Ato Declaratório Executivo CORAT nº 15 DE 24/06/2025
Norma Federal - Publicado no DO em 26 jun 2025
Cancela multas por atraso na entrega da Declaração de Ajuste Anual do Imposto sobre a Renda da Pessoa Física referente ao exercício de 2025, ano-calendário de 2024.
O COORDENADOR-GERAL DE ADMINISTRAÇÃO DO CRÉDITO TRIBUTÁRIO, no exercício das atribuições previstas no art. 66, caput, inciso II, e no art. 358, caput, inciso II, ambos do Regimento Interno da Secretaria Especial da Receita Federal do Brasil, aprovado pela Portaria ME nº 284, de 27 de julho de 2020, e tendo em vista o disposto nos arts. 2º e 7º da Instrução Normativa RFB nº 2.255, de 11 de março de 2025, DECLARA:
Art. 1º Ficam canceladas as multas por atraso na entrega da Declaração de Ajuste Anual do Imposto sobre a Renda da Pessoa Física referente ao exercício de 2025, ano-calendário de 2024, cujos números de notificação constam do Anexo Único.
Parágrafo único. As multas canceladas por este Ato Declaratório Executivo foram geradas indevidamente em decorrência de falhas na identificação dos critérios de obrigatoriedade de entrega da declaração válidos para o exercício de 2025.
Art. 2º Na hipótese de o contribuinte já ter efetuado o pagamento de multa que tenha sido cancelada por este Ato Declaratório Executivo, poderá pedir restituição do respectivo valor ou apresentar Pedido Eletrônico de Restituição, Ressarcimento e Reembolso e Declaração de Compensação - PER/DCOMP Web por meio do Centro Virtual de Atendimento ao Contribuinte - e-CAC.
Art. 3º Na hipótese de o contribuinte ter efetuado a compensação do valor da multa cancelada por este Ato Declaratório Executivo, poderá cancelar a Declaração de Compensação apresentada ou retificá-la, a fim de excluir o débito referente à multa cancelada, observado o disposto nos arts. 109 a 118 da Instrução Normativa RFB nº 2.055, de 6 de dezembro de 2021.
Parágrafo único. No caso de a multa cancelada por este Ato Declaratório Executivo ter sido objeto de compensação de ofício, esta será cancelada também de ofício.
Art. 4º Este Ato Declaratório Executivo entra em vigor na data de sua publicação no Diário Oficial da União.
JORDÃO NÓBRIGA DA SILVA JUNIOR
ANEXO ÚNICO
MULTAS POR ATRASO NA ENTREGA DA DECLARAÇÃO DE AJUSTE ANUAL DO IRPF 2025 CANCELADAS
|
ATRASO NA ENTREGA DA DIRPF 2025 - MAED CANCELADAS - NÚMEROS DAS NOTIFICAÇÕES |
|||||
|
50001488753101 |
51841985742940 |
53301043010058 |
54733651487094 |
56603601095491 |
58094539359179 |
|
50030328505770 |
51842077681494 |
53321697528528 |
54750440111318 |
56611249059666 |
58103734198179 |
|
50040473132040 |
51872542490900 |
53321723496802 |
54750943471683 |
56622855011752 |
58111042793400 |
|
50044074972634 |
51902530956037 |
53330549945286 |
54761822819418 |
56633965380001 |
58133374319530 |
|
50061064645204 |
51913516344373 |
53333237418950 |
54762479906402 |
56641925202011 |
58162021578306 |
|
50064365623806 |
51923403100916 |
53333525976672 |
54772631597136 |
56643975310359 |
58164373476129 |
|
50070740770639 |
51940964584227 |
53342946328005 |
54791206751676 |
56643983107923 |
58170920509054 |
|
50092360477605 |
51961946899786 |
53343835282938 |
54800096389194 |
