New MP of debs before autarchys and federal foundations
Provisional Measure (MP) which creates Program of Installment of Non Fiscal Debts (before Federal Autarchy such as: ANVISA, CADE, BACEN, INPI and Foundations) may be opportunity of regularization with significant reductions
Published last Monday, May 22nd, 2017, the Provisional Measure (MP) 780 of 2017, which developed the Program of Installment of Non-Fiscal Debts – PRD, aiming the possibility of spreading the debts held before Public Autarchy’s, Federal Foundations and the Federal Attorney Office (part of the Federal Attorney General’s Office – AGU), responsible for court and extrajudicial claims of 159 autarchy and public federal foundations).
Under the MP text, it may be parceled debts held until March 31st, 2017, of natural and legal entities, including those object of previous Debt Installment Programs, even cancelled, under court or administrative discussion. There are four options to bind:
– 50% of prompt payment of debt value, without reduction, and settlement of the remaining under a second installment with 90% reduction of interest and penalty;
– 20% of prompt payment, without deductions, and remaining in up to 59 monthly installments, with reduction of 60% of interest and penalty;
– 20% in prompt payment, without deductions, and remaining in up to 119 monthly installments, with 30% reduction of interest and penalty; and
– 20% in prompt payment, without deductions, and remaining in up to 239 monthly installments, without any reduction of interest and penalty.
Monthly installments shall be added monthly interest of 1%, plus Selic, build up monthly.
It is possible to offset debts against credits of your own, of same nature and species, provided that credits are offset against debts of those same entities.
Joining the PRD will be allowed until 120 (one hundred and twenty) days after the regulation to be published by the local Autarchy’s and Federal Foundations. After adhesion and prompt payment of the first installment, others will only have maturity from January 1st, 2018.
As under other spreading modalities recently issued by the government, it is anticipated that binding to the PRD implies the impossibility of inclusion of same debts in any other form of future installment payment, except for the hypothesis of conventional installment payment described in art. 14-A of Law 10.522 of 2002, as well as obligating the withdrawal of any administrative and judicial appeals. In any case, we call attention to the fact that there is past case-law that understands the illegality of this irrevocable and irreversible confession device, and we understand the same possibility regarding the migration to future more favorable installments.
Considering the possible impairment of revenue estimated by MP 780/2017, and in view of the recent risk of non-compliance with the Budgetary Law with amendments to the text of provisional measures in Congress – specifically the recently published amendment to the PRT text (MP 766/2017), the new MP of non-tax debts installment innovated, in affirming that the reductions of penalty and interest of PRD will only be granted if the values budgeted by the government with the fiscal resignation are met. Worth mentioning, current MP foresees an entrance of approximately R$ 3,3 billion in the public funds of the government.
https://correiadasilva.com.br/wp-content/uploads/2020/03/imagem-blog-3.jpg187295Correia da Silvahttps://correiadasilva.com.br/wp-content/uploads/2019/07/Logo-csa.pngCorreia da Silva2020-03-04 14:52:112020-03-04 14:52:11Federal taxation on remittance abroad in the acquisition of a software license for commercialization or distribution
https://correiadasilva.com.br/wp-content/uploads/2020/01/imagem-blog-37.jpg187295Correia da Silvahttps://correiadasilva.com.br/wp-content/uploads/2019/07/Logo-csa.pngCorreia da Silva2020-01-29 18:25:252020-01-29 18:25:25The Attorney General’s Office of the National Treasury – PGFN, regulates the disclosure of the list of debtors
https://correiadasilva.com.br/wp-content/uploads/2020/01/imagem-blog-36.jpg187295Correia da Silvahttps://correiadasilva.com.br/wp-content/uploads/2019/07/Logo-csa.pngCorreia da Silva2020-01-28 15:24:382020-01-28 15:25:40Full payment of the tax debt extinguishes the punishment of the accused of tax evasion crimeCorreia da Silva Advogados
https://correiadasilva.com.br/wp-content/uploads/2020/01/imagem-blog-34.jpg187295Correia da Silvahttps://correiadasilva.com.br/wp-content/uploads/2019/07/Logo-csa.pngCorreia da Silva2020-01-27 17:07:482020-01-27 18:47:58Regulated the request for information protected by the tax secrecy by the Federal Comptroller General
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