Consolidação do PERT – IN nº 1822/2018

A Receita Federal do Brasil publicou no último dia 03 de agosto a Instrução Normativa nº  1822, que regulamenta a consolidação do Programa Especial de Regularização Tributária (PERT), unicamente quanto aos débitos previdenciários não-inscritos em dívida ativa referente às contribuições sociais: 

 

  • Das empresas, incidentes sobre a remuneração paga ou creditada aos segurados a seu serviço; 
  • Dos empregadores domésticos;
  • Dos trabalhadores, incidentes sobre o seu salário-de-contribuição.  

 

A consolidação deverá ser realizada no site da RFB entre nos dias úteis compreendidos entre 06 e 31 de agosto de 2018, referentes aos citados débitos parcelados ou pagos à vista no PERT.

No ato da consolidação deverão ser indicados:

 

  • Os débitos que deseja incluir no PERT;
  • O número de prestações pretendidas;
  • O valor dos créditos de prejuízo fiscal e/ou base negativa da CSLL a serem utilizados para liquidação de até 80% (oitenta por cento) da dívida consolidada;
  • O número, a competência e o valor da PER/DCOMP referente aos demais créditos próprios a serem utilizados no PERT.

 

Destaca-se que a referida IN traz a ordem de baixa dos créditos de prejuízo fiscal e base negativa da CSLL a serem realizados antes da apuração do monte a ser indicados para quitar o PERT.

A consolidação só se aplica aos contribuintes que estiverem com todas as prestações do parcelamento em dia, não havendo previsão para readmissão dos contribuintes que tenham sido formalmente excluídos do programa. Porém autoriza a mudança da modalidade de pagamento anteriormente indicada.

Por fim, se no momento da prestação das informações, o sistema não disponibilizar a opção de seleção de débitos para os quais houve desistência de recursos administrativos ou de ações judiciais, realizada tempestivamente para adesão ao PERT. O contribuinte deverá comparecer a uma unidade da RFB para solicitar a inclusão desses débitos no PERT.

Contrariando a tradição, com esta IN, apenas os demais débitos objetos do PERT junto à RFB aguardam consolidação, posto que os débitos parcelados junto à PGFN foram consolidados no ato de adesão ao PERT. Enquanto isso, o RQA realizado em 2014 ainda aguarda consolidação.

 

ROZELY DIAS,

Advogada do Terra e Vecci Advogados Associados

 

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    Во избежание протечки металла при заливке обычно приме няют прокладочную глину, в результате чего на отливке образуются заливы, на удаление которых затрачивается труд обрубщиков и бесцельно расходуется металл. При замене верхней полуформы перекрывающими стержнями вместо прокладочной глины стали использовать песчаные подушки. Для этого в горизонтальных знаках стержней, через которые выводятся газы, выполнены углубления в 20—25 мм, заполняемые сырым песком с некоторым завышением. При установке перекрывающих стержней песок уплотняется, при этом создаются надежная изоляция вентиляционных каналов и плотный контакт между стержнями, исключающий возможность образования заливов.

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    На автоматической роторной линии одновременно можно обрабатывать детали нескольких типоразмеров по сходной технологии, ?.?. она может применяться как многопредметная линия и не только в массовом, но и в серийном производстве. Сегодня такие линии широко применяются для производства радиодеталей, штампованных деталей, при расфасовке, упаковке и на других работах. Основным календарно-плановым нормативами автоматической роторной линии являются:
    3.16. При наладке оборудования автоматической линии на пуль­те управления или входном рубильнике должен быть вывешен плакат «Не включать – работают люди!»

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  52. Michaelrax
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  55. JennyDak
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    В сливах и канализационных сооружиениях очень часто встаривают специфические сооружения – канализационные станции. Они представляют собой тех.комплекс насосного спец.оборудования, конкретно: фильтры и клапана, баки, соединительные трубопроводы.
    Это оборудование располагается в емкости из композитных материалов. Насосные станции очень долгое время изготавливали из бетона – монтаж таких изделий трудозатратный. На сегодняшний день такие изделия делают из стеклопластика.
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    Достоинства канализационных станций из стеклокомпозита не завершается простотой монтажа на объекты клиента. Стеклопластики предоставляют очень долгий срок применения изделия без коррозии, намокания или гниения. Выраженным достоинством стеклокомпозитов является наличие разнообразных фирм такого конструкционного материала. Качественные особенности стеклопластиков обеспечили отличительные преимущества по сравнению с стандартными строй материалами: бетоном, камнем, кирпичем.

