Brazilian Parliament approves REFIS of Autarchies
Base-text of the Program for Regularization of Non-Tax Debts – PRD (popularly known as Autarchies REFIS) was approved in the Chamber of Deputies, being now addressed to Senate.
Base-text of the Program for Regularization of Non-Tax Debts – PRD (popularly known as Autarchies REFIS) was approved in the Chamber of Deputies, being now addressed to Senate.
Brazilian Chamber of Deputies concluded last Tuesday, September 19th, 2017, the vote on the Provisional Measure that establishes the Program for Regularization of Non-Tax Debts – PRD, on the scope of Autarchies and Public Federal Foundations. MP 780 of May 19th, 2017 is under discussion for approval by the Senate, with voting deadline until October 2nd, 2017, deadline for the MP’s voting.
MP’s voting was completed without the approval of suggested amendments, being forwarded with previously approved base text. By text approved herein, debts due up to the date of publication of the MP’s conversion into Law may be subject to install payment, under following modalities:
– 40% of the value of the debt at cash, without reduction, and settlement of the remaining in a second installment with a reduction of 90% of interest and fines;
– 20% cash, without deductions, and remaining in up to 59 monthly installments, with a 60% reduction of interest and fines;
– 20% in cash, without deductions, and remaining in up to 119 monthly installments, with a 30% reduction of interest and fines;
– 20% cash, without deductions, and remaining in up to 239 monthly installments, without any reduction of interest and fines.
In addition to the debts owed to CADE and the Ministry of Education, which weren’t already subject to installment payment assumed the text of originally edited MP, debts to ANEEL were excepted under request of such Autarchy, under possible majority of overall fares to consumers. On the other hand, debts with the National Education Development Fund (FNDE), under the Ministry of Education were included.
Current wording also includes the possibility of maintaining of appeals regarding the validity the infraction that originated the debt now included in the PRD, with the only scope of avoiding additional punishments. Thus, withdrawal will only cover questions about the enforceability of the debt, and doesn’t prevent debtor on proceeding with administrative or judicial appeals. It was also included the possibility that the legal fees arising from such discussions are included on the same choice for installment payment under PRD terms.
Another change was the increase in the number of consecutive or alternate installments that may impact the exclusion of PRD, from three to six installments under the current wording, and adhering to it imply the regular fulfillment of the obligations with the FGTS.
About The Author
Category: COMPANY AND CONTRACT, Rodrigo Alberto Correia da Silva
Tags: Chamber of Deputies, contractual, corporate, correia dasilva advogados, csa, PRD, tributaryPosted in: 24/06/2019