{"id":17819,"date":"2026-01-05T09:07:36","date_gmt":"2026-01-05T12:07:36","guid":{"rendered":"https:\/\/acrisure.com.br\/insights\/?p=17819"},"modified":"2026-01-05T10:51:42","modified_gmt":"2026-01-05T13:51:42","slug":"novas-regras-devedor-contumaz","status":"publish","type":"post","link":"https:\/\/acrisure.com.br\/insights\/novas-regras-devedor-contumaz\/","title":{"rendered":"Novas regras ao devedor contumaz trazem risco tribut\u00e1rio ao centro da governan\u00e7a corporativa"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.19.4&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Post&#8221; _builder_version=&#8221;4.27.3&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Conte\u00fado&#8221; _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; text_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span data-contrast=\"auto\">O avan\u00e7o de regras mais r\u00edgidas contra o\u00a0<\/span><b><span data-contrast=\"auto\">devedor contumaz<\/span><\/b><span data-contrast=\"auto\">\u00a0est\u00e1 reposicionando o risco tribut\u00e1rio na agenda das empresas. O tema deixa de ser tratado apenas como uma quest\u00e3o fiscal e passa a ganhar peso em decis\u00f5es de\u00a0<\/span><b><span data-contrast=\"auto\">governan\u00e7a, compliance e continuidade dos neg\u00f3cios<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A mudan\u00e7a busca diferenciar inadimpl\u00eancia pontual de pr\u00e1ticas estruturadas de n\u00e3o pagamento de tributos, ampliando os mecanismos de responsabiliza\u00e7\u00e3o e fiscaliza\u00e7\u00e3o.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">Quem\u00a0\u00e9 o\u00a0devedor contumaz<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Os\u00a0devedores\u00a0contumaz\u00a0s\u00e3o\u00a0os\u00a0contribuintes\u00a0que\u202fdeixam de pagar impostos de maneira planejada e recorrente a fim de driblar legisla\u00e7\u00f5es tribut\u00e1rias.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pela proposta,\u202fentram nesta categoria os contribuintes que t\u00eam, em n\u00edvel federal, d\u00edvida tribut\u00e1ria superior a R$ 15 milh\u00f5es e correspondente a mais de 100% do seu patrim\u00f4nio conhecido. Nos estados e munic\u00edpios, a caracteriza\u00e7\u00e3o ser\u00e1 diferente.<\/span><\/p>\n<h3><span data-contrast=\"none\">Quais s\u00e3o os tipos de devedores?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Pela legisla\u00e7\u00e3o, existem tr\u00eas tipos de devedores:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Devedor eventual: \u00e9 aquele que atrasa o pagamento de impostos por causa de uma dificuldade passageira, como falta de dinheiro no momento ou porque est\u00e1 discutindo a cobran\u00e7a na Justi\u00e7a. N\u00e3o faz isso para ganhar vantagem.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Devedor fraudulento: \u00e9 quem age de forma desonesta, escondendo informa\u00e7\u00f5es ou cometendo fraudes para n\u00e3o pagar impostos e enganar o Fisco.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Devedor contumaz: \u00e9 quem deixa de pagar impostos de prop\u00f3sito e de forma repetida. Nesse caso, o n\u00e3o pagamento faz parte da estrat\u00e9gia de neg\u00f3cio para lucrar mais, prejudicando concorrentes e o governo.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Em que est\u00e1gio est\u00e1 a medida<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">A <a href=\"https:\/\/www12.senado.leg.br\/noticias\/materias\/2025\/12\/11\/aprovado-na-camara-projeto-do-devedor-contumaz-segue-para-sancao\">C\u00e2mara dos Deputados<\/a> aprovou no dia 9 de dezembro, agora o projeto segue para a san\u00e7\u00e3o do presidente Luiz In\u00e1cio Lula da Silva.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Novos instrumentos de atua\u00e7\u00e3o do poder p\u00fablico<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Com\u00a0regras mais r\u00edgidas\u00a0do marco regulat\u00f3rio, o Estado amplia seu campo de atua\u00e7\u00e3o. Entre os principais instrumentos est\u00e3o:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Restri\u00e7\u00f5es administrativas, como a perda de regimes especiais ou benef\u00edcios fiscais;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Medidas que podem afetar diretamente a opera\u00e7\u00e3o da empresa;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Maior integra\u00e7\u00e3o entre fiscos, \u00f3rg\u00e3os reguladores e sistemas de controle;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Responsabiliza\u00e7\u00e3o mais ampla de administradores, conforme o caso.