A regularização tributária é possível através do parcelamento de crédito tributário, disponibilizado pelo governo tanto para pessoas físicas quanto para pessoas jurídicas, com a finalidade de redução de inadimplência.
Com o parcelamento da dívida, conforme determina o artigo 151, inciso VI do Código Tributário Nacional, fica suspensa a exigibilidade do crédito tributário, evitando futuras cobranças. Contudo, não havendo o pagamento das parcelas, o contribuinte poderá ser excluído do programa.
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