{"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\/fr\/artigos\/medida-provisoria-no-1-202-2023-provoca-alteracoes-na-legislacao\/","title":{"rendered":"LA MESURE PROVISOIRE N\u00b0 1.202\/2023 ENTRA\u00ceNE DES MODIFICATIONS DE LA L\u00c9GISLATION"},"content":{"rendered":"<p>La Mesure Provisoire n\u00b0 1.202\/2023 a \u00e9t\u00e9 publi\u00e9e au Journal Officiel F\u00e9d\u00e9ral le dernier vendredi de l'ann\u00e9e 2023 (29\/12\/2023), apportant des modifications \u00e0 la l\u00e9gislation fiscale telles que la limitation de la compensation fiscale, la r\u00e9vocation du taux z\u00e9ro du PERSE et le r\u00e9tablissement de l \u0301imposition sur le salaire (et la r\u00e9vocation de la CPRB).<\/p>\n\n\n\n<p><strong>Limitation de la compensation des cr\u00e9dits d'imp\u00f4t<\/strong><\/p>\n\n\n\n<p>La Mesure Provisoire modifie l'article 79 de la Loi n\u00b0 9.430\/96, rendant impossible la compensation des cr\u00e9dits d'imp\u00f4t r\u00e9sultant de d\u00e9cisions judiciaires pass\u00e9es en force de chose jug\u00e9e au-del\u00e0 d'une limite \u00e0 d\u00e9finir par un acte du Minist\u00e8re des Finances (\u00ab Minist\u00e9rio da Fazenda \u00bb), sous r\u00e9serve des conditions suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La limite mensuelle sera \u00e9tablie en fonction de la valeur totale du cr\u00e9dit r\u00e9sultant d'une d\u00e9cision judiciaire pass\u00e9e en force de chose jug\u00e9e ;<\/li>\n\n\n\n<li>La valeur de la limite ne peut \u00eatre inf\u00e9rieure \u00e0 1\/60e de la valeur totale du cr\u00e9dit, d\u00e9montr\u00e9e et mise \u00e0 jour \u00e0 la date de soumission de la premi\u00e8re compensation ; et<\/li>\n\n\n\n<li>La limitation ne s'applique pas aux cr\u00e9dits d'imp\u00f4t r\u00e9sultant d'une d\u00e9cision de justice pass\u00e9e en force de chose jug\u00e9e d'un montant inf\u00e9rieur \u00e0 10 millions de r\u00e9ais.<\/li>\n<\/ul>\n\n\n\n<p><strong>R\u00e9vocation du PERSE<\/strong><\/p>\n\n\n\n<p>La Mesure Provisoire modifie l'article 4 de la Loi 14.148\/2021, annulant le b\u00e9n\u00e9fice du taux z\u00e9ro pour la CSLL, le PIS, le COFINS et l'IRPJ accord\u00e9 \u00e0 certains secteurs \u00e9v\u00e9nementiels pour compenser les pertes r\u00e9sultant de la pand\u00e9mie de Covid-19.<\/p>\n\n\n\n<p>En ce sens, avec la r\u00e9vocation des avantages fiscaux du PERSE, les entreprises b\u00e9n\u00e9ficiant du taux z\u00e9ro du programme reviendront \u00e0 payer des imp\u00f4ts sur la base des taux pr\u00e9vus par la l\u00e9gislation sp\u00e9cifique \u00e0 partir des dates suivantes :<\/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>les cotisations devront \u00eatre vers\u00e9es sans observer le PERSE \u00e0 partir du 1er avril 2024 ; et<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>l'imp\u00f4t devra \u00eatre pay\u00e9 normalement \u00e0 partir du 1er janvier 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-2024-01-11-as-17.28.46.png\" alt=\"\" class=\"wp-image-1149\" srcset=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46.png 549w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46-300x164.png 300w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46-150x82.png 150w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46-18x10.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-2024-01-11-as-17.28.46.png\" alt=\"\" class=\"wp-image-1149\" srcset=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46.png 549w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46-300x164.png 300w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46-150x82.png 150w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/Captura-de-Tela-2024-01-11-as-17.28.46-18x10.png 18w\" sizes=\"auto, (max-width: 634px) 100vw, 634px\" \/><\/figure>\n<\/div>\n\n\n<p>Nous restons \u00e0 votre disposition pour toute information compl\u00e9mentaire.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>GTLawyers \u2013 \u00c9quipe de droit fiscal<\/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\/fr\/artigos\/medida-provisoria-no-1-202-2023-provoca-alteracoes-na-legislacao\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\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\/fr\/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=\"\u00c9crit par\" 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