International Maritime Labor Convention takes effect
19/05/2021
Elimination of Tax on Goods and Services (ICMS) from PIS/Cofins calculation basis: from courts to credit setoff or refund
21/05/2021ARTICLES
Brazilian Federal Revenue Office and National Treasury Attorney-General's Office (PGFN) sign a public notice acceding to the agreement of tax litigation transaction
The agreement allows debts to be paid at a discount of up to 50%
The Brazilian Federal Revenue Office and National Treasury Attorney-General's Office (Procuradoria-Geral da fazenda Nacional - PGFN) signed a new public notice that allows taxpayers to accede to the agreement of tax litigation transaction to close administrative or judicial discussions.
As a result, individuals and legal entities have the opportunity to end disputes against the Federal Government, guaranteeing the principle of legal certainty.
The agreement allows debts to be paid at a discount of up to 50% and is aimed at taxpayers who have lawsuits on trial, related to application of social security contributions levied upon profit sharing (Participação nos Lucros e Resultados - PLR), paid to other entities and funds for non-compliance with Act No. 10,101/2000.
Accession to the process can be made from June 1 to August 31, 2021 onward.
Debits before the Brazilian Federal Revenue Office
Adhesion must be made through the Virtual Service Center of Federal Revenue System (e-CAC).
Debits registered at the Federal Registry of Defaulter Taxpayers
Adhesion must be made through the REGULARIZE system, available on the PGFN website.
Payment methods
The taxpayer can choose the following payment methods:
- 5% down payment of the total amount, no reductions for up to 5 installments, the remainder being paid in 7 months, with a 50% reduction on the principal amount, fines, interests, and other charges.
- 5% down payment of the total amount, no reductions for up to 5 installments, the remainder being paid in 31 months, with a 40% reduction on the principal amount, fines, interests and other charges.
- 5% down payment of the total amount, no reductions for up to 5 installments, the remainder being paid in 55 months, with a 30% reduction on the principal amount, fines, interests and other charges.
The minimum amount of the installment, whatever the method, will be 100 BRL for individuals and 500 BRL for legal entities.
As a condition for adhesion, taxpayers must point out all debts under administrative or judicial discussion related to the same topic (PLR for employees or for CEOs) calling off the respective administrative claims and lawsuits.
Specialized tax support
Domingues e Pinho Contadores tax team is able to set process adhesion, helping on the negotiation of installments and monitoring the process.
Cristiano Gonçalves, partner at Domingues e Pinho Contadores.
Contato: cristianogoncalves@dpc.com.br | + 55 21 3231-3700
How DPC may help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
See more
Sign up for our Newsletter:
Are you interested?
Please contact us, so we can understand your demand and offer the best solution for you and your company.
Rio de Janeiro
Av. Rio Branco 311, 4º e 10º andar - Centro
CEP 20040-903 | Tel: +55 (21) 3231-3700
São Paulo
Rua do Paraíso 45, 4º andar - Paraíso
CEP 04103-000 | Tel: +55 (11) 3330-3330
Macaé
Rua Teixeira de Gouveia 989, sala 302 - Centro
CEP 27910-110 | Tel: +55 (22) 2773-3318
