, e tendo em vista o disposto no §2º do art. 3º da Medida Provisória nº 1.160, de 12 de janeiro de 2023, resolve:
CAPÍTULO I
DISPOSIÇÕES PRELIMINARES
Art. 1º Esta Instrução Normativa regulamenta a opção do sujeito passivo pela autorregularização para fins de fruição do benefício previsto no art. 3º da Medida Provisória nº 1.160, de 12 de janeiro de 2023.
Art. 2º A autorregularização pelo sujeito passivo deverá ser realizada por meio da confissão e do pagamento do valor integral dos tributos por ele confessados, acrescidos dos juros de mora, desde que já iniciado o procedimento fiscal e antes da constituição do crédito tributário, caso em que fica afastada a incidência da multa de mora e da multa de ofício.
§ 1º O disposto no caput aplica-se exclusivamente aos casos em que o procedimento fiscal tenha sido iniciado até o dia 12 de janeiro de 2023, observados os prazos previstos no art. 6º.
§ 2º A confissão dos tributos devidos deverá ser realizada por meio da retificação das correspondentes declarações e escriturações, na forma do art. 4º.
§ 3º Não poderão ser objeto de autorregularização...
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