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Date: August 13, 2020
Posted by: CPDMA team

Published rule that regulates the transaction of tax credits determined by the Simples Nacional regime

In response to the wishes of micro and small businesses opting for the Unified Special Regime for Collection of Taxes and Contributions (Simples Nacional), Complementary Law No. conclusion of a dispute resolution transaction, pursuant to art. 171 of the National Tax Code. One of its purposes is to make it possible to overcome a situation of economic and financial crisis, especially the one that results from the effects caused by the pandemic of the new coronavirus, which causes impacts on the ability to generate results by these companies and also in the perspective of receipt of debts registered in active debt of the Union. 

Ordinance No. 18,731 establishes the conditions and procedures for carrying out the transaction which, based on information to be provided by the companies through the PGFN REGULARIZE Portal, will allow the classification of the recoverability of the credits due and thus evaluate the terms and discounts possible to be offered. This information essentially refers to the gross monthly revenue for this year compared to 2019, as well as those related to the payroll regarding the number of employees, monthly admissions and dismissals in the period, and also the number of employment contracts. suspended work, based on Provisional Measure nº 936/2020 (to learn more, click here – this is the link address: https://www.cesarperes.com.br/covid-19/index/?id=o-bom-senso-como-balizador-dos-acordos-coletivos-neste-momento-de-crise

Among the modalities offered, there is the possibility of payment in installments with or without extension of the ordinary payment term (which is 60 months) or the offer of discounts to be graduated on a case-by-case basis, depending on the impact caused by the pandemic on the capacity to generate income. results. 

Thus, the rule establishes the down payment in up to 12 (twelve) months in the amount related to 4% of the consolidated amount of the credits included in the negotiation and the rest can be paid in up to 133 monthly and successive installments with interest reduction, fines and legal charges of up to 70% on the value of each credit.

The deadline for the taxpayer company to provide the information necessary to carry out the transaction is already in effect and will extend until December 29, 2020. It is important to note that the formalization of this agreement will only take place after payment of all entry installments , and the transaction may be canceled if this requirement is not met. In addition, it is crucial to note the restriction on credits determined in this regime whose collection is a state and municipal competence. In cases where the federative entities have an agreement with the Federal Government and, therefore, there is a full collection by the PGFN, such credits may be included in this negotiation.

Aiming at improving the business environment of micro and small companies, as well as maintaining the source of production, employment and income, in the midst of this crisis situation we are going through, the transaction comes as a form of cooperation between tax authorities and taxpayers. to comply with tax obligations, taking into account the financial impacts suffered and taking into account the differentiated and favored treatment that must be guaranteed to them.

The tax team of Cesar Peres Advocacia Empresarial is able to guide its clients in this negotiation with the Public Treasury and we are available to provide this assistance.

Source: Claudia Gardin Martins.

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