  56. Mountinferce
    Mountinferce says:

    A full body massage service is not only practiced in a spa, but also at homes which is very relaxing and people who knows the tricks for massage provides services at home also to their family member and also visits places for professional services. It is recommended for people suffering from chronic pain. It is recommended for people suffering from chronic pain, those who are involved in strenuous physical activity and also patients who have suffered from physical injuries. This will help the professional to provide the best suitable and recovery service to the client and will take care that the customer is satisfied but not more stressed because of some previous injuries or pains. Most people find themselves on a regular basis and relaxing in the right amount of pressure, feeling good is to spa and massage therapy experience what it feels like to be loved, one of the best ways to feel updated.If you wish to relief from muscle pain or stress, you’ll make a choice from one among the 10 best sorts of massage therapies around. A total wellness of health can be achieved if you manage to spare at least one day per month out of your busy schedule. Getting referrals from your friends and co-workers can also help you to find out a reputed wellness center in your local city or town. Then massage is the perfect therapy to try out. There are various specializations in therapy. Excellent body mechanics. There are clients who will demand more pressure. Today, bamboo massage is touted as Bamboo-Fusion, Tian di Bamboo Massage, or simply promoted at high-end spas as the latest in exotic treatments or for massage therapists as a new tool, but bamboo can be seen as much more than a new trend or accessory. Illuminate your opinions the conventional functioning of the spirit is beyond words, so why don’t you just do it, clear your head and experience the alternative treatment technique as treatments. Bowen technique involves a rolling movement over fascia, muscles, ligaments, tendons and joints. Its main aim is to prevent, develop, maintain, and rehabilitate physical function or movement or to provide relief from pain.Provides relief from migraine. What’s more, sports massage also provides psychological benefits to athletes. Provides greater energy to the human system. Helps in releasing Endorphins which is a natural painkiller of the human body. It also cures individual psyche in a natural way. Are you looking for a way out of these problems? Approaching a proficient chiropractor is undeniably a definite, drug-free and easy way to get reprieve from the back pain or any joint pain. Spa massage in bvi has become a very common practice these days due to the present lifestyle requirement where people don’t get time for relaxation which causes stress. When you opt for a massage at home, you don’t have to get dressed and step out to get the massage done. Potatoes have been used for centuries by people with digestive issues ranging from heartburn to indigestion. People across the globe have been enjoying it from a long period of time. A therapist must stick to the promised time duration. For a body massage bvi, the client must inform the Massage Integrator or the masseuse about any injury or the area which requires more attention. So the therapists must be physically firm.Nowadays, you can see massage therapists in America conducting a Japanese Shiatsu or other therapies that are not locally developed. Try to learn about the massage by talking to therapists. The SPA therapists, normally combined with different massage techniques , such as deep tissue, aromatherapy, hot stone or any other massage techniques. In the event that you will notice, an ever increasing number of individuals are getting to be spa fans. Besides, there are a number of steak houses also. Currently there are two hundred and twenty certified institutes which provide massage training throughout Thailand. Carry out a bit of research on the jurisdiction’s licensing requirements before one starts training. Especially when it comes to children, growing out of a shoe size or simply wearing out a pair can happen at different times. The three ancient and sacred Ayurvedic texts, namely, Charaka Samhita, Sushruta Samhita and Ashtanga Hrdayam, have listed out the following benefits of Abhyanga Massage.

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  57. Williamlaf
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    Истец, Кевин Берлинг, утверждает, что данная вечеринка в 2019 году в компании Gravity Diagnostics стала причиной возникновения серии приступов панической атаки у него.
    Благодаря иску, поданному в Кентуки, мистер Берлинг, страдающий расстройствами паники и тревоги, попросил своего руководителя не праздновать его день рождения на работе, как это всегда проводится для коллег, поскольку это может привести к паническим атакам и вызвать неприятные детские воспоминания.
    Но несмотря на это, компания, проводящая тесты Covid-19, устроила ему вечеринку-сюрприз в августе 2019 года, что послужило поводом для приступа панической атаки. Мистер Берлинг ушел с вечеринки и и обедал в машине.
    11 августа Gravity Diagnostics уволила его, сославшись на опасения по поводу безопасности на рабочем месте. В своем иске Берлинг пояснил, что компания дискриминировала его из-за его болезни и несправедливо отомстила ему за то, что он просил не устраивать это празднование.
    После 2-х дневного заседания в конце марта присяжные присудили ему $450 000, включая 300k$ за расстройство и $150 000 в виде потерянной заработной платы.
    Статистики альянса по психическим заболеваниям говорят о том, что более 40 млн жителей США – а это почти 20% всей америки – страдают от тревожных расстройств.
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