{"id":1147,"date":"2024-01-04T17:53:01","date_gmt":"2024-01-04T20:53:01","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1147"},"modified":"2025-09-18T10:01:49","modified_gmt":"2025-09-18T13:01:49","slug":"medida-provisoria-no-1-202-2023-provoca-alteracoes-na-legislacao","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/medida-provisoria-no-1-202-2023-provoca-alteracoes-na-legislacao\/","title":{"rendered":"MEDIDA PROVIS\u00d3RIA No 1.202\/2023 PROVOCA ALTERA\u00c7\u00d5ES NA LEGISLA\u00c7\u00c3O"},"content":{"rendered":"<p>Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o na \u00faltima sexta-feira do ano de 2023 (29\/12\/2023), a Medida Provis\u00f3ria no 1.202\/2023, a qual trouxe altera\u00e7\u00f5es na legisla\u00e7\u00e3o tribut\u00e1ria como a limita\u00e7\u00e3o da compensa\u00e7\u00e3o tribut\u00e1ria, a revoga\u00e7\u00e3o da al\u00edquota zero do PERSE e a reonera\u00e7\u00e3o da folha de pagamentos (e revoga\u00e7\u00e3o da CPRB).<\/p>\n\n\n\n<p><strong>Limita\u00e7\u00e3o da compensa\u00e7\u00e3o de cr\u00e9ditos fiscais<\/strong><\/p>\n\n\n\n<p>A MP altera o artigo 79 da Lei no 9.430\/96 determinando a impossibilidade de compensa\u00e7\u00e3o de cr\u00e9dito tribut\u00e1rio de decis\u00f5es judiciais transitadas em julgado acima de limite a ser definido em ato do Minist\u00e9rio da Fazenda, observando as seguintes condi\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O limite mensal ser\u00e1 graduado em fun\u00e7\u00e3o do valor total do cr\u00e9dito decorrente de decis\u00e3o judicial transitada em julgado;<\/li>\n\n\n\n<li>O valor do limite n\u00e3o poder\u00e1 ser inferior a 1\/60 do valor total do cr\u00e9dito, demonstrado e atualizado na data da entrega da primeira compensa\u00e7\u00e3o; e<\/li>\n\n\n\n<li>A limita\u00e7\u00e3o n\u00e3o \u00e9 aplicada aos cr\u00e9ditos tribut\u00e1rios decorrentes de decis\u00e3o judicial com tr\u00e2nsito em julgado em valor inferior a R$ 10 milh\u00f5es.<\/li>\n<\/ul>\n\n\n\n<p><strong>Revoga\u00e7\u00e3o do PERSE<\/strong><\/p>\n\n\n\n<p>A MP altera o artigo 4\u00ba da lei n\u00ba 14.148\/2021 revogando o benef\u00edcio da al\u00edquota zero da CSLL,PIS, COFINS e IRPJ concedido a determinados setores de eventos para compensar os preju\u00edzos decorrentes da pandemia da Covid-19.<\/p>\n\n\n\n<p>Nesse sentido, com a revoga\u00e7\u00e3o dos benef\u00edcios fiscais do PERSE,as empresas beneficiadas pela al\u00edquota zero do programa voltar\u00e3o a recolher os tributos om base nas al\u00edquotas previstas na legisla\u00e7\u00e3o espec\u00edfica a partir das seguintes datas:<\/p>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>CSLL, PIS e Cofins:&nbsp;<\/strong>as contribui\u00e7\u00f5es dever\u00e3o ser recolhidas sem observ\u00e2ncia do Perse a partir de 1o abril de 2024; e<br><\/summary>\n<p><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>IRPJ:&nbsp;<\/strong>o imposto dever\u00e1 ser recolhido normalmente a partir de 1o de janeiro de 2025.<br><\/summary>\n<p><strong>Reonera\u00e7\u00e3o da folha de sal\u00e1rios<\/strong><\/p>\n\n\n\n<p>A Lei no 14.784\/2023, ao alterar a Lei no 12.546\/2011, prorrogou at\u00e9 dezembro de 2027 a autoriza\u00e7\u00e3o para que&nbsp;17 setores da economia, intensivos em m\u00e3o de obra substituissem a contribui\u00e7\u00e3o de 20% sobre a folha de pagamentos por uma al\u00edquota de 1% a 4,5% sobre a receita bruta da empresa.