{"id":6328,"date":"2025-07-21T17:30:34","date_gmt":"2025-07-21T20:30:34","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=6328"},"modified":"2025-07-21T17:37:55","modified_gmt":"2025-07-21T20:37:55","slug":"the-requirement-to-amend-accessory-obligations-in-order-to-offset-social-security-contribution-credits-arising-from-a-final-and-unappealable-judicial-decision-has-been-eliminated","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/the-requirement-to-amend-accessory-obligations-in-order-to-offset-social-security-contribution-credits-arising-from-a-final-and-unappealable-judicial-decision-has-been-eliminated\/","title":{"rendered":"The requirement to amend accessory obligations in order to offset social security contribution credits arising from a final and unappealable judicial decision has been eliminated"},"content":{"rendered":"\n<p>Por <strong>Gabriela Marugal Munhoz Rodrigues<\/strong>\u00a0e <strong>Gabriel Hoerner\u00a0<\/strong>\u00a0<\/p>\n\n<p>No dia de hoje -21\/07\/2025- foi publicada a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.272\/2025, cujo objetivo \u00e9 alterar a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.055\/2021, que disp\u00f5e sobre restitui\u00e7\u00e3o, compensa\u00e7\u00e3o, ressarcimento e reembolso no \u00e2mbito da Secretaria Especial da Receita Federal do Brasil.\u00a0<\/p>\n\n<p>A nova Instru\u00e7\u00e3o Normativa incluiu o par\u00e1grafo 4\u00ba no artigo 64 da I.N. RFB 2.055\/2021, qual disp\u00f5e o seguinte:\u00a0\u00a0<\/p>\n\n<p><strong><em>Art. 64.<\/em><\/strong><em>\u202fO sujeito passivo que apurar cr\u00e9dito, inclusive o cr\u00e9dito decorrente de decis\u00e3o judicial transitada em julgado, relativo a tributo administrado pela RFB, pass\u00edvel de restitui\u00e7\u00e3o ou de ressarcimento, poder\u00e1 utiliz\u00e1-lo na compensa\u00e7\u00e3o de d\u00e9bitos pr\u00f3prios, vencidos ou vincendos, relativos a tributos administrados pela RFB, ressalvada a compensa\u00e7\u00e3o de que trata a Se\u00e7\u00e3o VII deste Cap\u00edtulo.<\/em>\u00a0<br\/><em>(&#8230;)<\/em>\u00a0<br\/><strong><em>\u00a7 4\u00b0<\/em><\/strong><em>\u202fA compensa\u00e7\u00e3o de <\/em><strong><em>contribui\u00e7\u00f5es previdenci\u00e1rias<\/em><\/strong><em> declaradas incorretamente fica condicionada \u00e0 <\/em><strong><em>retifica\u00e7\u00e3o da declara\u00e7\u00e3o<\/em><\/strong><em>, <\/em><strong><em>exceto se o direito credit\u00f3rio for decorrente de decis\u00e3o judicial transitada em julgado.\u202f<\/em><\/strong>\u00a0<\/p>\n\n<p>Diante dessa inclus\u00e3o, que ter\u00e1 efeitos a partir de 21\/07\/2025, o contribuinte que apurar cr\u00e9ditos de contribui\u00e7\u00e3o previdenci\u00e1ria decorrente de a\u00e7\u00e3o judicial transitada em julgado n\u00e3o precisar\u00e1 retificar as obriga\u00e7\u00f5es acess\u00f3rias, como o e-Social e a DCTFWeb, previamente \u00e0 compensa\u00e7\u00e3o referente ao per\u00edodo dos cr\u00e9ditos a serem recuperados.\u00a0\u00a0<\/p>\n\n<p>Al\u00e9m disso, a nova altera\u00e7\u00e3o tamb\u00e9m afasta o entendimento da RFB sobre a obrigatoriedade de retifica\u00e7\u00e3o das obriga\u00e7\u00f5es acess\u00f3rias previamente \u00e0 compensa\u00e7\u00e3o, conforme apontado na Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 77\/2018 e 34\/2024.\u00a0\u00a0<\/p>\n\n<p>Essa altera\u00e7\u00e3o \u00e9 de suma import\u00e2ncia para os contribuintes e representa um avan\u00e7o significativo na compensa\u00e7\u00e3o, sendo mais c\u00e9lere e segura, tendo em vista que n\u00e3o ser\u00e1 necess\u00e1rio realizar retifica\u00e7\u00f5es e alterar informa\u00e7\u00f5es j\u00e1 prestadas em per\u00edodos anteriores, pois o procedimento de retifica\u00e7\u00e3o das informa\u00e7\u00f5es, para que seja poss\u00edvel comprovar o ind\u00e9bito tribut\u00e1rio necessita de aten\u00e7\u00e3o redobrada na estrutura\u00e7\u00e3o do cr\u00e9dito para evitar glosas futuras e preju\u00edzos ao planejamento tribut\u00e1rio da empresa.\u202f\u00a0<\/p>\n\n<p>O N\u00facleo de Direito Tribut\u00e1rio Consultivo do Marins Bertoldi Advogados coloca-se \u00e0 inteira disposi\u00e7\u00e3o para sanar eventuais d\u00favidas quanto aos novos procedimentos.\u00a0<\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Gabriela Marugal Munhoz Rodrigues\u00a0e Gabriel Hoerner\u00a0\u00a0 No dia de hoje -21\/07\/2025- foi publicada a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.272\/2025, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6332,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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