VALENTE    

  Advocacy & Consulting         

31/08/2017

 

It was published today in the Federal Official Gazette the IN RFB nº 1733/2017 that regulates the MP nº 798/2017, which extends the period of adhesion to the Pert for the 29 of September.

 

For taxpayers who join Pert in September 2017, installments due in August must be paid in full with the installment referring to September 2017, as provided for in Provisional Measure No. 798, of 2017, as a condition of deferment of installments.
As long as the debt is not consolidated, the taxable person must calculate and collect the cash value or the amount equivalent to the amount of the debts object of the installment split divided by the number of benefits intended.

 

 

14/07/2017

 

The PERT allows the negotiation, in special conditions, of debts of individuals or legal entities to the National Treasury, due until April 30, 2017.

As of today, July 3, taxpayers can settle debts with the Federal Revenue under the conditions set forth in the PERT, approved by Provisional Measure No. 783, dated May 31, 2017, and regulated by RFB Normative Instruction No. 1711/2017.
In addition to seeking to reduce tax litigation processes, PERT aims to provide companies and citizens with special conditions for negotiating their debts.
In this program, the taxpayer can choose one of the following modalities:
I) cash and cash payment of at least 20% of the consolidated debt, without reduction, in 5 monthly and successive installments, maturing from August to December 2017, and the settlement of the balance with the use of credit Tax loss carryforwards and negative basis of calculation of the Social Contribution on Net Income (CSLL) or other own credits related to the taxes administered by the Brazilian Federal Revenue Secretariat (RFB);
II) payment of the consolidated debt in up to 120 monthly and successive installments;
III) cash and cash payment of at least 20% of the consolidated debt, without reduction, in 5 monthly and consecutive installments, due from August to December 2017, and the remainder:
A) fully paid in January 2018, in a single installment, with 90% reduction of default interest and 50% of delinquency, ex officio or isolated fines;
B) installments in up to 145 monthly installments and successive installments, effective as of January 2018, with a reduction of 80% in default interest and 40% in delinquency fines, ex officio or isolated; or
C) installments in up to 175 monthly and successive installments, effective as of January 2018, with a reduction of 50% of default interest and 25% of delinquency, ex officio or isolated fines, each installment being calculated based on the amount Corresponding to one per cent of the gross revenue of the legal entity, referring to the month immediately prior to the payment, and may not be less than 1/175 (one hundred seventy-five avos) of the total consolidated debt.
Those who have total debt equal to or less than R $ 15 million, when opting for the third modality, have the benefit of reducing the cash payment amount in cash to at least 7.5% of the consolidated debt, without reduction, which Shall be paid in 5 consecutive monthly installments, maturing from August to December 2017, and the possibility of using credits of tax loss and negative calculation base of CSLL and other own credits related to the taxes administered by the RFB.
The possibilities for debt negotiation are quite broad, but there are restrictions on the inclusion of some debts. The following debts are not covered by PERT:

  • Due after April 30, 2017.
  • Calculated according to the Special Unified Tax Collection and Contributions Due by Micro and Small Enterprises (SIMPLE) and Individual Microentrepreneurs (MEI).
  • Calculated according to the Unified Taxes, Contributions and Other Charges of the Domestic Employer (Simple Domestic).
  • Calculated in accordance with the Special Taxation Regime (RET) established by Law 10,931 / 2004
  • Arising from withholding taxes, third-party discounts or subrogation
  • Constituted by an official notice made as a result of the finding of the practice of crime of evasion, fraud or collusion, defined in arts. 71, 72 and 73 of Law No. 4,502 of November 30, 1964; and.
  • Of company with bankruptcy decreed.

Membership of PERT is formalized through an application filed exclusively on the website of the RFB on the Internet, from July 3 to August 31, 2017, and will cover debts indicated by the taxpayer, as taxpayer or responsible.
Taxpayers who are already in other refinancing programs may, at their option, continue in those programs and join the PERT, or migrate the debts of the other programs to the PERT.
RFB Normative Instruction No. 1711 provides more detail on the rules of the Program and other information can be obtained in consultation with the IRS website.