<\/p>\n\n\n\n<p>Contudo, a nova MP revoga essa prorroga\u00e7\u00e3o, estabelecendo a reonera\u00e7\u00e3o da folha de sal\u00e1rios aos setores beneficiados anteriormente. Ao estabelece a retomada gradual da tributa\u00e7\u00e3o, a MP classifica os&nbsp;setores em dois grupos, escalonando as al\u00edquotas que incidir\u00e3o sobre a folha de sal\u00e1rios da seguinte&nbsp;forma:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"634\" height=\"330\" src=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1.png\" alt=\"\" class=\"wp-image-1149\" srcset=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1.png 634w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1-300x156.png 300w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1-150x78.png 150w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1-18x9.png 18w\" sizes=\"auto, (max-width: 634px) 100vw, 634px\" \/><\/figure>\n<\/details>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"634\" height=\"330\" src=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1.png\" alt=\"\" class=\"wp-image-1149\" srcset=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1.png 634w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1-300x156.png 300w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1-150x78.png 150w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1-18x9.png 18w\" sizes=\"auto, (max-width: 634px) 100vw, 634px\" \/><\/figure>\n<\/div>\n\n\n<p>We remain available for any additional clarifications.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>GTLawyers \u2013 Tax Team<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><em>egross@gtlawyers.com.br<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o na \u00faltima sexta-feira do ano de 2023 (29\/12\/2023), a Medida Provis\u00f3ria no 1.202\/2023, a qual trouxe altera\u00e7\u00f5es na legisla\u00e7\u00e3o tribut\u00e1ria como a limita\u00e7\u00e3o da compensa\u00e7\u00e3o tribut\u00e1ria, a revoga\u00e7\u00e3o da al\u00edquota zero do PERSE e a reonera\u00e7\u00e3o da folha de pagamentos (e revoga\u00e7\u00e3o da CPRB). Limita\u00e7\u00e3o da compensa\u00e7\u00e3o de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1147","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MEDIDA PROVIS\u00d3RIA No 1.202\/2023 PROVOCA ALTERA\u00c7\u00d5ES NA LEGISLA\u00c7\u00c3O | GTLawyers | Escrit\u00f3rio boutique full-service<\/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.gtlawyers.com.br\/en\/artigos\/medida-provisoria-no-1-202-2023-provoca-alteracoes-na-legislacao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MEDIDA PROVIS\u00d3RIA No 1.202\/2023 PROVOCA ALTERA\u00c7\u00d5ES NA LEGISLA\u00c7\u00c3O | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o na \u00faltima sexta-feira do ano de 2023 (29\/12\/2023), a Medida Provis\u00f3ria no 1.202\/2023, a qual trouxe altera\u00e7\u00f5es na legisla\u00e7\u00e3o tribut\u00e1ria como a limita\u00e7\u00e3o da compensa\u00e7\u00e3o tribut\u00e1ria, a revoga\u00e7\u00e3o da al\u00edquota zero do PERSE e a reonera\u00e7\u00e3o da folha de pagamentos (e revoga\u00e7\u00e3o da CPRB). Limita\u00e7\u00e3o da compensa\u00e7\u00e3o de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gtlawyers.com.br\/en\/artigos\/medida-provisoria-no-1-202-2023-provoca-alteracoes-na-legislacao\/\" \/>\n<meta property=\"og:site_name\" content=\"GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-04T20:53:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-18T13:01:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-04-as-17.51.12-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"634\" \/>\n\t<meta property=\"og:image:height\" content=\"330\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Felipe Nascimento\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" 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