56650278664598 |
58191110018216 |
|
50100578075402 |
51963849906600 |
53350320108455 |
54800575576482 |
56663868182160 |
58230345891945 |
|
50103299001111 |
51981342789730 |
53362144062739 |
54810033380270 |
56671999488032 |
58233292973481 |
|
50133553135650 |
51981646648044 |
53381536711878 |
54832839708711 |
56672238159959 |
58233808811919 |
|
50152763837595 |
51991598998249 |
53411276096868 |
54842147609880 |
56730304752001 |
58234843519030 |
|
50153630873176 |
51992237924283 |
53412880443030 |
54870042868400 |
56730781754355 |
58234931306713 |
|
50171133718936 |
52011979424236 |
53420281459174 |
54881701171670 |
56742602016097 |
58244050533952 |
|
50182366133656 |
52023632523641 |
53423785460403 |
54893599397629 |
56742711401692 |
58250956065970 |
|
50194103366791 |
52043821795045 |
53431517876041 |
54900987291840 |
56752694154912 |
58254132352285 |
|
50202940292820 |
52044815797563 |
53451831274580 |
54942348798833 |
56752989149138 |
58271974672107 |
|
50212221604134 |
52053069233395 |
53453675676800 |
54993035268887 |
56763758585995 |
58291525458850 |
|
50220765746713 |
52062379073182 |
53491036441013 |
55010816402318 |
56792024301583 |
58341092091229 |
|
50251674891061 |
52073089098400 |
53510050745758 |
55013800767020 |
56802385901909 |
58351529403811 |
|
50254050877869 |
52074068385052 |
53510424722956 |
55032623320001 |
56810431373220 |
58363578743908 |
|
50280963141079 |
52074205116660 |
53530921829422 |
55051721084476 |
56813818759500 |
58363856929001 |
|
50312491429040 |
52082760087207 |
53541783322000 |
55080202850800 |
56840608228395 |
58371201966387 |
|
50330784306005 |
52090940024686 |
53552779623000 |
55080906187971 |
56842665629800 |
58371503607037 |
|
50333430221459 |
52122316301594 |
53611247001607 |
55081727800599 |
56843043671323 |
58440425426406 |
|
50370879525880 |
52141353351949 |
53623156542798 |
55092361998758 |
56860447724256 |
58443397271680 |
|
50382272259786 |
52144278003007 |
53623487851003 |
55110518580772 |
56862363350829 |
58452901787108 |
|
50392946852184 |
52152149162123 |
53641992506014 |
55124164105867 |
56871667001602 |
58460293171252 |
|
50432747706640 |
52153193128130 |
53652208549746 |
55142413868883 |
56880286945817 |
58532930381865 |
|
ATRASO NA ENTREGA DA DIRPF 2025 - MAED CANCELADAS - NÚMEROS DAS NOTIFICAÇÕES |
|||||
|
50462179826004 |
52160148396730 |
53660417435407 |
55154114225206 |
56891938002456 |
58533043182283 |
|
50473276906980 |
52172124759894 |
53680618750024 |
55160239600297 |
56892262325349 |
58592035542151 |
|
50482692620065 |
52180027512632 |
53681306272977 |
55170583060087 |
56903337040249 |
58593796484848 |
|
50491866703024 |
52184824862088 |
53692360329486 |
55201452040538 |
56923309247187 |
58611812433472 |
|
50500237437360 |
52190229807145 |
53692994867414 |
55220200725365 |
56923421623381 |
58621349619490 |
|
50540039030492 |
52200784598330 |
53741632958346 |
55234957243773 |
56923568024826 |
58663868264112 |
|
50560924141800 |
52212699211681 |
53753845209040 |
55243296073081 |
56931657236274 |
58710263381434 |
|
50561820853642 |
52241501662334 |
53760953492049 |
55280193604561 |
56932293582075 |
58752998527901 |
|
50570408259037 |
52242255800234 |
