{"id":357,"date":"2024-09-26T18:05:39","date_gmt":"2024-09-26T21:05:39","guid":{"rendered":"https:\/\/ocam.net\/?p=357"},"modified":"2024-09-26T18:05:40","modified_gmt":"2024-09-26T21:05:40","slug":"regularizacao-voluntaria-de-recursos-omitidos-ou-declarados-incorretamente","status":"publish","type":"post","link":"https:\/\/ocam.net\/?p=357","title":{"rendered":"BREVE RESUMO DA INSTRU\u00c7\u00c3O NORMATIVA DA RFB n\u00ba 2.221\/2024"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>SOBRE REGULARIZA\u00c7\u00c3O VOLUNT\u00c1RIA DE RECURSOS OMITIDOS OU DECLARADOS INCORRETAMENTE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO I &#8211; Disposi\u00e7\u00f5es Preliminares<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Institui o RERCT-Geral para permitir a regulariza\u00e7\u00e3o volunt\u00e1ria de recursos, bens e direitos de origem l\u00edcita, omitidos ou declarados incorretamente at\u00e9 31 de dezembro de 2023, mantidos no Brasil ou no exterior. O regime \u00e9 voltado para residentes ou domiciliados no pa\u00eds e visa garantir conformidade com as legisla\u00e7\u00f5es cambial e tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO II &#8211; Defini\u00e7\u00f5es<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Define termos essenciais:<\/strong><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Recursos ou patrim\u00f4nio n\u00e3o declarados: valores, bens e capitais n\u00e3o reportados ou reportados com incorre\u00e7\u00f5es.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Origem l\u00edcita: recursos adquiridos em conformidade com atividades permitidas por lei.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Patrim\u00f4nio regularizado: bens declarados no \u00e2mbito do RERCT-Geral, seja no Brasil ou exterior.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Titular: propriet\u00e1rio real dos bens.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Declara\u00e7\u00e3o volunt\u00e1ria: inclus\u00e3o de recursos anteriormente n\u00e3o declarados.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO III &#8211; Do Objeto<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Aplica-se a recursos de origem l\u00edcita que n\u00e3o foram declarados ou declarados com incorre\u00e7\u00f5es at\u00e9 31 de dezembro de 2023. Inclui diversos tipos de bens, sendo:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp;&nbsp;\ud83d\udd39 Dep\u00f3sitos banc\u00e1rios, ap\u00f3lices de seguro, fundos de aposentadoria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp;&nbsp;\ud83d\udd39 Empr\u00e9stimos, participa\u00e7\u00f5es societ\u00e1rias e bens intang\u00edveis (marcas, software, patentes).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp;&nbsp;\ud83d\udd39 Im\u00f3veis, ve\u00edculos, aeronaves e bens m\u00f3veis sujeitos a registro.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO IV &#8211; Do Sujeito Passivo<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Qualquer pessoa f\u00edsica ou jur\u00eddica residente no Brasil at\u00e9 31 de dezembro de 2023 pode optar pelo RERCT-Geral, desde que seja titular de bens ou direitos de origem l\u00edcita, omitidos ou declarados com incorre\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><br><strong><u>CAP\u00cdTULO V &#8211; Da Ades\u00e3o<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A ades\u00e3o ao regime requer:&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0\u00a0\ud83d\udd39 Declara\u00e7\u00e3o \u00fanica de regulariza\u00e7\u00e3o fornecida pela Receita Federal.\u00a0<br>\u00a0\u00a0\ud83d\udd39 Pagamento de imposto de renda de 15% sobre o valor dos bens.\u00a0<br>\u00a0\u00a0\ud83d\udd39 Pagamento de multa de 100% sobre o valor do imposto.<br>\u00a0\u00a0\ud83d\udd39 No caso de bens no exterior, a declara\u00e7\u00e3o \u00e9 encaminhada ao Banco Central.\u00a0\u00a0<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO VI &#8211; Do Imposto Devido<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Os bens regularizados s\u00e3o considerados acr\u00e9scimo patrimonial e sujeitos ao pagamento de imposto de renda sobre ganho de capital \u00e0 al\u00edquota de 15%, sem dedu\u00e7\u00f5es. O imposto pago ser\u00e1 definitivo, sem possibilidade de restitui\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO VII &#8211; Da Multa de Regulariza\u00e7\u00e3o<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Sobre o valor do imposto apurado, aplica-se uma multa de 100%, cobrindo os recursos e bens regularizados.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO VIII &#8211; Procedimentos Aplic\u00e1veis ao RERCT-Geral<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 O contribuinte deve declarar a origem l\u00edcita dos bens e recursos. A Receita Federal tem o \u00f4nus de comprovar qualquer falsidade nas declara\u00e7\u00f5es.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO IX &#8211; Da Exclus\u00e3o<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 A exclus\u00e3o do regime ocorre em casos de falsidade nas informa\u00e7\u00f5es prestadas, resultando na cobran\u00e7a dos valores devidos e poss\u00edveis penalidades c\u00edveis, penais e administrativas. A exclus\u00e3o tamb\u00e9m pode acontecer se houver evid\u00eancias de irregularidades n\u00e3o relacionadas \u00e0 declara\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>CAP\u00cdTULO X &#8211; Disposi\u00e7\u00f5es Finais<\/u><\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 O prazo final para ades\u00e3o ao RERCT-Geral \u00e9 15 de dezembro de 2024. A divulga\u00e7\u00e3o ou compartilhamento indevido de informa\u00e7\u00f5es viola o sigilo fiscal e est\u00e1 sujeito a san\u00e7\u00f5es legais. O pagamento do imposto e multa pode ser feito at\u00e9 o \u00faltimo dia da entrega da declara\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Para maiores informa\u00e7\u00f5es, entre em contato conosco.&nbsp;<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SOBRE REGULARIZA\u00c7\u00c3O VOLUNT\u00c1RIA DE RECURSOS OMITIDOS OU DECLARADOS INCORRETAMENTE CAP\u00cdTULO I &#8211; Disposi\u00e7\u00f5es Preliminares&nbsp; \ud83d\udd39 Institui o RERCT-Geral para permitir a regulariza\u00e7\u00e3o volunt\u00e1ria de recursos, bens e direitos de origem l\u00edcita, omitidos ou declarados incorretamente at\u00e9 31 de dezembro de 2023, mantidos no Brasil ou no exterior. O regime \u00e9 voltado para residentes ou domiciliados [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":358,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BREVE RESUMO DA INSTRU\u00c7\u00c3O NORMATIVA DA RFB n\u00ba 2.221\/2024 - OCAM<\/title>\n<meta name=\"description\" content=\"Breve resumo da Instru\u00e7\u00e3o Normativa da RFB n\u00ba 2.221\/2024 - Regulariza\u00e7\u00e3o volunt\u00e1ria de recursos omitidos ou declarados incorretamente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ocam.net\/?p=357\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BREVE RESUMO DA INSTRU\u00c7\u00c3O NORMATIVA DA RFB n\u00ba 2.221\/2024 - 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