Statute grants amnesties and cancels fines for late submission of GFIP

The publication of Law No. 14,397/2022 has granted amnesties and cancelled fines for late submission of the Length-of-Service Guarantee Fund Payment Bill (“Guia de Recolhimento do Fundo de Garantia do Tempo de Serviço e Informações à Previdência Social” - GFIP).

Thus, sanctions for non-compliance will not be enforced, provided that the document submitted contains information but does not identify any taxable event for the collection of the Length-of-Service Guarantee Fund Payment (“Fundo de Garantia do Tempo de Serviço” - FGTS).

It is worth mentioning that these benefits only apply to taxable events that took place until July 8, 2022, the date of publication of the statute, and that the legal text does not provide for refunds or offsets for amounts that have already been paid.