53763805026000 |
55322297589063 |
56940231098739 |
58761886596323 |
|
50581408630500 |
52251184886122 |
53772893078260 |
55333757345880 |
56943407901043 |
58762168216210 |
|
50590523396521 |
52254188605252 |
53783931963513 |
55341064443871 |
56951235154910 |
58781210163590 |
|
50590910777448 |
52263691991328 |
53800115055308 |
55360813164987 |
56961325192926 |
58782877583711 |
|
50591916522795 |
52264293231014 |
53802995095570 |
55361343324925 |
56980002040910 |
58791057643047 |
|
50611401222839 |
52270153724359 |
53813544805018 |
55362015645823 |
57010799014803 |
58810667502747 |
|
50613433936804 |
52280605480258 |
53821295069826 |
55371769365596 |
57013768667514 |
58822334265025 |
|
50623357183057 |
52293587215449 |
53821540336771 |
55372160469585 |
57042888452832 |
58833073579170 |
|
50673141271594 |
52303231062098 |
53822478082105 |
55391707894757 |
57044284650037 |
58840582006460 |
|
50682834428906 |
52303574429967 |
53830388484407 |
55410300066833 |
57062983625978 |
58841779606871 |
|
50723750180539 |
52312381016813 |
53871907250810 |
55441910549928 |
57072492284259 |
58881321244686 |
|
50743442086779 |
52313554078093 |
53891944484080 |
55451641812625 |
57083983843577 |
58893423978281 |
|
50763183692538 |
52353862868885 |
53893568492915 |
55520021842127 |
57110120736740 |
58912107157107 |
|
50783045015980 |
52371152884018 |
53902861291900 |
55521098165694 |
57114398971281 |
58923082728093 |
|
50792311758756 |
52371938034325 |
53913102752449 |
55530927707619 |
57120125928699 |
58930416302932 |
|
50792521438910 |
52372135561509 |
53921123003320 |
55531601610010 |
57120542443549 |
58991275130023 |
|
50811284408581 |
52430482518706 |
53982850212442 |
55532641079928 |
57121316111825 |
59001668781140 |
|
50832288956975 |
52433758579090 |
53991198780854 |
55560464951286 |
57130285562056 |
59003078202909 |
|
50862974320162 |
52450209552041 |
53993378057214 |
55582274020852 |
57150041749084 |
59012404392999 |
|
50883296865402 |
52463511272377 |
54010003356808 |
55602671672928 |
57152157131321 |
59014632213667 |
|
50890500485614 |
52490198138023 |
54011823286258 |
55603298015930 |
57172076049927 |
59034657109006 |
|
50901699825309 |
52503305606531 |
54022681354861 |
55643346732594 |
57180103849389 |
59051091246319 |
|
ATRASO NA ENTREGA DA DIRPF 2025 - MAED CANCELADAS - NÚMEROS DAS NOTIFICAÇÕES |
|||||
|
50901932395910 |
52512972270922 |
54044081357608 |
55651231927900 |
57181445152552 |
59053068604540 |
|
50951447753311 |
52513038656796 |
54050908888901 |
55653241429603 |
57182337884433 |
59072214922075 |
|
50951464074028 |
52532687741980 |
54052775396274 |
55670011272360 |
57182748182076 |
59074130464426 |
|
50963622814711 |
52571575095465 |
54062570921300 |
55672656340197 |
57224153170927 |
59084163345710 |
|
50982054290821 |
52580345859624 |
54071062366564 |
55673758704938 |
57233440800700 |
59122978763115 |
|
50992497871556 |
52603063308991 |
54081826082505 |
55681143854367 |
57250930249900 |
59132372613625 |
|
51002191895012 |
52642932165019 |
54102538014245 |
55703901686097 |
57262805951583 |
59140878958850 |
|
51033185328862 |
52643575564059 |
54113018582584 |
55713879238341 |
57264626276913 |
59144224042133 |
|
