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Date: 5 de July de 2024
Posted by: CPDMA Team

SOS-RS transaction: another possibility for regularization in the post-flood scenario

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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

Tax Law | CPDMA Team

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