Advogados tributaristas garantem recesso até o dia 20 de janeiro
A Ordem dos Advogados do Brasil – Seção Goiás (OAB-GO) informa que os prazos processuais em curso no âmbito administrativo tributário do Estado de Goiás foram suspensos até o dia 20 de janeiro de 2023, de acordo com decreto sancionado na última sexta-feira (6 de janeiro) pelo governador Ronaldo Caiado.
A decisão acontece após esforços da Comissão de Direito Tributário (CDTRIB) ao longo de 2022, que se empenhou em implementar o recesso forense no âmbito administrativo tributário, garantindo o direito ao descanso para os advogados tributaristas no período. Após vários encontros, a ideia foi abraçada pelo presidente do Conselho Administrativo Tributário (CAT), Lidilone Polizeli, e pela procuradora geral do Estado, Juliana Prudente.
O presidente da CDTRIB, Adriano Dantas, comemorou a publicação do decreto.
“Há muito os advogados da área sofrem nesse período de recesso. O direito de o Fisco lançar alguns tributos decai no final do ano, fazendo com que várias autuações sejam realizadas. Além disso, as normas tributárias costumam ser publicadas em dezembro, aumentando o número de consultas. É um período extremamente conturbado. Com a suspensão dos prazos administrativos, teremos um alívio importante”, destacou.
Adriano Dantas ainda salienta que a diretoria da comissão continuará trabalhando pelo direito permanente ao recesso de final de ano, bem como aos prazos em dias úteis e publicação de todas as decisões do CAT em Diário Oficial.
Diligências
Desde 2015, os advogados têm direito ao recesso forense junto ao Poder Judiciário, que suspende os prazos processuais durante o período de 20/12 a 20/01. Os escritórios costumam dar férias a seus funcionários e planejar o ano vindouro, realizando tarefas que, com prazos em curso – sempre urgentes e importantes – acabam sendo adiadas.
Entretanto, no âmbito administrativo tributário, a Lei no Estado de Goiás prevê a suspensão de prazos apenas até o dia 06 de janeiro. Com isso, tributaristas e contadores eram obrigados a trabalhar durante a maior parte ou a integralidade do recesso. Por essas e outras razões, ao longo do ano de 2022, a Comissão de Direito Tributário envidou esforços no sentido de implementar o recesso forense no âmbito administrativo tributário.
No final de 2022, o texto proposto foi encaminhado ao chefe de gabinete da Secretaria de Economia, Danilo Cardoso, que diligenciou a aprovação junto ao governador Ronaldo Caiado. Sancionado, o decreto 10.194/2023 suspende os prazos processuais em curso no âmbito do administrativo tributário em Goiás no período de 20 de dezembro a 20 de janeiro de 2023, mantendo as sessões de julgamento marcadas para o início de janeiro. Caso julgue necessário, cabe à parte interessada requerer o adiamento de modo fundamentado ao Coordenador da Câmara ou Presidente do CAT.
Fonte: OAB-GO
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