{"id":59318,"date":"2025-08-25T00:08:16","date_gmt":"2025-08-25T03:08:16","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=59318"},"modified":"2025-11-12T11:28:41","modified_gmt":"2025-11-12T14:28:41","slug":"arrolamento-debens","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/arrolamento-debens\/","title":{"rendered":"arrolamento de bens"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"59318\" class=\"elementor elementor-59318\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-38bd5faa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38bd5faa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a315cef\" data-id=\"a315cef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69d29e2 elementor-widget elementor-widget-text-editor\" data-id=\"69d29e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">What is it?<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc29d73\" data-id=\"bc29d73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06b0446 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"06b0446\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">O arrolamento de bens \u00e9 uma medida administrativa, prevista no art. 64 da Lei 9.532\/97, promovida pela RFB com a finalidade de inventariar e monitorar o patrim\u00f4nio do contribuinte que apresente, concomitantemente, d\u00e9bitos significativos (superiores a R$ 2 milh\u00f5es) e risco de insolv\u00eancia (d\u00e9bitos superiores a 30% do patrim\u00f4nio conhecido).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-15a5c6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a5c6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc9a4ef\" data-id=\"bc9a4ef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22f6e71 elementor-widget elementor-widget-text-editor\" data-id=\"22f6e71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">N\u00e3o \u00e9 ato de constri\u00e7\u00e3o<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65db5bf\" data-id=\"65db5bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8dd297 elementor-widget elementor-widget-text-editor\" data-id=\"f8dd297\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Embora passe a constar do registro p\u00fablico, o arrolamento n\u00e3o compromete o exerc\u00edcio do direito de propriedade. N\u00e3o h\u00e1 impedimento jur\u00eddico para que o bem arrolado seja transferido, vendido ou onerado, desde que o contribuinte comunique tal fato \u00e0 RFB, no prazo de 5 dias.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-669e1f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"669e1f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a1de06\" data-id=\"6a1de06\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ddc9ce elementor-widget elementor-widget-text-editor\" data-id=\"7ddc9ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Fun\u00e7\u00e3o do arrolamento<\/span><\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bfd5135\" data-id=\"bfd5135\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d96b2 elementor-widget elementor-widget-text-editor\" data-id=\"52d96b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">A ideia do arrolamento \u00e9 impedir a dilapida\u00e7\u00e3o do patrim\u00f4nio do contribuinte. Quando da exist\u00eancia do cr\u00e9dito tribut\u00e1rio, o Fisco poder\u00e1 comprovar que existia patrim\u00f4nio para garantir o pagamento de uma futura execu\u00e7\u00e3o. Por isso, o arrolamento costuma ocorrer juntamente com a lavratura de auto de infra\u00e7\u00e3o, mesmo na pend\u00eancia de julgamento de defesa administrativa que discuta a exist\u00eancia do d\u00e9bito.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6945357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6945357\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19d967e\" data-id=\"19d967e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-338ea08 elementor-widget elementor-widget-text-editor\" data-id=\"338ea08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Falta de informa\u00e7\u00e3o ao Fisco<\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-569380f\" data-id=\"569380f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f81b833 elementor-widget elementor-widget-text-editor\" data-id=\"f81b833\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Se a Receita Federal n\u00e3o for informada, haver\u00e1 ind\u00edcios de dilapida\u00e7\u00e3o do patrim\u00f4nio a autorizar o ajuizamento de medida cautelar fiscal em face do contribuinte. Se aceita pelo juiz, a\u00e7\u00e3o judicial importar\u00e1 ato de constri\u00e7\u00e3o, que impedir\u00e1 a transfer\u00eancia, venda ou onera\u00e7\u00e3o de bens.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2b0e912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0e912\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-07d7d4d\" data-id=\"07d7d4d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce2c73c elementor-widget elementor-widget-text-editor\" data-id=\"ce2c73c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Baixa do arrolamento<\/span><\/span><\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6eda0d\" data-id=\"a6eda0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-375044b elementor-widget elementor-widget-text-editor\" data-id=\"375044b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Sem d\u00favida que o arrolamento imp\u00f5e constrangimento comercial ao propriet\u00e1rio que deseja alienar ou onerar bens. Por isso h\u00e1 o leg\u00edtimo interesse na celeridade do cancelamento da averba\u00e7\u00e3o, o qual pode ocorrer tanto por ato do \u00f3rg\u00e3o de registro, quanto por ato da autoridade fazend\u00e1ria (art. 9\u00ba e 10 da IN 1.565\/15). Infelizmente, \u00e9 comum que o contribuinte amargure com atraso burocr\u00e1tico.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fe3071d e-flex e-con-boxed e-con e-parent\" data-id=\"fe3071d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7cd6ea4 e-flex e-con-boxed e-con e-parent\" data-id=\"7cd6ea4\" data-element_type=\"container\" id=\"form-container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0d67c57 e-con-full e-flex e-con e-child\" data-id=\"0d67c57\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a0b733a e-con-full e-flex e-con e-child\" data-id=\"a0b733a\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9d97246 e-con-full e-flex e-con e-child\" data-id=\"9d97246\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66af10b elementor-widget elementor-widget-image\" data-id=\"66af10b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/mc_royalties.pdf\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"960\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 768 960'%2F%3E\" data-src=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/capa-mc-768x960.png\" class=\"lazy-load attachment-medium_large size-medium_large wp-image-59315\" alt=\"arrolamento de bens\" data-srcset=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/capa-mc-768x960.png 768w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/capa-mc-240x300.png 240w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/capa-mc-819x1024.png 819w, https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/08\/capa-mc.png 1080w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c121a27 e-con-full e-flex e-con e-child\" data-id=\"c121a27\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ea0d6a9 e-con-full e-flex e-con e-child\" data-id=\"ea0d6a9\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1cc8806 e-con-full e-flex e-con e-child\" data-id=\"1cc8806\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8af35 elementor-widget elementor-widget-heading\" data-id=\"5f8af35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Complementary 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