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{"id":653,"date":"2017-08-16T09:24:51","date_gmt":"2017-08-16T12:24:51","guid":{"rendered":"http:\/\/www.rota46.com.br\/?p=653"},"modified":"2017-08-16T09:28:29","modified_gmt":"2017-08-16T12:28:29","slug":"calculo-de-juros-e-multa-sobre-tributos-federais","status":"publish","type":"post","link":"http:\/\/www.rota46.com.br\/perguntas-frequentes\/calculo-de-juros-e-multa-sobre-tributos-federais\/","title":{"rendered":"C\u00e1lculo de Juros e Multa sobre Tributos Federais"},"content":{"rendered":" <\/p>\n
<\/p>\n
<\/p>\n
C\u00e1lculo de Juros e Multa sobre tributos Federais <\/u><\/em><\/strong><\/p>\nO c\u00e1lculo de tributos federais em atraso envolve o acr\u00e9scimo de Juros e Multa onde, segundo o site da Receita Federal:<\/em><\/p>\nMulta:<\/em><\/p>\n1) Calcula-se o percentual da multa de mora a ser aplicado:<\/em><\/p>\n\n- 0,33% por dia de atraso, limitada a 20%.<\/em>\u00a0<\/em><\/li>\n<\/ul>\n
\n- O n\u00famero dos dias em atraso \u00e9 calculado somando-se os dias, iniciando-se a contagem no primeiro dia \u00fatil a seguir do vencimento do tributo, e finalizando-a no dia em que ocorrer o seu pagamento. Se o percentual encontrado for maior que 20%, abandon\u00e1-lo e utilizar 20% como multa de mora.<\/em><\/li>\n<\/ul>\n
2) Aplica-se o percentual da multa de mora sobre o valor do tributo ou contribui\u00e7\u00e3o devido.<\/em><\/p>\n\u00a0<\/em>\u00a0<\/em><\/p>\nJuros:<\/em><\/p>\n1) Calcula-se a al\u00edquota do juro de mora:<\/em><\/p>\n\n- Soma-se a taxa Selic desde a do m\u00eas seguinte ao do vencimento do tributo ou contribui\u00e7\u00e3o at\u00e9 a do m\u00eas anterior ao do pagamento, e acrescenta-se a esta soma 1% referente ao m\u00eas de pagamento.<\/em>\u00a0<\/em><\/li>\n<\/ul>\n
\n- N\u00e3o h\u00e1 cobran\u00e7a de juros de mora para pagamentos feitos dentro do pr\u00f3prio m\u00eas de vencimento.<\/em><\/li>\n<\/ul>\n
\u00a0 Ex: tributo vence em 14\/08, se pagar at\u00e9 31\/08, n\u00e3o pagar\u00e1 juros de mora, apenas a multa de mora.<\/em><\/p>\n2) Aplica-se a taxa do juro de mora sobre o valor do tributo ou contribui\u00e7\u00e3o devido.<\/em><\/p>\nObs.: Este 1% acrescentado a soma das taxas SELIC \u00e9 referente ao m\u00eas atual onde n\u00e3o se tem a taxa real, dessa forma, estes 1% representam uma estimativa da taxa SELIC. <\/em><\/p>\n\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" C\u00e1lculo de Juros e Multa sobre tributos Federais O c\u00e1lculo de tributos federais em atraso envolve o…<\/p>\n","protected":false},"author":1,"featured_media":570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[30],"tags":[104],"_links":{"self":[{"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/posts\/653"}],"collection":[{"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/comments?post=653"}],"version-history":[{"count":5,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/posts\/653\/revisions"}],"predecessor-version":[{"id":658,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/posts\/653\/revisions\/658"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/media\/570"}],"wp:attachment":[{"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/media?parent=653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/categories?post=653"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.rota46.com.br\/wp-json\/wp\/v2\/tags?post=653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}