51043761932248 |
52650458556294 |
54114247347789 |
55722345903415 |
57284228281674 |
59144897697874 |
|
51062074953148 |
52651817142094 |
54142799477800 |
55732241868087 |
57351691072398 |
59151371812534 |
|
51070694578120 |
52660776464490 |
54144888637928 |
55733953208510 |
57370932320059 |
59161907859674 |
|
51093772210800 |
52673238893901 |
54152276969154 |
55743353713027 |
57372442884110 |
59184076230948 |
|
51121601192294 |
52681524194937 |
54164242306421 |
55753622427214 |
57393692625503 |
59192100401660 |
|
51122289113216 |
52691406570505 |
54171975510370 |
55770758271000 |
57411759588296 |
59192222734540 |
|
51141345835004 |
52692095241867 |
54184682897177 |
55771418713709 |
57420399557172 |
59193457561604 |
|
51141435592348 |
52701802359733 |
54191973249039 |
55813885960044 |
57430149456034 |
59202275641066 |
|
51161868216334 |
52712372874809 |
54193200142101 |
55820573340200 |
57430318057506 |
59211164508200 |
|
51170177067903 |
52730669160306 |
54194937619053 |
55821498203540 |
57431782043632 |
59212090721330 |
|
51170603043040 |
52761362212837 |
54200288524753 |
55832456122020 |
57452734452006 |
59220091909587 |
|
51174524243368 |
52780124630401 |
54210059000080 |
55851022070983 |
57471454990589 |
59262697685039 |
|
51181519993734 |
52780957248810 |
54210682946106 |
55852863582305 |
57481017719004 |
59263147247005 |
|
51182955750402 |
52792915779275 |
54213578247232 |
55883230220340 |
57493100426002 |
59263506774903 |
|
51191971883798 |
52841832606037 |
54244690210800 |
55920960941664 |
57500659951257 |
59290208279472 |
|
51192746514226 |
52873157405107 |
54250571032696 |
55932408754690 |
57530095292496 |
59301124306118 |
|
51194430462538 |
52900441502010 |
54262688917304 |
55971440320852 |
57540468373860 |
59351963000690 |
|
51234026643053 |
52901381107260 |
54274705994687 |
55980107618493 |
57543023581001 |
59360980099649 |
|
51253003604069 |
52923658344177 |
54282874465272 |
55981316957070 |
57561700131540 |
59380881862379 |
|
51274341193220 |
52923855506862 |
54290155822435 |
55993514958563 |
57580598262414 |
59381820017254 |
|
51280779509067 |
52960435250293 |
54291977552037 |
56031999529397 |
57593711013049 |
59423833570098 |
|
51291214328302 |
52961800719927 |
54292862358506 |
56034915938897 |
57622150325150 |
59431108516129 |
|
ATRASO NA ENTREGA DA DIRPF 2025 - MAED CANCELADAS - NÚMEROS DAS NOTIFICAÇÕES |
|||||
|
51292840272337 |
52970117384199 |
54293636230066 |
56050517006206 |
57622504074300 |
59460112783054 |
|
51294371610032 |
52972064837030 |
54301554398017 |
56072729852200 |
57633252762666 |
59473302097782 |
|
51300223946640 |
52983097276143 |
54321604341056 |
56073573773562 |
57640277301139 |
59500699712705 |
|
51330959325966 |
52983875357285 |
54331828786949 |
56074409872554 |
57660266785008 |
59531605255063 |
|
51342965928903 |
52990157428200 |
54333073275238 |
56080188771285 |
57672178297097 |
59562668024094 |
|
51363763995252 |
52991807877617 |
54333520849360 |
56091516607479 |
57673357780800 |
59601682252404 |
|
51372546245505 |
53003197318537 |
54350259778326 |
56092201913647 |
57683845345053 |
59603961177788 |
|
51383717456301 |
53012133546589 |
54353859836214 |
56100439488006 |
