{"id":661,"date":"2026-01-12T16:05:50","date_gmt":"2026-01-12T19:05:50","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/rfb-lanca-programa-aproxime\/"},"modified":"2026-09-29T19:24:38","modified_gmt":"2026-09-29T22:24:38","slug":"rfb-lanca-programa-aproxime","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/rfb-lanca-programa-aproxime\/","title":{"rendered":"RFB lan\u00e7a Programa \u201cAproxime\u201d para atendimento especializado a bons contribuintes"},"content":{"rendered":"

Foi publicada, no dia 26\/12\/2025, a Portaria da Receita Federal do Brasil (RFB) n\u00ba 627, que institui o Programa de Proatividade do Atendimento \u2013 Aproxime, com a finalidade de oferecer atendimento especializado e promover a conformidade tribut\u00e1ria por meio de a\u00e7\u00f5es que visem \u00e0 orienta\u00e7\u00e3o do contribuinte e \u00e0 preven\u00e7\u00e3o de irregularidades.<\/p>\n

O novo Programa \u00e9 uma iniciativa da Receita Federal que aposta na transi\u00e7\u00e3o do \u00f3rg\u00e3o para um modelo de atua\u00e7\u00e3o proativa, preventiva e colaborativa. O objetivo central \u00e9 estreitar o relacionamento com os bons contribuintes, atuando antes da constitui\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios e evitando a forma\u00e7\u00e3o de passivos fiscais e lit\u00edgios desnecess\u00e1rios.<\/p>\n

Importante destacar que as informa\u00e7\u00f5es e orienta\u00e7\u00f5es fornecidas pela RFB no \u00e2mbito do Aproxime t\u00eam car\u00e1ter procedimental, i. e., n\u00e3o produzem efeitos legais vinculantes ao contribuinte, como \u00e9 o caso de uma Consulta Formal.<\/p>\n

P\u00fablico-Alvo<\/p>\n

O Aproxime n\u00e3o ser\u00e1 aberto a todos, o p\u00fablico-alvo ser\u00e1 selecionado pelas Superintend\u00eancias Regionais da Receita (SRRF), com base em perfis de risco e conformidade fiscal. Est\u00e3o aptos a participar:<\/p>\n

    \n
  1. Contribuintes classificados como Diferenciados (nos termos da Portaria RFB n\u00ba 505\/2024), como, por exemplo, empresas que possuem receita bruta anual superior a R$ 340 milh\u00f5es;<\/li>\n
  2. Pessoas Jur\u00eddicas classificadas pelo Programa Receita Sintonia na categoria “A+”; e<\/li>\n
  3. Contribuintes selecionados conforme diretrizes das Superintend\u00eancias Regionais da Receita Federal.<\/li>\n<\/ol>\n

    Benef\u00edcios e Incentivos Relevantes do Aproxime<\/p>\n

    O novo Programa introduz vantagens significativas para as empresas que mant\u00eam boa rela\u00e7\u00e3o com o fisco, destacando-se, principalmente:<\/p>\n

      \n
    1. Preven\u00e7\u00e3o de Multas: ao permitir a regulariza\u00e7\u00e3o volunt\u00e1ria por meio de orienta\u00e7\u00e3o pr\u00e9via, evita-se a aplica\u00e7\u00e3o da multa de of\u00edcio;<\/li>\n<\/ol>\n
        \n
      1. Facilita\u00e7\u00e3o de Certid\u00f5es de Regularidade Fiscal (CND): Monitoramento pr\u00e9vio para garantir que pend\u00eancias pontuais n\u00e3o impe\u00e7am a emiss\u00e3o de Certid\u00f5es Negativas de D\u00e9bitos. A equipe da Receita iniciar\u00e1 o monitoramento 60 dias antes do vencimento da certid\u00e3o atual. Se tudo estiver correto, o Programa autoriza a renova\u00e7\u00e3o da certid\u00e3o de of\u00edcio;<\/li>\n<\/ol>\n
          \n
        1. Tratamento Diferenciado para Empresas “A+”: A Portaria faz men\u00e7\u00e3o a suporte espec\u00edfico para empresas com boa classifica\u00e7\u00e3o que enfrentem dificuldades financeiras moment\u00e2neas, permitindo a constru\u00e7\u00e3o de planos de ajuste que podem envolver redu\u00e7\u00f5es substanciais de juros e multas (em alinhamento com a legisla\u00e7\u00e3o tribut\u00e1ria).<\/li>\n<\/ol>\n

          Principais A\u00e7\u00f5es do Programa<\/p>\n

          O Aproxime estrutura-se em quatro eixos principais de atua\u00e7\u00e3o, sendo:<\/p>\n

          – Pesquisa e Identifica\u00e7\u00e3o: Uso de dados para identificar contribuintes que podem se beneficiar de orienta\u00e7\u00e3o proativa;<\/p>\n

          – Comunica\u00e7\u00e3o Dirigida: Envio de alertas e comunicados sobre poss\u00edveis inconsist\u00eancias ou oportunidades de benef\u00edcios fiscais antes de qualquer procedimento de fiscaliza\u00e7\u00e3o formal;<\/p>\n

          – Atendimento Especializado: Realiza\u00e7\u00e3o de reuni\u00f5es e atendimentos personalizados para auxiliar na regulariza\u00e7\u00e3o volunt\u00e1ria; e<\/p>\n

          – Canais de Di\u00e1logo: Cria\u00e7\u00e3o de parcerias e f\u00f3runs de coopera\u00e7\u00e3o para aprimorar as pr\u00e1ticas fiscais da empresa de acordo com o entendimento da RFB.<\/p>\n

          O novo Programa est\u00e1 previsto para ter in\u00edcio em mar\u00e7o de 2026.  <\/p>\n

          Assim, recomenda-se aos contribuintes que revisem sua classifica\u00e7\u00e3o perante o Programa Sintonia, visando o enquadramento no n\u00edvel \u201cA+\u201d, para ter acesso aos benef\u00edcios do Programa Aproxime.<\/p>\n

          Adicionalmente, recomendamos que as empresas passem a monitorar sua Caixa Postal eletr\u00f4nica do e-CAC, para identificar eventual convite de ades\u00e3o. Uma vez aceita, a empresa passa a ser atendida por equipes especializadas, com comunica\u00e7\u00e3o realizada por meio eletr\u00f4nico. Nesse contato, o fisco poder\u00e1 sinalizar inconsist\u00eancias, apontar pend\u00eancias ou indicar a necessidade de pr\u00e9via regulariza\u00e7\u00e3o.<\/p>\n

          A Equipe Tribut\u00e1ria do Contencioso do Honda, Teixeira e Rocha Advogados fica \u00e0 disposi\u00e7\u00e3o para auxili\u00e1-los na adequa\u00e7\u00e3o \u00e0s novas diretrizes e para esclarecer quaisquer d\u00favidas relacionadas a este programa.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Foi publicada, no dia 26\/12\/2025, a Portaria da Receita Federal do Brasil (RFB) n\u00ba […]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"\nRFB lan\u00e7a Programa \u201cAproxime\u201d para atendimento especializado a bons contribuintes - HONDATAR Advogados<\/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.hondatar.com.br\/en\/rfb-lanca-programa-aproxime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RFB lan\u00e7a Programa \u201cAproxime\u201d para atendimento especializado a bons contribuintes - 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