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Legislation

Consolidation of social security debts in Pert is regulated

RFB Normative Instruction 1822/2018, published on Aug-03-2018, discipline the rules on the provision of the necessary information to the consolidation of social security debts in the Special Program for Tax Adjustment (Pert).

The taxpayer who opted to pay the social security debts in Pert in cash payment or in installments shall indicate exclusively at the Federal Revenue (RFB) website, on business days from 6 to 31 August 2018, at 7:00 am to 9:00 pm, Brasília local time:

I - the debts you wish to include in Pert;

II - the number of intended benefits, if applicable;

III - amounts of credits resulting from tax loss and negative basis from calculation of Social Contribution on Net Income (CSLL) to be used to settle up to eighty percent (80%) of the consolidated debt, if applicable; and

IV - the number, accruals and value of the restitution electronic request made through the Application for Repayment or Remission and Statement of Compensation (PER/DCOMP), related to the other own credits to be used in Pert, if applicable.

Note: The RFB informs that the provision of the information to consolidate the other debts should be carried out afterwards.

Consult here the RFB Normative Instruction 1822/2018.

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<h1>Consolidation of social security debts in Pert is regulated</h1>
 
RFB Normative Instruction 1822/2018, published on Aug-03-2018, discipline the rules on the provision of the necessary information to the consolidation of social security debts in the Special Program for Tax Adjustment (Pert).

The taxpayer who opted to pay the social security debts in Pert in cash payment or in installments shall indicate exclusively at the Federal Revenue (RFB) website, on business days from 6 to 31 August 2018, at 7:00 am to 9:00 pm, Brasília local time:
<ul>
I – the debts you wish to include in Pert;
II – the number of intended benefits, if applicable;
III – amounts of credits resulting from tax loss and negative basis from calculation of Social Contribution on Net Income (CSLL) to be used to settle up to eighty percent (80%) of the consolidated debt, if applicable; and
IV – the number, accruals and value of the restitution electronic request made through the Application for Repayment or Remission and Statement of Compensation (PER/DCOMP), related to the other own credits to be used in Pert, if applicable.
</ul>
 
Note: The RFB informs that the provision of the information to consolidate the other debts should be carried out afterwards.

Consult <a href=”http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=93816″ target=”_blank”>here</a> the RFB Normative Instruction 1822/2018.