{"id":3725,"date":"2016-12-14T11:25:56","date_gmt":"2016-12-14T13:25:56","guid":{"rendered":"https:\/\/www.salesesales.com.br\/site\/?p=3725"},"modified":"2016-12-14T11:25:56","modified_gmt":"2016-12-14T13:25:56","slug":"simples-nacional-normatizado-o-parcelamento","status":"publish","type":"post","link":"https:\/\/www.salesesales.com.br\/site\/2016\/12\/14\/simples-nacional-normatizado-o-parcelamento\/","title":{"rendered":"Simples Nacional: Normatizado o Parcelamento"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top kksr-disabled\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;3725&quot;,&quot;readonly&quot;:&quot;1&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n<div data-contents=\"true\">\n<div class=\"\" data-offset-key=\"8k9r3-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8k9r3-0-0\"><strong><span data-offset-key=\"8k9r3-0-0\"><span data-text=\"true\">Simples Nacional: Normatizado o Parcelamento<\/span><\/span><\/strong><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"bro0-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"bro0-0-0\"><span data-offset-key=\"bro0-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"agetg-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"agetg-0-0\"><span data-offset-key=\"agetg-0-0\"><span data-text=\"true\">Atrav\u00e9s da Instru\u00e7\u00e3o Normativa RFB 1.677\/2016 foram estabelecidos as normas para parcelamento de d\u00e9bitos para com a Secretaria da Receita Federal do Brasil (RFB) apurados na forma do Simples Nacional, vencidos at\u00e9 a compet\u00eancia do m\u00eas de maio de 2016.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"3b47p-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3b47p-0-0\"><span data-offset-key=\"3b47p-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9q7l4-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9q7l4-0-0\"><span data-offset-key=\"9q7l4-0-0\"><span data-text=\"true\">Referidos d\u00e9bitos poder\u00e3o ser parcelados em at\u00e9 120 (cento e vinte) parcelas mensais e sucessivas.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"b3vod-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"b3vod-0-0\"><span data-offset-key=\"b3vod-0-0\"><span data-text=\"true\">O parcelamento especial aplica-se aos d\u00e9bitos:<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"br93c-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"br93c-0-0\"><em><span data-offset-key=\"br93c-0-0\"><span data-text=\"true\">I \u2013 constitu\u00eddos ou n\u00e3o;<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"5jodu-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5jodu-0-0\"><em><span data-offset-key=\"5jodu-0-0\"><span data-text=\"true\">II \u2013 com exigibilidade suspensa ou n\u00e3o; e<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8skej-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8skej-0-0\"><em><span data-offset-key=\"8skej-0-0\"><span data-text=\"true\">III \u2013 parcelados anteriormente, inclusive na forma prevista na Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.508, de 4 de novembro de 2014.<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"f20cb-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"f20cb-0-0\"><span data-offset-key=\"f20cb-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"_1mf _1mj\" data-offset-key=\"9mtso-0-0\"><span data-offset-key=\"9mtso-0-0\"><img class=\"alignnone size-large wp-image-3726\" src=\"https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2016\/12\/Noticia_Simples_Nacional_Parcelamento_2017-1024x808.jpg\" alt=\"noticia_simples_nacional_parcelamento_2017\" width=\"604\" height=\"477\" srcset=\"https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2016\/12\/Noticia_Simples_Nacional_Parcelamento_2017-1024x808.jpg 1024w, https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2016\/12\/Noticia_Simples_Nacional_Parcelamento_2017-600x474.jpg 600w, https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2016\/12\/Noticia_Simples_Nacional_Parcelamento_2017-300x237.jpg 300w, https:\/\/www.salesesales.com.br\/site\/wp-content\/uploads\/2016\/12\/Noticia_Simples_Nacional_Parcelamento_2017.jpg 1301w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/span><\/div>\n<div class=\"_1mf _1mj\" data-offset-key=\"9mtso-0-0\"><\/div>\n<div data-contents=\"true\">\n<div class=\"\" data-offset-key=\"3mg1-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"3mg1-0-0\"><span data-offset-key=\"3mg1-0-0\"><span data-text=\"true\">O pedido de parcelamento- dever\u00e1 ser apresentado a partir de 12 de dezembro de 2016 at\u00e9 as 20h (vinte horas), hor\u00e1rio de Bras\u00edlia, de 10 de mar\u00e7o de 2017, exclusivamente por meio do s\u00edtio da RFB na Internet, no endere\u00e7o , no Portal e-CAC ou no Portal do Simples Nacional.