{"id":19291,"date":"2023-07-25T10:49:49","date_gmt":"2023-07-25T13:49:49","guid":{"rendered":"https:\/\/wwwdesenv.joomlamultidesenv.go.gov.br\/economia\/?page_id=9836"},"modified":"2026-03-23T09:35:37","modified_gmt":"2026-03-23T12:35:37","slug":"instrumentos-de-recuperacao-fiscal","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/economia\/instrumentos-de-recuperacao-fiscal\/","title":{"rendered":"Instrumentos de Recupera\u00e7\u00e3o Fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19291\" class=\"elementor elementor-19291\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77b66d7 e-flex e-con-boxed e-con e-parent\" data-id=\"77b66d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3fc500d e-con-full e-flex e-con e-child\" data-id=\"3fc500d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b378a12 elementor-widget elementor-widget-shortcode\" data-id=\"b378a12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div data-post-id=\"33333\" class=\"insert-page insert-page-33333 \"><h1 class='insert-page-title'>Instrumentos de Recupera\u00e7\u00e3o Fiscal<\/h1><p style=\"text-align: justify;\">Como instrumentos de recupera&ccedil;&atilde;o fiscal no curto prazo, ficam asseguradas ao Estado que teve o seu pedido de ades&atilde;o aprovado algumas prerrogativas, aqui resumidas:<\/p>\n<ol style=\"list-style-type:upper-roman;\">\n<li style=\"text-align: justify;\">suspens&atilde;o total de d&iacute;vidas pelo prazo de at&eacute; 12 meses, caso atenda aos tr&ecirc;s requisitos de ades&atilde;o. Essa prerrogativa n&atilde;o alcan&ccedil;a o Estado que atender apenas os requisitos II e III;<\/li>\n<li style=\"text-align: justify;\">suspens&atilde;o dos limites de despesa com pessoal e de d&iacute;vida consolidada;<\/li>\n<li style=\"text-align: justify;\">dispensa de comprova&ccedil;&atilde;o, para fins de recebimento de transfer&ecirc;ncias volunt&aacute;rias:\n<ol style=\"list-style-type:lower-alpha;\">\n<li style=\"text-align: justify;\">de que se acha em dia quanto ao pagamento de tributos, empr&eacute;stimos e financiamentos devidos ao ente transferidor, bem como quanto &agrave; presta&ccedil;&atilde;o de contas de recursos anteriormente dele recebidos;<\/li>\n<li style=\"text-align: justify;\">da observ&acirc;ncia dos limites das d&iacute;vidas consolidada e mobili&aacute;ria, de opera&ccedil;&otilde;es de cr&eacute;dito, inclusive por antecipa&ccedil;&atilde;o de receita, de inscri&ccedil;&atilde;o em Restos a Pagar e de despesa total com pessoal;<\/li>\n<\/ol>\n<\/li>\n<li style=\"text-align: justify;\">dispensa de todos os requisitos legais exigidos para a contrata&ccedil;&atilde;o de opera&ccedil;&atilde;o de cr&eacute;dito com garantia da Uni&atilde;o;<\/li>\n<li style=\"text-align: justify;\">dispensa de verifica&ccedil;&atilde;o dos requisitos exigidos pela Lei Complementar n&ordm; 101, de 4 de maio de 2000, para a realiza&ccedil;&atilde;o de opera&ccedil;&otilde;es de cr&eacute;dito e equiparadas e para a assinatura de termos aditivos aos contratos de refinanciamento.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">A suspens&atilde;o do pagamento das d&iacute;vidas ser&aacute;:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Integral, durante o primeiro exerc&iacute;cio de vig&ecirc;ncia do RRF; e<\/li>\n<li style=\"text-align: justify;\">Decrescente &agrave; raz&atilde;o de, ao menos, 11,11 pontos percentuais anuais, a partir do 2&ordm; ano, at&eacute; que ao final do Regime as presta&ccedil;&otilde;es voltem a ser pagas integralmente &ndash; vide figura abaixo;<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" fetchpriority=\"high\" decoding=\"async\" class=\" size-full wp-image-33332\" alt=\"\" id=\"\" src=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2021\/07\/Conteudo_Web_RRF_Economia_Goias-0db.jpg\" title=\"\" width=\"1306\" height=\"557\" srcset=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2021\/07\/Conteudo_Web_RRF_Economia_Goias-0db.jpg 1306w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2021\/07\/Conteudo_Web_RRF_Economia_Goias-0db-300x128.jpg 300w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2021\/07\/Conteudo_Web_RRF_Economia_Goias-0db-1024x437.jpg 1024w, https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2021\/07\/Conteudo_Web_RRF_Economia_Goias-0db-768x328.jpg 768w\" sizes=\"(max-width: 1306px) 100vw, 1306px\" \/><\/p>\n<p style=\"text-align: center;\">Suspens&atilde;o tempor&aacute;ria de percentual das parcelas de d&iacute;vidas<\/p>\n<p style=\"text-align: justify;\">Destaca-se tamb&eacute;m a prerrogativa definida no artigo 10 da LC 159\/2017, que consiste na suspens&atilde;o de algumas obriga&ccedil;&otilde;es definidas pela LC 101\/2000, como a necessidade de comprova&ccedil;&atilde;o, para as transfer&ecirc;ncias volunt&aacute;rias, de que o Estado esteja em dia com o pagamento de empr&eacute;stimos e financiamentos devidos &agrave; Uni&atilde;o, com a presta&ccedil;&atilde;o de contas de recursos recebidos e da observ&acirc;ncia dos limites das d&iacute;vidas consolidada e mobili&aacute;ria, de opera&ccedil;&otilde;es de cr&eacute;dito, inclusive por antecipa&ccedil;&atilde;o de receita, de inscri&ccedil;&atilde;o em Restos a Pagar e de despesa total com pessoal.