57703621906360 |
59610268193023 |
|
51391880152977 |
53020795434058 |
54360771443362 |
56113483697742 |
57740468180041 |
59613361679154 |
|
51392557689213 |
53022277146014 |
54362269825400 |
56131088475170 |
57740985202944 |
59640349408518 |
|
51393981422017 |
53022477620402 |
54363285129502 |
56154977133816 |
57751847761205 |
59652416774055 |
|
51412762424179 |
53032182712802 |
54363536648238 |
56184027556539 |
57770528069290 |
59663575727400 |
|
51441192572310 |
53042690229804 |
54363947343546 |
56184526635078 |
57771259470390 |
59690459081696 |
|
51463083397250 |
53044717435363 |
54460842100399 |
56194297693032 |
57780972765473 |
59691233487900 |
|
51473329983605 |
53050183534043 |
54462324672702 |
56214279006346 |
57801877193948 |
59691750110290 |
|
51480856178382 |
53051327151821 |
54490897707600 |
56251280737135 |
57842298269366 |
59703358229355 |
|
51482802867807 |
53064563599000 |
54502388403256 |
56270100303890 |
57852434813808 |
59723040836874 |
|
51483998461397 |
53092978312204 |
54502570498160 |
56281151184067 |
57883429628004 |
59733366006530 |
|
51500746164718 |
53111625260822 |
54510887614773 |
56300490379900 |
57892055013226 |
59751208360225 |
|
51532291875396 |
53124840722269 |
54521958483219 |
56322556332436 |
57900261442410 |
59762107298118 |
|
51541418355607 |
53144859460510 |
54532746132049 |
56342462041403 |
57922541640876 |
59763708923034 |
|
51563380120820 |
53161683031601 |
54533751801418 |
56361645202294 |
57931708161819 |
59773852984894 |
|
51563629276644 |
53163846945129 |
54540822046096 |
56383483759320 |
57950897757667 |
59830598236700 |
|
51580415154014 |
53171750613484 |
54561058434262 |
56403919371331 |
57962558546096 |
59830998999019 |
|
51590173462561 |
53190583746276 |
54571100316641 |
56411641186552 |
57962741612302 |
59840011289026 |
|
51593576473092 |
53190636210685 |
54573563256050 |
56421306256366 |
57980400997865 |
59840998828052 |
|
51620600539783 |
53210774044747 |
54582252362000 |
56422438204500 |
57991123986458 |
59852796884719 |
|
51622510476113 |
53220515149313 |
54583119803035 |
56442714812416 |
58011197813146 |
59881503600028 |
|
51631049215981 |
53221933986300 |
54590741133002 |
56470135348252 |
58020150749491 |
59892227211043 |
|
51672556488190 |
53240614310201 |
54593075854128 |
56472040491408 |
58043040996241 |
59903074423686 |
|
ATRASO NA ENTREGA DA DIRPF 2025 - MAED CANCELADAS - NÚMEROS DAS NOTIFICAÇÕES |
|||||
|
51702786260335 |
53251198590016 |
54603361872514 |
56472446872443 |
58043401345666 |
59913037337097 |
|
51703188795732 |
53252505889545 |
54612645364261 |
56492269520221 |
58051718903199 |
59920096992222 |
|
51711500516048 |
53254446137335 |
54622541430152 |
56510175947547 |
58063443980637 |
59953188629453 |
|
51760578532458 |
53261854408550 |
54660657437607 |
56512638001601 |
58071006174097 |
59962147036040 |
|
51791261975888 |
53270762788029 |
54670346956505 |
56522185834240 |
58073209442128 |
|
|
51813551995904 |
53271455856087 |
54671462678037 |
56523192946068 |
58081856405410 |
|
|
51841232474905 |
53274037038888 |
54710823287710 |
56540654323543 |
58082566498050 |
|
|
51841667969762 |
53294666666809 |
54713056254526 |
56580387956230 |
58084774421970 |
|