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"233is-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"233is-0-0\"><span data-offset-key=\"233is-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"armeb-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"armeb-0-0\"><span data-offset-key=\"armeb-0-0\"><span data-text=\"true\">O valor das presta\u00e7\u00f5es ser\u00e1 obtido mediante divis\u00e3o da d\u00edvida consolidada pelo n\u00famero m\u00e1ximo de at\u00e9 120 (cento e vinte) parcelas, observado o valor m\u00ednimo de R$ 300,00 (trezentos reais) por parcela.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"besol-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"besol-0-0\"><span data-offset-key=\"besol-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"cumn2-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"cumn2-0-0\"><span data-offset-key=\"cumn2-0-0\"><span data-text=\"true\">A 1\u00aa (primeira) presta\u00e7\u00e3o vencer\u00e1 no menor prazo entre:<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"dikd5-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"dikd5-0-0\"><em><span data-offset-key=\"dikd5-0-0\"><span data-text=\"true\">I \u2013 o 2\u00ba (segundo) dia ap\u00f3s o pedido de parcelamento;<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"cdj4a-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"cdj4a-0-0\"><em><span data-offset-key=\"cdj4a-0-0\"><span data-text=\"true\">II \u2013 a data de vencimento da multa de of\u00edcio, ainda n\u00e3o vencida, que esteja consolidada no parcelamento;<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"6utlq-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6utlq-0-0\"><em><span data-offset-key=\"6utlq-0-0\"><span data-text=\"true\">III \u2013 o \u00faltimo dia \u00fatil do m\u00eas do pedido de parcelamento; e<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4fnpi-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4fnpi-0-0\"><em><span data-offset-key=\"4fnpi-0-0\"><span data-text=\"true\">IV- o dia 10 de mar\u00e7o de 2017.<\/span><\/span><\/em><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"2sbkb-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"2sbkb-0-0\"><span data-offset-key=\"2sbkb-0-0\"><span data-text=\"true\">A partir da 2\u00aa (segunda) parcela, as presta\u00e7\u00f5es vencer\u00e3o no \u00faltimo dia \u00fatil de cada m\u00eas.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"era0s-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"era0s-0-0\"><span data-offset-key=\"era0s-0-0\"><span data-text=\"true\">O pagamento das presta\u00e7\u00f5es dever\u00e1 ser efetuado mediante Documento de Arrecada\u00e7\u00e3o do Simples Nacional (DAS).<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"4i3ve-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4i3ve-0-0\"><span data-offset-key=\"4i3ve-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"9d4er-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"9d4er-0-0\"><span data-offset-key=\"9d4er-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"705ml-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"705ml-0-0\"><span data-offset-key=\"705ml-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"8lrou-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"8lrou-0-0\"><span data-offset-key=\"8lrou-0-0\"><span data-text=\"true\">Fonte: Blog Guia Tribut\u00e1rio<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-offset-key=\"7otj7-0-0\" data-editor=\"fl54p\" data-block=\"true\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7otj7-0-0\"><span data-offset-key=\"7otj7-0-0\"><span data-text=\"true\">As mat\u00e9rias aqui apresentadas s\u00e3o retiradas da fonte acima citada, cabendo \u00e0 ela o cr\u00e9dito pela mesma<\/span><\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Simples Nacional: Normatizado o Parcelamento \u00a0 Atrav\u00e9s da Instru\u00e7\u00e3o Normativa RFB 1.677\/2016 foram estabelecidos as normas para parcelamento de d\u00e9bitos para com a Secretaria da Receita Federal do Brasil (RFB) apurados na forma do Simples Nacional, vencidos at\u00e9 a compet\u00eancia do m\u00eas de maio de 2016. \u00a0 Referidos d\u00e9bitos poder\u00e3o ser parcelados em at\u00e9 120 &hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[5],"tags":[870],"class_list":["post-3725","post","type-post","status-publish","format-standard","hentry","category-area-fiscal","tag-instrucao-normativa-rfb-1-6772016"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts\/3725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/comments?post=3725"}],"version-history":[{"count":0,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts\/3725\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/media?parent=3725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/categories?post=3725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/tags?post=3725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}