{"id":2622,"date":"2025-07-08T16:50:39","date_gmt":"2025-07-08T19:50:39","guid":{"rendered":"https:\/\/granda.com.br\/?p=2622"},"modified":"2025-07-08T17:18:45","modified_gmt":"2025-07-08T20:18:45","slug":"transacao-debitos-tributarios-receita-federal-2025","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/transacao-debitos-tributarios-receita-federal-2025\/","title":{"rendered":"Receita edita novas possibilidades de transa\u00e7\u00e3o de d\u00e9bitos em contencioso administrativo"},"content":{"rendered":"

Transa\u00e7\u00e3o de D\u00e9bito Tribut\u00e1rios: Novas Regras da Receita Federal em 2025<\/strong><\/h1>\n

Na \u00faltima segunda-feira (7\/7), a Receita Federal publicou novas condi\u00e7\u00f5es para a transa\u00e7\u00e3o de d\u00e9bitos tribut\u00e1rios em contencioso administrativo fiscal sob gest\u00e3o da Secretaria Especial da Receita Federal do Brasil.<\/p>\n

Por meio da Portaria RFB 555\/2025, que revogou a Portaria RFB 247\/2022, foram aprimorados alguns procedimentos das transa\u00e7\u00f5es tribut\u00e1rias, como, por exemplo, a regulamenta\u00e7\u00e3o do uso de preju\u00edzo fiscal e base negativa de CSLL, a amplia\u00e7\u00e3o dos benef\u00edcios para pequenos contribuintes e a possibilidade de recurso em caso de indeferimento da transa\u00e7\u00e3o individual, al\u00e9m de centralizar as ades\u00f5es pelo Portal do Centro Virtual de Atendimento – e-CAC.<\/p>\n

A Receita tamb\u00e9m disciplinou sobre as modalidades de transa\u00e7\u00e3o, quais sejam: \u201ctransa\u00e7\u00e3o por ades\u00e3o<\/em>\u201d, na qual o contribuinte adere as normas e condi\u00e7\u00f5es propostas pela Secretaria Especial da Receita Federal do Brasil; \u201ctransa\u00e7\u00e3o individual<\/em>\u201d, que pode ser proposta pela Secretaria Especial da Receita Federal do Brasil ou pelo contribuinte; e \u201cindividual simplificada<\/em>\u201d, apresentada pelo contribuinte.<\/p>\n

Al\u00e9m disso, a Receita Federal publicou dois editais na modalidade de transa\u00e7\u00e3o por ades\u00e3o<\/em>, a saber: (i)<\/em> Edital de Transa\u00e7\u00e3o RFB 4\/2025, para cr\u00e9ditos tribut\u00e1rios de pequeno valor em contencioso administrativo; e (ii)<\/em> Edital de Transa\u00e7\u00e3o RFB 5\/2025, para quita\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios em contencioso administrativo de at\u00e9 R$\u00a050.000.000,00.<\/p>\n

Abaixo, consolidamos as principais novidades:<\/p>\n

\"transacao-creditos-tributarios-2025\"

transacao-creditos-tributarios-2025<\/p><\/div>\n

O nosso time tribut\u00e1rio est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecimentos e alinhamentos de estrat\u00e9gias sobre o tema, especialmente quanto aos processos de ades\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"

Transa\u00e7\u00e3o de D\u00e9bito Tribut\u00e1rios: Novas Regras da Receita Federal em 2025 Na \u00faltima segunda-feira (7\/7), a Receita Federal publicou novas condi\u00e7\u00f5es para a transa\u00e7\u00e3o de d\u00e9bitos tribut\u00e1rios em contencioso administrativo [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[411,410,412,413,46,409],"ppma_author":[287],"class_list":["post-2622","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-contencioso-administrativo","tag-creditos-fiscais","tag-csll","tag-prejuizo-fiscal-en","tag-receita-federal-en","tag-transacao-tributaria"],"yoast_head":"\nReceita edita novas possibilidades de transa\u00e7\u00e3o de d\u00e9bitos em contencioso administrativo | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Receita Federal atualiza regras de transa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios com novas modalidades, descontos e prazos. 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