Cesar Peres Dulac Müller logo


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.


Recent posts

Misuse of a trademark by a former partner can be recognized not only as unfair competition, but also as bad faith.

On February 14, the newspaper "Valor Econômico" published an article in which it was pointed out that the São Paulo Court of Justice had recognized unfair competition in the improper use of a trademark by a former partner. The article, however, does not give the number of the case in which it would be possible to analyze more details of the decision, but it does inform that the individuals had signed a [...]

Read more
The first sanctions applied by the National Agency for the Protection of Personal Data (ANPD) were a wake-up call for companies: the LGPD is a serious law and must be complied with.

The General Personal Data Protection Law - Law No. 13,709/18 (LGPD) was published in 2018 and came into force in 2020. This deadline was given to public and private legal entities (processing agents) that collect, store or process the personal data of individuals, in Brazil or abroad, in order to [...]

Read more
Business position on the recent STF decision that ruled that it is constitutional for trade unions to charge assistance contributions

Recently, the Federal Supreme Court (STF) unanimously ruled that unions can collect an assistance contribution, including from non-member employees, in ARE 1.18.459 (Topic 935 of the General Repercussion), as long as the worker is guaranteed the right to object, establishing the following thesis: "it is constitutional to establish, by agreement or [...]

Read more
The new chapter in the legal dispute involving the term "HELLES", registered as a 'trademark'.

Recalling the case... It all started at the beginning of 2019, when the brewery Fassbier gave extrajudicial notice to a series of breweries in Rio Grande do Sul for the alleged misuse of the term HELLES, claiming to have exclusive use of the expression, given that the word was registered as a trademark. Not satisfied with [...]

Read more
Suspension of labor executions against companies in the same economic group

In a recent decision, the STF suspended the processing of labor executions that discuss the inclusion, in the execution phase, of a company that is part of an economic group that did not participate in the knowledge process. In labor proceedings, when the execution phase is reached and the main debtor does not have enough assets to pay the debt, many [...]

Read more
STJ decides that the legal personality of a civil association can be disregarded, but limits liability to the directors

The 3rd Panel of the Superior Court of Justice (STJ) [1] dismissed a special appeal filed by the directors of a civil association, which had its legal personality disregarded in a case involving the improper use of a trademark. The Court, in a judgment drafted by Justice Marco Aurélio Belizze, held that the disregard of [...]

Read more
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram