{"id":12141,"date":"2025-05-19T09:32:59","date_gmt":"2025-05-19T12:32:59","guid":{"rendered":"https:\/\/www.rauschmainenti.adv.br\/esc\/?p=12141"},"modified":"2025-05-19T09:35:25","modified_gmt":"2025-05-19T12:35:25","slug":"o-que-fazer-em-caso-de-autuacao-fiscal","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/o-que-fazer-em-caso-de-autuacao-fiscal\/","title":{"rendered":"O QUE FAZER EM CASO DE AUTUA\u00c7\u00c3O FISCAL"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Segue abaixo quadro resumo, acerca dos procedimentos que podem ser adotados pelo contribuinte, ante autua\u00e7\u00f5es por parte da Receita Federal, especialmente em rela\u00e7\u00e3o \u00e0s despesas m\u00e9dicas:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Procedimento<\/strong><\/td><td><strong>Consequ\u00eancia<\/strong><\/td><td><strong>Corre\u00e7\u00e3o do valor<\/strong><\/td><td><strong>Observa\u00e7\u00e3o<\/strong><\/td><\/tr><tr><td>1- Pagar<\/td><td>Extin\u00e7\u00e3o da d\u00edvida<\/td><td>&nbsp;<\/td><td>Pode-se pagar e depois ajuizar uma a\u00e7\u00e3o anulat\u00f3ria combinado com restituit\u00f3ria<\/td><\/tr><tr><td>2- Parcelar<\/td><td>Extin\u00e7\u00e3o da d\u00edvida quando do pagamento da \u00faltima parcela<\/td><td>O cr\u00e9dito \u00e9 corrigido (SELIC + 1% ao m\u00eas)<\/td><td>Pode-se requerer o parcelamento e depois ajuizar uma a\u00e7\u00e3o anulat\u00f3ria combinado com restituit\u00f3ria<\/td><\/tr><tr><td>3- Recorrer ao CARF \u2013 Conselho Administrativo de Recursos Fiscais<\/td><td>Suspens\u00e3o da exigibilidade (a Fazenda P\u00fablica n\u00e3o pode cobrar, enquanto n\u00e3o encerrada a fase administrativa).<\/td><td>O cr\u00e9dito \u00e9 corrigido, enquanto durar o processo administrativo<\/td><td>Pode-se posteriormente, caso os julgadores do CARF confirmem a autua\u00e7\u00e3o, recorrer \u00e0 via judicial<\/td><\/tr><tr><td>4- Ajuizar uma a\u00e7\u00e3o de natureza tribut\u00e1ria COM dep\u00f3sito judicial do valor cobrado<\/td><td>Suspens\u00e3o da exigibilidade (a Fazenda P\u00fablica n\u00e3o pode cobrar, enquanto n\u00e3o encerrada a fase judicial).<\/td><td>O cr\u00e9dito \u00e9 corrigido pelos \u00edndices da Justi\u00e7a<\/td><td>Tendo \u00eaxito na a\u00e7\u00e3o, o juiz declara o cr\u00e9dito nulo e o valor depositado pode ser levantado pelo contribuinte. &nbsp; Caso o contribuinte n\u00e3o tenha \u00eaxito, a Fazenda P\u00fablica \u00e9 quem levantar\u00e1 o valor depositado.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Procedimento<\/strong><\/td><td><strong>Consequ\u00eancia<\/strong><\/td><td><strong>Corre\u00e7\u00e3o do valor<\/strong><\/td><td><strong>Observa\u00e7\u00e3o<\/strong><\/td><\/tr><tr><td>5- Ajuizar uma a\u00e7\u00e3o de natureza tribut\u00e1ria SEM dep\u00f3sito judicial do valor cobrado<\/td><td>N\u00c3O H\u00c1 Suspens\u00e3o da exigibilidade (a Fazenda P\u00fablica PODE cobrar, atrav\u00e9s de a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal). &nbsp; Ocorre protesto da d\u00edvida Ocorre inscri\u00e7\u00e3o do nome do contribuinte no CADIN, SERASA etc.<\/td><td>O cr\u00e9dito \u00e9 corrigido pela SELIC + 1% ao m\u00eas, at\u00e9 o efetivo pagamento<\/td><td>Tendo \u00eaxito na a\u00e7\u00e3o, o juiz declara o cr\u00e9dito nulo. &nbsp;<\/td><\/tr><tr><td>6- Aguardar a Fazenda P\u00fablica Nacional ajuizar uma a\u00e7\u00e3o de Execu\u00e7\u00e3o Fiscal<\/td><td>O contribuinte ser\u00e1 citado para pagar em 05 dias. &nbsp; Caso opte por discutir essa cobran\u00e7a, atrav\u00e9s de uma a\u00e7\u00e3o chamada \u201cEmbargos de Devedor (tamb\u00e9m conhecida por embargos \u00e0 execu\u00e7\u00e3o)\u201d o contribuinte deve depositar o valor em ju\u00edzo, prestar fian\u00e7a banc\u00e1ria, nomear bem \u00e0 penhora, tudo na ordem do art. 11 da Lei n\u00ba 6.830\/1980. &nbsp; Ocorre protesto da d\u00edvida Ocorre inscri\u00e7\u00e3o do nome do contribuinte no CADIN, SERASA etc.<\/td><td>O cr\u00e9dito \u00e9 corrigido pela SELIC + 1% ao m\u00eas, at\u00e9 o efetivo pagamento<\/td><td>Tendo \u00eaxito na a\u00e7\u00e3o de embargos, o juiz declara o cr\u00e9dito nulo. &nbsp;Caso contr\u00e1rio, o valor depositado \u00e9 convertido em renda da Uni\u00e3o.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Tais procedimentos podem ser adotados no \u00e2mbito de todos os entes federativos. Por\u00e9m, quanto aos recursos administrativos, \u00e9 necess\u00e1rio verificar o que a legisla\u00e7\u00e3o do ente respectivo prev\u00ea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fale conosco: @ 31 99775-5450<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segue abaixo quadro resumo, acerca dos procedimentos que podem ser adotados pelo contribuinte, ante autua\u00e7\u00f5es por parte da Receita Federal, especialmente em rela\u00e7\u00e3o \u00e0s despesas m\u00e9dicas: Procedimento Consequ\u00eancia Corre\u00e7\u00e3o do valor Observa\u00e7\u00e3o 1- Pagar Extin\u00e7\u00e3o da d\u00edvida &nbsp; Pode-se pagar e depois ajuizar uma a\u00e7\u00e3o anulat\u00f3ria combinado com restituit\u00f3ria 2- Parcelar Extin\u00e7\u00e3o da d\u00edvida quando [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[2,272,316],"tags":[],"class_list":["post-12141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo","category-direito-tributario","category-processo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O QUE FAZER EM CASO DE AUTUA\u00c7\u00c3O FISCAL &#8211; 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