{"id":1,"date":"2026-03-25T20:56:14","date_gmt":"2026-03-25T20:56:14","guid":{"rendered":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/?p=1"},"modified":"2026-03-25T23:08:43","modified_gmt":"2026-03-25T23:08:43","slug":"hello-world","status":"publish","type":"post","link":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/hello-world\/","title":{"rendered":"Decreto n\u00ba 58.567\/2025: Programa REFAZ Frigor\u00edficos \u2013 RS"},"content":{"rendered":"\n<p>O Decreto n\u00ba 58.567, de 29\/12\/2025, institui o Programa REFAZ FRIGOR\u00cdFICOS, voltado \u00e0 regulariza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios de ICMS de contribuintes cuja atividade principal seja frigor\u00edfico (CNAEs 1011-2\/01 e 1511-3\/01).<\/p>\n\n\n\n<p><strong>Cr\u00e9ditos abrangidos<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D\u00e9bitos de ICMS ou ICMS-ST, constitu\u00eddos ou n\u00e3o, inscritos ou n\u00e3o em d\u00edvida ativa, inclusive ajuizados.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vencidos at\u00e9 31\/12\/2024.<\/p>\n\n\n\n<p>Exclus\u00f5es<\/p>\n\n\n\n<p><strong>N\u00e3o podem ser inclu\u00eddos:<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cr\u00e9ditos com compensa\u00e7\u00e3o j\u00e1 homologada (ressalvado eventual saldo remanescente).<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cr\u00e9ditos integralmente garantidos por dep\u00f3sito, seguro garantia ou fian\u00e7a banc\u00e1ria, quando houver decis\u00e3o judicial definitiva favor\u00e1vel ao Estado.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cr\u00e9ditos com pedido de compensa\u00e7\u00e3o n\u00e3o homologado, salvo se houver desist\u00eancia formal at\u00e9 30\/04\/2026.<\/p>\n\n\n\n<p><strong>Modalidades e benef\u00edcios<\/strong><\/p>\n\n\n\n<p>1.\u2060 \u2060Quita\u00e7\u00e3o \u00e0 vista (at\u00e9 29\/05\/2026)<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100% de redu\u00e7\u00e3o dos juros;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100% de redu\u00e7\u00e3o das multas dos arts. 9\u00ba e 71 da Lei n\u00ba 6.537\/73;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 95% de redu\u00e7\u00e3o das multas do art. 11 da Lei n\u00ba 6.537\/73.<\/p>\n\n\n\n<p>2.\u2060 \u2060Parcelamento<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; At\u00e9 60 parcelas: 90% de redu\u00e7\u00e3o de juros e multas;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 61 a 120 parcelas: 80% de redu\u00e7\u00e3o;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 121 a 180 parcelas: 80% de redu\u00e7\u00e3o, exclusivo para empresas em recupera\u00e7\u00e3o judicial, liquida\u00e7\u00e3o ou cooperativas.<\/p>\n\n\n\n<p><strong>Parcela m\u00ednima:<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; R$ 40,00 por cr\u00e9dito tribut\u00e1rio;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; R$ 300,00 por pedido<\/p>\n\n\n\n<p><strong>Ades\u00e3o<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Formaliza\u00e7\u00e3o conforme instru\u00e7\u00f5es da Receita Estadual.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Homologa\u00e7\u00e3o condicionada ao pagamento da parcela \u00fanica ou da primeira parcela at\u00e9 29\/05\/2026.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Implica confiss\u00e3o irrevog\u00e1vel do d\u00e9bito e desist\u00eancia de a\u00e7\u00f5es judiciais e administrativas.<\/p>\n\n\n\n<p><strong>Garantias e execu\u00e7\u00f5es<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Garantias existentes permanecem v\u00e1lidas at\u00e9 a quita\u00e7\u00e3o.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A garantia pode ser excepcionalmente dispensada se comprovada inexist\u00eancia de bens penhor\u00e1veis.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Honor\u00e1rios advocat\u00edcios e custas n\u00e3o s\u00e3o dispensados nos d\u00e9bitos em cobran\u00e7a judicial.<\/p>\n\n\n\n<p><strong>Inadimpl\u00eancia<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tr\u00eas parcelas consecutivas em atraso implicam revoga\u00e7\u00e3o do parcelamento, com exig\u00eancia do saldo sem redu\u00e7\u00f5es.<\/p>\n\n\n\n<p><strong>Disposi\u00e7\u00f5es finais<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Os benef\u00edcios n\u00e3o geram direito \u00e0 restitui\u00e7\u00e3o ou compensa\u00e7\u00e3o de valores j\u00e1 pagos.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Decreto em vigor desde a publica\u00e7\u00e3o (29\/12\/2025)<\/p>\n\n\n\n<p>Leia a \u00edntegra do Decreto: <a href=\"https:\/\/www.diariooficial.rs.gov.br\/materia?id=1363539\">https:\/\/www.diariooficial.rs.gov.br\/materia?id=1363539<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Decreto n\u00ba 58.567, de 29\/12\/2025, institui o Programa REFAZ FRIGOR\u00cdFICOS, voltado \u00e0 regulariza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios de ICMS de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_kadence_starter_templates_imported_post":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/1","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1"}],"version-history":[{"count":2,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/1\/revisions"}],"predecessor-version":[{"id":492,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/1\/revisions\/492"}],"wp:attachment":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}