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{"id":1262,"date":"2024-10-22T09:33:45","date_gmt":"2024-10-22T12:33:45","guid":{"rendered":"https:\/\/metaplanocontabil.com.br\/?p=1262"},"modified":"2024-10-22T09:33:45","modified_gmt":"2024-10-22T12:33:45","slug":"ato-declaratorio-cancela-multas-por-atraso-na-entrega-da-dctfweb","status":"publish","type":"post","link":"https:\/\/metaplanocontabil.com.br\/ato-declaratorio-cancela-multas-por-atraso-na-entrega-da-dctfweb\/","title":{"rendered":"Ato Declarat\u00f3rio cancela multas por atraso na entrega da DCTFWeb"},"content":{"rendered":"
Ato Declarat\u00f3rio cancela multas por atraso na entrega da DCTFWeb<\/h2>\n
Decis\u00e3o foi publicada nesta segunda-feira, dia 21, no Di\u00e1rio Oficial da Uni\u00e3o<\/h3>\n
Foi publicado no di\u00e1rio oficial desta segunda-feira, dia 21, o Ato Declarat\u00f3rio Executivo Corat n\u00ba 15, de 18 de outubro de 2024, que cancela multas por atraso na entrega da Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais Previdenci\u00e1rios e de Outras Entidades e Fundos (DCTFWeb) emitidas no dia 16 de outubro de 2024.<\/p>\n
Veja a seguir, na \u00edntegra, o Ato oficial.<\/h3>\n
Ato Declarat\u00f3rio Executivo CORAT N\u00ba 15 DE 18\/10\/2024<\/p>\n
A COORDENADORA-GERAL DE ADMINISTRA\u00c7\u00c3O DO CR\u00c9DITO TRIBUT\u00c1RIO SUBSTITUTA, no exerc\u00edcio das atribui\u00e7\u00f5es previstas no art. 66, caput, inciso II, e art. 358, caput, inciso II, do Regimento Interno da Secretaria Especial da Receita Federal do Brasil, aprovado pela Portaria ME n\u00ba 284, de 27 de julho de 2020, e tendo em vista o disposto no art. 10 da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.005, de 29 de janeiro de 2021,<\/p>\n
DECLARA:<\/p>\n
Art. 1\u00ba Ficam canceladas as multas por atraso na entrega da Declara\u00e7\u00e3o de D\u00e9bitos e Cr\u00e9ditos Tribut\u00e1rios Federais Previdenci\u00e1rios e de Outras Entidades e Fundos DCTFWeb emitidas no dia 16 de outubro de 2024.<\/p>\n
Par\u00e1grafo \u00fanico. Observada a data de emiss\u00e3o da multa, o cancelamento a que se refere o caput aplica-se em caso de atraso na entrega da DCTFWeb Geral referente ao per\u00edodo de apura\u00e7\u00e3o setembro de 2024, entregue por pessoa jur\u00eddica cujas atividades tenham data de in\u00edcio em 30 de setembro de 2024 constante do Cadastro Nacional da Pessoa Jur\u00eddica CNPJ.<\/p>\n
Art. 2\u00ba A pessoa jur\u00eddica que j\u00e1 tenha efetuado o pagamento da multa cancelada por este Ato Declarat\u00f3rio Executivo poder\u00e1 apresentar Pedido Eletr\u00f4nico de Restitui\u00e7\u00e3o, Ressarcimento ou Reembolso e Declara\u00e7\u00e3o de Compensa\u00e7\u00e3o PER\/DCOMP Web.<\/p>\n
Art. 3\u00ba A pessoa jur\u00eddica que j\u00e1 tenha compensado o valor da multa cancelada por este Ato Declarat\u00f3rio Executivo poder\u00e1 cancelar a declara\u00e7\u00e3o de compensa\u00e7\u00e3o ou retific\u00e1-la para excluir o d\u00e9bito, observado o disposto no Cap\u00edtulo VII da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.055, de 6 de dezembro de 2021.<\/p>\n
Art. 4\u00ba Este Ato Declarat\u00f3rio Executivo entra em vigor na data de sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o.<\/p>\n