{"id":1291,"date":"2023-05-23T07:58:00","date_gmt":"2023-05-23T07:58:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1291"},"modified":"2023-05-23T13:42:33","modified_gmt":"2023-05-23T13:42:33","slug":"carf-afasta-multa-da-havan-apos-adesao-a-programa-de-parcelamento","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-afasta-multa-da-havan-apos-adesao-a-programa-de-parcelamento\/","title":{"rendered":"Carf waives Havan&#039;s fine after joining installment program"},"content":{"rendered":"<p>By unanimous decision, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided to dismiss the isolated fine that had been applied to Havan SA for failure to collect monthly IRPJ estimates. The councilors concluded that the penalty was not applicable, since the company had joined the Special Tax Regularization Program (Pert) before the start of the tax procedure.<\/p>\n\n\n\n<p>In his vote, the rapporteur, counselor Alexandre Evaristo Pinto, said he agreed with the provisions of ruling 9101-005.895, of Flora Produtos de Higiene e Limpeza. The understanding is that the fine cannot be applied to taxes that are in an installment program.<\/p>\n\n\n\n<p>In this specific case, the taxpayer first offset the estimates. Then, he canceled the offset declarations by including the debts in the installment program.<\/p>\n\n\n\n<p>The ruling cited by the rapporteur also cites article 112, section II, of the National Tax Code (CTN). According to this provision, the accused must have the most favorable interpretation in penalties when there is doubt as to \u201cthe nature or material circumstances of the fact, or the nature or extent of its effects\u201d.<\/p>\n\n\n\n<p>The process is under number 13962.720334\/2017-23.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-afasta-multa-da-havan-apos-adesao-a-programa-de-parcelamento-23052023\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-afasta-multa-da-havan-apos-adesao-a-programa-de-parcelamento-23052023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) decidiu afastar a multa isolada que havia sido aplicada \u00e0 Havan S.A pelo n\u00e3o recolhimento de estimativas mensais do IRPJ. Os conselheiros conclu\u00edram que n\u00e3o cabia a penalidade, uma vez que ele aderiu ao Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria (Pert) [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[169,488,520],"class_list":["post-1291","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-irpj-2","tag-multa","tag-programadeparcelamento"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf afasta multa da Havan ap\u00f3s ades\u00e3o a programa de parcelamento - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/carf-afasta-multa-da-havan-apos-adesao-a-programa-de-parcelamento\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf afasta multa da Havan ap\u00f3s ades\u00e3o a programa de parcelamento - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por unanimidade, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) decidiu afastar a multa isolada que havia sido aplicada \u00e0 Havan S.A pelo n\u00e3o recolhimento de estimativas mensais do IRPJ. 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