{"id":16695,"date":"2025-10-07T15:13:24","date_gmt":"2025-10-07T18:13:24","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16695"},"modified":"2025-10-07T15:13:24","modified_gmt":"2025-10-07T18:13:24","slug":"portaria-mf-1-853-2025-promove-alteracoes-na-portaria-mf-20-2023","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/portaria-mf-1-853-2025-promove-alteracoes-na-portaria-mf-20-2023\/","title":{"rendered":"Portaria MF 1.853\/2025 promove altera\u00e7\u00f5es na Portaria MF 20\/2023"},"content":{"rendered":"<p><span data-contrast=\"auto\">A Portaria MF 1.853\/2025 promoveu altera\u00e7\u00f5es substanciais na Portaria MF 20\/2023, que disciplina o julgamento realizado no \u00e2mbito das Delegacias de Julgamento da Secretaria Especial da Receita Federal do Brasil.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Entre as principais altera\u00e7\u00f5es est\u00e3o:\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"40\" 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\">Amplia\u00e7\u00e3o do julgamento colegiado quando os processos administrativos forem em inst\u00e2ncia recursal \u00fanica, independentemente do valor da controv\u00e9rsia, afastando a vincula\u00e7\u00e3o direta aos limites de al\u00e7ada fixados originalmente (art. 3\u00ba, \u00a7 2\u00ba da Portaria MF n\u00ba 20\/2023);\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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\">Ajustes no mandato dos julgadores: nas hip\u00f3teses de substitui\u00e7\u00e3o por ren\u00fancia ou expira\u00e7\u00e3o de mandato, o julgador dever\u00e1 permanecer no exerc\u00edcio de suas atribui\u00e7\u00f5es at\u00e9 a designa\u00e7\u00e3o de novo julgador, at\u00e9 90 dias da data de ren\u00fancia ou expira\u00e7\u00e3o do mandato (art. 11, \u00a7 1\u00ba e \u00a7 2\u00ba da Portaria MF n\u00ba 20\/2023);<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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\">Em rela\u00e7\u00e3o a perda do mandato, a Portaria refor\u00e7a a obrigatoriedade de observ\u00e2ncia das s\u00famulas de jurisprud\u00eancia publicadas pelo CARF (art. 16, III, da Portaria MF n\u00ba 20\/2023);<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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\">Ajustes nos procedimentos sobre distribui\u00e7\u00e3o dos processos (art. 18 e 19 da Portaria MF n\u00ba 20\/2023) e aprecia\u00e7\u00e3o das propostas de dilig\u00eancias ou per\u00edcias pelo Presidente da Turma, com possibilidade de recurso ao colegiado em caso de rejei\u00e7\u00e3o (art. 20 \u00a7 1\u00ba e \u00a7 3\u00ba da Portaria MF n\u00ba 20\/2023);<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Possibilidade de sustenta\u00e7\u00e3o oral gravada e memorial digital tanto em primeira inst\u00e2ncia colegiada quanto em sede recursal (art. 22, \u00a73\u00ba e art. 51 da Portaria MF n\u00ba 20\/2023);\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Detalha os requisitos formais das decis\u00f5es monocr\u00e1ticas (art. 24, \u00a71\u00ba da Portaria MF n\u00ba 20\/ 2023) e necessidade de observ\u00e2ncia das s\u00famulas e jurisprud\u00eancias do CARF (art. 24, \u00a72\u00ba da Portaria MF n\u00ba 20\/2023);\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Disciplina os prazos para apresenta\u00e7\u00e3o de votos vencidos e declara\u00e7\u00e3o de votos (art. 36, \u00a7 2\u00ba da Portaria MF n\u00ba 20\/2023);\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ajustes no procedimento para resolu\u00e7\u00e3o de impasses com m\u00faltiplas solu\u00e7\u00f5es (art. 39, \u00a7 2\u00ba) e para corre\u00e7\u00e3o de erros materiais, por requerimento do sujeito passivo ou das autoridades administrativas (art. 41 da Portaria MF n\u00ba 20\/2023);\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"41\" 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=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">Veda\u00e7\u00e3o no conhecimento de recurso contra decis\u00e3o de primeira inst\u00e2ncia que tenha fundamento em decis\u00e3o plen\u00e1ria transitada em julgado do STF em ADI e nas ADC, s\u00famula vinculante do STF ou s\u00famula do CARF, salvo se houver outra mat\u00e9ria a ser apreciada ou alega\u00e7\u00e3o fundamentada de inaplicabilidade do enunciado das s\u00famulas ou as decis\u00f5es ao caso concreto (art. 50-A da Portaria MF n\u00ba 20\/2023).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A Portaria MF 1.853\/2025 promoveu altera\u00e7\u00f5es substanciais na Portaria MF 20\/2023, que disciplina o julgamento realizado no \u00e2mbito das Delegacias de Julgamento da Secretaria Especial da Receita Federal do Brasil.\u00a0 Entre as principais altera\u00e7\u00f5es est\u00e3o:\u00a0\u00a0 Amplia\u00e7\u00e3o do julgamento colegiado quando os processos administrativos forem em inst\u00e2ncia recursal \u00fanica, independentemente do valor da controv\u00e9rsia, afastando a [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=16695"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16695\/revisions"}],"predecessor-version":[{"id":16697,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16695\/revisions\/16697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16696"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}