<\/p>\n<p style=\"text-align: justify;\">Por fim, conforme especificado no artigo 11 da LC 159\/2017, o Estado poder&aacute; contratar opera&ccedil;&otilde;es de cr&eacute;dito com garantia da Uni&atilde;o, desde que inclu&iacute;das no&nbsp;Plano de Recupera&ccedil;&atilde;o Fiscal &#8211; PRF, voltadas para:<\/p>\n<ul>\n<li style=\"text-align: justify;\">financiamento de programa de desligamento volunt&aacute;rio de pessoal;<\/li>\n<li style=\"text-align: justify;\">financiamento de auditoria do sistema de processamento da folha de pagamento de ativos e inativos;<\/li>\n<li style=\"text-align: justify;\">financiamento dos leil&otilde;es de pagamento de Restos a Pagar;<\/li>\n<li style=\"text-align: justify;\">reestrutura&ccedil;&atilde;o de d&iacute;vidas ou pagamento de passivos;<\/li>\n<li style=\"text-align: justify;\">moderniza&ccedil;&atilde;o da administra&ccedil;&atilde;o fazend&aacute;ria e, no &acirc;mbito de programa proposto pelo Poder Executivo Federal, da gest&atilde;o fiscal, financeira e patrimonial; e<\/li>\n<li style=\"text-align: justify;\">antecipa&ccedil;&atilde;o de receita da aliena&ccedil;&atilde;o total da participa&ccedil;&atilde;o societ&aacute;ria de empresas.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Esses instrumentos de Recupera&ccedil;&atilde;o Fiscal de curto prazo d&atilde;o f&ocirc;lego ao Estado enquanto, no m&eacute;dio e longo prazos, as medidas de ajuste previstas no art. 2&ordm; da Lei Complementar n&ordm; 159\/2017 se materializam, permitindo o ajuste e equil&iacute;brio das contas estaduais.<\/p>\n<ul class=\"post-meta\"><li><span class=\"post-meta-key\">tpg-post-view-count:<\/span> 302<\/li>\n<li><span class=\"post-meta-key\">rank_math_analytic_object_id:<\/span> 1833<\/li>\n<\/ul>\n<\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c0094d e-con-full e-flex e-con e-child\" data-id=\"2c0094d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0dcd223 elementor-widget elementor-widget-heading\" data-id=\"0dcd223\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">REGIME DE RECUPERA\u00c7\u00c3O FISCAL<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-866648b elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"866648b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/legislacao-relacionada\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Legisla\u00e7\u00e3o Relacionada<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75ba27f elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"75ba27f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/instrumentos-de-recuperacao-fiscal\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Instrumentos de Recupera\u00e7\u00e3o Fiscal<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-837888b elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"837888b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/deveres-do-estado\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Deveres do Estado<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02ecebe elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"02ecebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/contexto-judicial-e-administrativo-percorrido\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contexto Judicial e Administrativo Percorrido<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47712c6 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"47712c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/composicao-do-plano-de-recuperacao-fiscal\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plano de Recupera\u00e7\u00e3o Fiscal<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f9594 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"a4f9594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/goias.gov.br\/economia\/atualizacao-do-plano-de-recuperacao-fiscal\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Novo Plano de Recupera\u00e7\u00e3o Fiscal<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b43f81 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"9b43f81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/goias.gov.br\/economia\/documentos-relacionados-ao-acompanhamento-do-prf-de-goias\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Acompanhamento do PRF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75b2f8f elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"75b2f8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/rrf-perguntas-frequentes\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Perguntas Frequentes<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18cb567 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"18cb567\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/paineis-de-acompanhamento-rrf-2\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pain\u00e9is de Acompanhamento<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>REGIME DE RECUPERA\u00c7\u00c3O FISCAL Legisla\u00e7\u00e3o Relacionada Instrumentos de Recupera\u00e7\u00e3o Fiscal Deveres do Estado Contexto Judicial e Administrativo Percorrido Plano de Recupera\u00e7\u00e3o Fiscal Novo Plano de Recupera\u00e7\u00e3o Fiscal Acompanhamento do PRF Perguntas Frequentes Pain\u00e9is de Acompanhamento<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-19291","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"wagner.viana","author_link":"https:\/\/goias.gov.br\/economia\/author\/wagner-viana\/"},"rttpg_comment":0,"rttpg_category":"","rttpg_excerpt":"REGIME DE RECUPERA\u00c7\u00c3O FISCAL Legisla\u00e7\u00e3o Relacionada Instrumentos de Recupera\u00e7\u00e3o Fiscal Deveres do Estado Contexto Judicial e Administrativo Percorrido Plano de Recupera\u00e7\u00e3o Fiscal Novo Plano de Recupera\u00e7\u00e3o Fiscal Acompanhamento do PRF Perguntas Frequentes Pain\u00e9is de Acompanhamento","_links":{"self":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/comments?post=19291"}],"version-history":[{"count":2,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19291\/revisions"}],"predecessor-version":[{"id":436320,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19291\/revisions\/436320"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/media?parent=19291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}