{"id":719,"date":"2022-02-17T10:23:00","date_gmt":"2022-02-17T13:23:00","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/carf-autoriza-concomitancia-de-multas-a-contribuinte\/"},"modified":"2026-09-29T19:24:42","modified_gmt":"2026-09-29T22:24:42","slug":"carf-autoriza-concomitancia-de-multas-a-contribuinte","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/carf-autoriza-concomitancia-de-multas-a-contribuinte\/","title":{"rendered":"CARF autoriza concomit\u00e2ncia de multas a contribuinte"},"content":{"rendered":"<p>A 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de<br \/>\nRecursos Fiscais (CARF),&nbsp;\u00f3rg\u00e3o colegiado integrante do Minist\u00e9rio da<br \/>\nFazenda, que tem por finalidade julgar recursos administrativos&nbsp;referentes<br \/>\na tributos administrados pela Receita Federal do Brasil (RFB), por maioria de<br \/>\nvotos (5&#215;3), manteve a concomit\u00e2ncia da multa isolada por falta de recolhimento<br \/>\nde estimativas com a multa de of\u00edcio por falta de pagamento do IRPJ e CSLL<br \/>\n(proc. adm.&nbsp;10166.731074\/2014-66).&nbsp;<\/p>\n<p>O entendimento dever\u00e1 ser aplicado a casos com penalidades<br \/>\nlan\u00e7adas ap\u00f3s o ano de 2007. <\/p>\n<p>Referido julgamento alterou o posicionamento firmado pela S\u00famula<br \/>\n105 do CARF: \u201c<em>a multa isolada por falta de recolhimento de estimativas,<br \/>\nlan\u00e7ada com fundamento no art. 44 \u00a7 1\u00ba, inciso IV da Lei n\u00ba 9.430, de 1996, n\u00e3o<br \/>\npode ser exigida ao mesmo tempo da multa de of\u00edcio por falta de pagamento de<br \/>\nIRPJ e CSLL apurado no ajuste anual, devendo subsistir a multa de of\u00edcio<\/em>.\u201d<\/p>\n<p>Ao julgar o processo, o relator conselheiro&nbsp;Jorge Olmiro Lock<br \/>\nFreire,&nbsp;representante da Fazenda, preferiu sou voto no sentido de que a<br \/>\ns\u00famula 105 do CARF, que afasta a concomit\u00e2ncia das multas, s\u00f3 se aplica a<br \/>\npenalidades ocorridas at\u00e9 o ano de 2007, quando a lei n\u00b0 11.488 alterou o<br \/>\nartigo 44 da lei n\u00b0 9.430\/96, dispositivo ao qual se refere a s\u00famula. Em suas<br \/>\npalavras: \u201c<em>Estamos diante de duas normas penais tribut\u00e1rias distintas. A<br \/>\nS\u00famula 105 tem aplica\u00e7\u00e3o apenas em face das multas lan\u00e7adas segundo a reda\u00e7\u00e3o<br \/>\noriginal do artigo 44<\/em>\u201d. <\/p>\n<p>A recente mudan\u00e7a de entendimento por parte do CARF, com a autoriza\u00e7\u00e3o<br \/>\nda concomit\u00e2ncia da multa isolada por falta de recolhimento de estimativas com<br \/>\na multa de of\u00edcio por falta de pagamento do IRPJ e CSLL, trouxe inseguran\u00e7a<br \/>\njur\u00eddica sobre o tema, principalmente por j\u00e1 haver s\u00famula do pr\u00f3prio CARF em<br \/>\nsentido contr\u00e1rio. <\/p>\n<p>Para os contribuintes atingidos por esta mudan\u00e7a jurisprudencial,<br \/>\nrecomenda-se a judicializa\u00e7\u00e3o da quest\u00e3o na tentativa de afastar a multa<br \/>\nisolada.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar os contribuintes e demais entidades de classe que possuem interesse em obter maiores informa\u00e7\u00f5es sobre a mat\u00e9ria.<\/p>\n<p class=\"has-text-align-center\"><strong>Lucas Munhoz Filho&nbsp;<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\"><strong>Daniela Franulovic<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\"><strong>Renata Souza Rocha<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF),&nbsp;\u00f3rg\u00e3o colegiado [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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