PERSE: deadline open for self-disclosure of taxable entities in the event sector

Companies that improperly benefited from the program have until November 18 to settle their debts without incurring fines or interest

Taxable entities who have improperly benefited from the Emergency Program for the Resumption of the Events Sector (Perse) now have the opportunity to restore their situation with the Federal Revenue Service to good order. As of August 30, a new self-disclosure program has been launched, offering eligible companies the chance to bring their status back into compliance.

Established by RFB Ordinance No. 2.210/2024, this initiative provides an opportunity for legal entities that either improperly took advantage of the program's benefits or had their qualification rejected. Check out the benefits below:

Eligible debts for renegotiation

The self-disclosure program allows for the renegotiation of the following debts:

Additionally, debts assessed between March 2022 and May 2024 related to the Corporate Income Tax (IRPJ), Social Contribution on Net Income (CSLL), PIS/PASEP, and Cofins are also eligible for negotiation.

Payment conditions

Companies that join the program will benefit from favorable terms for settling their debts, including:

Deadline and conditions for joining

Taxable entities interested in joining the program must submit their application via the e-CAC Portal by November 18, 2024.

Additionally, depending on the situation, the following returns must be submitted or rectified:

To complete registration and initiate the digital process, taxable entities must submit all required information, including the tax credits to be applied, the down payment amount, and the preferred number of installments.

Specialized tax consultancy

DPC has a team dedicated to guiding clients on best practices for tax assessment and compliance. Reach out to us at: dpc@dpc.com.br.