In various areas of law, one can observe the presence of certain American adaptations in contracts, jurisprudence, and other business models. In corporate law, specifically, there are contracts that have even retained their original name, such as the vesting contract. As previously mentioned, the vesting model originated in the United States as a mechanism for […]
CPDMA BLOG
Category: Articles
Date: 5 de July de 2024
Posted by: CPDMA Team
SOS-RS transaction: another possibility for regularization in the post-flood scenario
A new type of transaction was published on June 26, 2024, covering companies with a tax domicile in Rio Grande do Sul. This is yet another measure taken by the federal government to deal with the damage caused by the floods in Rio Grande do Sul.
The new transaction, called the "SOS-RS Transaction", was instituted by PGFN/MF Ordinance No. 1032/2024 and grants up to a 100% discount on fines, interest and legal charges levied on debts registered as Federal Active Debt, in addition to the installment payment of the outstanding balance in up to 120 monthly installments. For individuals, micro-enterprises, small businesses, Holy Houses of Mercy, cooperatives and other civil society organizations and educational institutions, the installment plan can be up to 145 installments.
It should be noted that the installments are increasing, i.e. they increase over time. The percentage increase can be found at the following link: SOS-RS transactions
Debts registered as Active Debt until June 26, 2024, with a total value equal to or less than R$45 million, can be included in the new type of transaction. The difference between the SOS-RS Transaction and the others offered on the PGFN's Regularize portal is that, when calculating the taxpayer's ability to pay, it takes into account the gross revenue for the months of May to June 2024, the critical period of the floods, establishing a relationship with the same period in 2023.
By calculating the taxpayer's ability to pay, they learn their tax classification, which influences the percentage discount granted for payment. In this case, taxpayers in categories C and D are the only ones to benefit from the discount, which can be up to 70% of each CDA for individuals, MEs, EPPs, Santas Casas and cooperatives, or up to 65% for other legal entities.
It is important to note that, even though it was granted under exceptional conditions and aimed at offering help in this post-climate disaster period, the transaction is subject to the general rule that, if terminated, it prevents the taxpayer from entering into new transactions for a period of two years. Non-payment of three consecutive or three alternating installments is grounds for termination.
By: Laura de Oliveira Mello Figueiredo
Recent posts
Stock options as a form of employee incentive and their importance for startups
Read more
The phenomenon of stock options appeared in the United States in the 1950s and gained great visibility after the 1980s, when it became an almost absolute practice among large American companies. In the United States, the peak of the stock options granting system occurred between the years 2000 and 2001. […]
Changes in the Civil Code and Their Implications for Corporate Law: An Analysis of the Draft Bill Presented to the Federal Senate
Read more
The commission of jurists appointed by Minister Luis Felipe Salomão drafted the bill to update and adapt the Civil Code, which is currently awaiting review by the Federal Senate. The main objective of the draft bill is to simplify the measures stipulated by the current law and align the Code with doctrinal and jurisprudential interpretations that have been […]
Service contract with the contractor's company registration number (CNPJ) and the validation of alternative forms of hiring: business impacts and the STF decision.
Read more
The decision handed down by the Federal Supreme Court (STF) in the judgment of General Repercussion Topic 725 and the Argument for Non-Compliance with Fundamental Precept (ADPF) 324, marks a crucial point in the definition of labor relations and their legal limits in Brazil. In a scenario where companies are increasingly looking for alternatives to [...]
Investing in startups in Brazil: the Convertible Loan Agreement.
Read more
In the age of technology, the start-up ecosystem has attracted many people in recent decades. This is mainly due to the rapid rise of the digital economy, which has led to many success stories of companies that today represent giant players in the market, regardless of the sector in which they operate. In this context of scalable entrepreneurial initiatives, startups have shown themselves to be a huge attraction [...]
Learn about the asset class - COPYRIGHT
Read more
Closing our series of posts on the Classes of Intellectual Property Assets, today we're going to look at the registration of COPYRIGHT. An author is the natural person who creates a literary, artistic or scientific work. Copyright protects such works and can be patrimonial (right to commercial exploitation of the work) or moral (claim of authorship, conservation [...]
English 
Português do Brasil 
Español