{"id":15222,"date":"2026-02-05T13:13:16","date_gmt":"2026-02-05T13:13:16","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15222"},"modified":"2026-02-05T13:13:16","modified_gmt":"2026-02-05T13:13:16","slug":"receita-federal-publica-perguntas-e-respostas-nos-prazos-processuais","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2026\/02\/05\/receita-federal-publica-perguntas-e-respostas-nos-prazos-processuais\/","title":{"rendered":"Receita Federal publica Perguntas e Respostas sobre as mudan\u00e7as realizadas pela Lei Complementar n\u00ba 227\/2026 nos prazos processuais"},"content":{"rendered":"<blockquote><p>Documento orienta servidores e contribuintes sobre as novas regras relativas \u00e0 contagem de prazos processuais.<\/p><\/blockquote>\n<p>A Receita Federal do Brasil publicou em seu site o guia &#8220;Perguntas e Respostas &#8211; Prazo Processuais Lei Complementar n\u00ba 227\/2026&#8221;. O material foi elaborado para oferecer seguran\u00e7a jur\u00eddica e clareza sobre a aplica\u00e7\u00e3o da <a id=\"menur26\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3a%2f%2fwww.planalto.gov.br%2fccivil_03%2fleis%2flcp%2flcp227.htm&amp;data=05%7c02%7cclaudia.pimentel%40rfb.gov.br%7c14e86e53c7d649eed20c08de627a0779%7c6f49aa43822a4c209670db7700bf1eb0%7c0%7c0%7c639056473708189566%7cunknown%7ctwfpbgzsb3d8eyjfbxb0eu1hcgkionrydwusilyioiiwljaumdawmcisilaioijxaw4zmiisikfoijoitwfpbcisilduijoyfq%3d%3d%7c0%7c%7c%7c&amp;sdata=vk0nr1%2fquf%2b27ga2cvklppahf0nyfcuomgeyewgw%2bwu%3d&amp;reserved=0\" href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.planalto.gov.br%2Fccivil_03%2Fleis%2Flcp%2Flcp227.htm&amp;data=05%7C02%7Cclaudia.pimentel%40rfb.gov.br%7C14e86e53c7d649eed20c08de627a0779%7C6f49aa43822a4c209670db7700bf1eb0%7C0%7C0%7C639056473708189566%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=vK0NR1%2FqUf%2B27Ga2CvKlpPAhf0nyfcuOmGEyeWGW%2BWU%3D&amp;reserved=0\" target=\"_blank\" rel=\"noreferrer noopener\">Lei Complementar n\u00ba 227\/2026<\/a>, que modificou o\u00a0<a id=\"menur28\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3a%2f%2fwww.planalto.gov.br%2fccivil_03%2fdecreto%2fd70235cons.htm&amp;data=05%7c02%7cclaudia.pimentel%40rfb.gov.br%7c14e86e53c7d649eed20c08de627a0779%7c6f49aa43822a4c209670db7700bf1eb0%7c0%7c0%7c639056473708233033%7cunknown%7ctwfpbgzsb3d8eyjfbxb0eu1hcgkionrydwusilyioiiwljaumdawmcisilaioijxaw4zmiisikfoijoitwfpbcisilduijoyfq%3d%3d%7c0%7c%7c%7c&amp;sdata=7qwxvt2u4tvlpvip0mt1ikvqw%2fvnym%2fhhubasejhrbi%3d&amp;reserved=0\" href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.planalto.gov.br%2Fccivil_03%2Fdecreto%2Fd70235cons.htm&amp;data=05%7C02%7Cclaudia.pimentel%40rfb.gov.br%7C14e86e53c7d649eed20c08de627a0779%7C6f49aa43822a4c209670db7700bf1eb0%7C0%7C0%7C639056473708233033%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=7qWXvT2u4tvlpvIP0mt1IkvqW%2FVnym%2FHHuBaSejhRBI%3D&amp;reserved=0\" target=\"_blank\" rel=\"noreferrer noopener\">Decreto n\u00ba 70.235, de 1972<\/a>.<\/p>\n<p>A nova legisla\u00e7\u00e3o altera prazos processuais importantes, inclusive a forma de contagem, relacionados \u00e0 apresenta\u00e7\u00e3o de impugna\u00e7\u00f5es e recursos.<\/p>\n<p>A contagem passa a ser realizada em dias \u00fateis e fica estabelecido um per\u00edodo de suspens\u00e3o, quando n\u00e3o haver\u00e1 sess\u00f5es de julgamento pelo CARF.<\/p>\n<p>Segundo a Receita Federal, o conte\u00fado ser\u00e1 periodicamente atualizado por meio da publica\u00e7\u00e3o de novas vers\u00f5es, com a incorpora\u00e7\u00e3o de esclarecimentos adicionais decorrentes de d\u00favidas e demandas apresentadas por contribuintes e servidores.<\/p>\n<blockquote><p><a class=\"internal-link\" title=\"\" href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/centrais-de-conteudo\/publicacoes\/perguntas-e-respostas\/piloto-da-reforma-tributaria\/perguntas-e-respostas-prazos-processuais-v1-final.pdf\" target=\"_blank\" rel=\"noopener\" data-tippreview-image=\"\" data-tippreview-title=\"\" data-tippreview-enabled=\"false\">Acesse a \u00edntegra do documento Perguntas e Respostas &#8211; Prazos Processuais<\/a>.<\/p><\/blockquote>\n<hr \/>\n<p><strong>Fonte<\/strong>: <a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/noticias\/2026\/fevereiro\/receita-federal-publica-perguntas-e-respostas-sobre-as-mudancas-realizadas-pela-lei-complementar-no-227-2026-nos-prazos-processuais-1\" target=\"_blank\" rel=\"noopener\">Portal RFB<\/a>\u00a0| 03.02.2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Documento orienta servidores e contribuintes sobre as novas regras relativas \u00e0 contagem de prazos processuais.<\/p>\n","protected":false},"author":1,"featured_media":15223,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165,169,172],"tags":[],"class_list":["post-15222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c50-processo-adm-tributario","category-receita-federal","category-reforma-tributaria"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/15222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=15222"}],"version-history":[{"count":1,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/15222\/revisions"}],"predecessor-version":[{"id":15224,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/15222\/revisions\/15224"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/15223"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=15222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=15222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=15222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}