{"id":2582,"date":"2020-03-26T00:00:00","date_gmt":"2020-03-26T03:00:00","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/portaria-de-2012-pode-garantir-prorrogacao-do-prazo-para-pagamento-dos-tributos-federais-em-razao-do-coronavirus\/"},"modified":"2020-03-26T00:00:00","modified_gmt":"2020-03-26T03:00:00","slug":"portaria-de-2012-pode-garantir-prorrogacao-do-prazo-para-pagamento-dos-tributos-federais-em-razao-do-coronavirus","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/portaria-de-2012-pode-garantir-prorrogacao-do-prazo-para-pagamento-dos-tributos-federais-em-razao-do-coronavirus\/","title":{"rendered":"Portaria de 2012 pode garantir prorroga\u00e7\u00e3o do prazo para pagamento dos tributos federais em raz\u00e3o do Coronav\u00edrus"},"content":{"rendered":"\n<p>Em 2012, por meio da Portaria MF N\u00ba 12, o ent\u00e3o Ministro da Fazenda, Guido Mantega editou norma que determina a prorroga\u00e7\u00e3o do prazo de pagamento dos tributos federais se decretado o estado de calamidade p\u00fablica pelos estados da Federa\u00e7\u00e3o, aplicando-se, dessa forma, a todos os sujeitos passivos domiciliados nos munic\u00edpios abrangidos pelos decretos estaduais. Nos termos da Portaria, os tributos devidos no m\u00eas de decreta\u00e7\u00e3o da calamidade e no subsequente t\u00eam o prazo de pagamento prorrogado para o \u00faltimo dia \u00fatil do 3\u00ba (terceiro) m\u00eas subsequente. A medida tamb\u00e9m se aplica ao prazo de pagamento das parcelas dos tributos objeto de parcelamento concedido no \u00e2mbito da PGFN e da RFB.<\/p>\n\n\n\n<p>Considerando que referida Portaria permanece vigente e que o Estado do Paran\u00e1 j\u00e1 decretou o estado de calamidade p\u00fablica, em decorr\u00eancia da pandemia do Coronav\u00edrus 2019, torna-se poss\u00edvel que os contribuintes aproveitem a mencionada prorroga\u00e7\u00e3o. Ainda que o artigo 3\u00b0 da referida Portaria exija ato regulamentador da RFB e da PGFN, diante da evidente urg\u00eancia na implementa\u00e7\u00e3o da medida, \u00e9 poss\u00edvel lan\u00e7ar m\u00e3o da Portaria 12\/2012 por meio de a\u00e7\u00e3o judicial.<\/p>\n\n\n\n<p><strong>Departamento Tribut\u00e1rio do Marins Bertoldi Advogados<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em 2012, por meio da Portaria MF N\u00ba 12, o ent\u00e3o Ministro da Fazenda, Guido Mantega editou norma que determina 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