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Leia tamb\u00e9m<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><a href=\"https:\/\/acrisure.com.br\/insights\/instrumentos-de-protecao-cambial\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Empresas intensificam prote\u00e7\u00e3o cambial para blindar fluxo de caixa<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><a href=\"https:\/\/acrisure.com.br\/insights\/reputacao-corporativa-seguro\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Reputa\u00e7\u00e3o Corporativa: o papel do D&amp;O na sua defesa<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">Impactos diretos para os neg\u00f3cios<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">O endurecimento das regras amplia o espectro de riscos:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Financeiros<\/span><\/b><span data-contrast=\"auto\">: aumento da exposi\u00e7\u00e3o a autua\u00e7\u00f5es, multas e bloqueio de cr\u00e9ditos tribut\u00e1rios.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Operacionais<\/span><\/b><span data-contrast=\"auto\">: restri\u00e7\u00f5es a autoriza\u00e7\u00f5es, regimes especiais e maior custo de conformidade.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Cr\u00e9dito e reputa\u00e7\u00e3o<\/span><\/b><span data-contrast=\"auto\">: impacto na avalia\u00e7\u00e3o de risco por institui\u00e7\u00f5es financeiras, investidores e parceiros.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Continuidade<\/span><\/b><span data-contrast=\"auto\">: questionamentos sobre a sustentabilidade do neg\u00f3cio diante de restri\u00e7\u00f5es prolongadas.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"2\"><span data-contrast=\"none\">O que muda para executivos e conselhos<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">A supervis\u00e3o tribut\u00e1ria passa a ser responsabilidade direta da alta administra\u00e7\u00e3o e dos conselhos.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Crescendo\u00a0tamb\u00e9m a conex\u00e3o com discuss\u00f5es sobre\u00a0<\/span><b><span data-contrast=\"auto\">responsabilidade de administradores<\/span><\/b><span data-contrast=\"auto\">\u00a0e mecanismos de prote\u00e7\u00e3o, como seguros de D&amp;O, tratados como parte da arquitetura de\u00a0<\/span><a href=\"https:\/\/acrisure.com.br\/insights\/tag\/gestao-de-riscos\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">gest\u00e3o de riscos<\/span><\/a><span data-contrast=\"auto\">\u00a0\u2014 e n\u00e3o como resposta reativa.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span data-contrast=\"none\">Um novo patamar de risco<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Com crit\u00e9rios mais claros e instrumentos de aplica\u00e7\u00e3o em defini\u00e7\u00e3o, o risco tribut\u00e1rio tende a ganhar maior visibilidade nas decis\u00f5es empresariais, com reflexos financeiros, operacionais e reputacionais.\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para as empresas, o ponto central \u00e9 acompanhar a evolu\u00e7\u00e3o da regulamenta\u00e7\u00e3o e avaliar, desde j\u00e1, como pr\u00e1ticas fiscais, controles internos e governan\u00e7a est\u00e3o posicionados diante desse novo contexto.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O avan\u00e7o de regras mais r\u00edgidas contra o\u00a0devedor contumaz buscam diferenciar inadimpl\u00eancia pontual de  n\u00e3o pagamento de tributos.<\/p>\n","protected":false},"author":1,"featured_media":17825,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[44],"tags":[19],"class_list":["post-17819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-riscos-financeiros","tag-gestao-de-riscos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Governo aprova regras mais r\u00edgidas ao devedor 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