Nas sociedades anônimas, a figura do acionista controlador desempenha papel central na definição dos rumos estratégicos da companhia. Detentor do poder de eleger a maioria dos administradores e de influenciar as deliberações sociais, esse acionista possui uma posição de destaque que, embora legítima, deve ser exercida dentro dos limites legais e em consonância com os […]
CPDMA BLOG
Category: News
Date: March 11, 2021
Posted by: CPDMA Team
New possibility of tax transaction - PGFN Ordinance No. 1,696
PGFN Ordinance No. 1,696 - New possibility for the regularization of unpaid taxes between March and December 2020 From March 1, 2021, taxpayers can carry out a tax transaction with the National Treasury Attorney's Office in order to settle overdue debts and not paid in the March period to December 2020. This is determined by Ordinance PGFN No. 1,696, published on February 11, 2021.
In this case of a tax transaction, the taxpayer must submit information within the PGFN trading system so that the taxable person's ability to pay can be calculated. The information requested is, in short: gross revenue and other information declared in the ECF and EFD-Contributions, information declared in the EFD-Reinf, amounts recorded in the incoming and outgoing NF-e, information from eSocial, PGDAS, DEFIS, GFIP, DCTF and DIRF, as well as current net income reported to the National Treasury Secretariat by States, Municipalities and DF.
Based on such information, and also considering the degree of recoverability of the tax credit to be transacted, the PGFN system will calculate the possibilities of applying discounts on fines and interest, as well as indicating an installment amount that it considers to be adequate. for that taxpayer's ability to pay. From there, the amount of installments for debt settlement will be calculated, which can be up to 72 months for legal entities and 133 months for individuals, except for social security debts that will maintain the constitutional limitation of 60 installments.
This is an important alternative to assist the tax regularization of companies that have failed to collect any federal tax between March and December 2020, especially for companies that have suffered a drop in revenue, as they may receive greater discounts on fines and interest at the moment. to carry out the transaction.
Source: Wagner Arnold Fensterseifer, attorney at Cesar Peres Dulac Müller, is a specialist in Tax Law and a Master in Philosophy of Law.
Recent posts
STJ recognizes extrajudicial exclusion of partner based on private instrument, without registration with the Board of Trade
Read more
In a recent decision, the Third Panel of the Superior Court of Justice (STJ) upheld the extrajudicial exclusion of a partner based on a private instrument signed by all members of the company, even without registration with the Board of Trade.[1]
In the case under review, after the company's formation and registration, the partners signed a document called a "statute," [...]
STF suspends proceedings on the legality of service provision contracts across the country
The Supreme Federal Court (STF) has decided to suspend, nationwide, all legal proceedings that question the legality of service provision contracts, commonly known as “pejotização”. The decision, issued by Justice Gilmar Mendes, aims to standardize the interpretation on the matter and ensure legal certainty. The STF recognized the general repercussion of the issue when it […]
CPDMA's role was decisive in the Supreme Federal Court's ruling reaffirming the case law on the use of legal entities in labor relations.
Uma importante decisão proferida recentemente pelo Supremo Tribunal Federal (STF), a partir de atuação da equipe trabalhista Cesar Peres Dulac Müller Advogados, trouxe novamente à tona a relevância da observância aos precedentes vinculantes da Corte em matéria trabalhista, especialmente quanto à licitude de formas alternativas de contratação, como a prestação de serviços por pessoa jurídica — prática […]
Annual meeting for accounts review
The annual holding of the Ordinary General Meeting (OGM) for the accountability of the administrators is a legal requirement provided for in Law No. 6,404/1976 (Brazilian Corporations Law), specifically in Articles 132 and following. This provision establishes that the OGM must take place within the first four (4) months following the end of the fiscal year, usually by […]
The Full Bench of the Superior Labor Court rules on new binding precedents
The Full Bench of the Superior Labor Court, in a session held this Monday (24), established legal theses on new topics, as part of a procedure to reaffirm its jurisprudence. These are matters that, as they are already settled, were submitted to the repetitive appeals procedure to define a binding legal thesis. The establishment of qualified precedents has a direct impact […]
English 
Português do Brasil 
Español