Understand how to have discounts, installments and even regularize your company's taxes.
The Tax Transaction has recently drawn attention to taxpayers who have active debt, whether they are individuals or legal entities.
AFTER ALL, WHAT IS IT ABOUT?
This novelty was already provided for in law since 1966 (Law No. 5.172, of 1966), however, it was only regulated recently, in MPV No. 899, of October 16, 2019 (titled as "MP of the Legal Taxpayer, since, even if the taxpayer cannot pay off its debts at the time, it does not have any fraudulent or criminal involvement. Thus, making it easier for the good payer) and currently converted into Law No. 13,988, of April 14, 2020.
This alternative can be used by those who have active debt and intend to settle their debts in a system where the tax authorities and the taxpayer make mutual concessions. Through the Tax Transaction agreement, the Taxpayer can obtain several benefits, such as: discount, debt installment or even the extension of the payment term.
It can be useful to avoid Lawsuits, obtaining Clearance Certificates and even blocking the company's assets and/or partners.
In the following topic, some possibilities of Tax Transactions will be addressed.
PROGRAMA DE RETOMADA FISCAL
Recently, the PGFN published the Portaria 2,381 of 2021, which reopened the deadlines for the PROGRAMA DE RETOMADA FISCAL (provided for in Portaria PGFN 21.562/2020). Taxpayers can join the program until September 30, 2021, through the Regularize website.
The Pandemic caused damage to taxpayers' collections, many companies filed for bankruptcy protection and, unfortunately, the number tends to increase until the end of the fight against COVID-19, so the PGFN applied this solution to make the regularization of tax debts, with the intention of saving companies and gradually increasing collections.
Among several possibilities, the main ones are:
Exceptional Transaction:
Aimed at taxpayers who can prove the economic impacts caused by the Pandemic.
A modalidade agrega um parcelamento estendido, além de contemplar descontos:
Up to 133 months of installment payment + possibility of 100% discount on fines, interest and charges for individuals, individual entrepreneurs, micro-enterprises, small businesses, educational institutions, Santas Casas de Misericórdia, cooperative societies and other civil society organizations;
Up to 72 months of installment payment + possibility of 100% discount on fines, interest and charges for other legal entities.
Extraordinary Transaction:
This modality is aimed at all taxpayers.
This possibility includes extended installments:
Up to 142 months of installment payments for individuals, individual entrepreneurs, micro-enterprises, small businesses, educational institutions, Santas Casas de Misericórdia, cooperative societies and other civil society organizations;
Up to 81 months of installment payments for other legal entities.
Tax Transaction on Active Small Debt:
Directed to individuals, micro-enterprises and small businesses.
This alternative includes extended installment payments, in addition to discounts on the total debt amount:
Up to 7 months, with the possibility of 50% discount;
Up to 36 months, with the possibility of 40% discount;
Up to 55 months, with the possibility of 30% discount.
For more detailed information, see the Portarias and Laws mentioned in the article.
Source: PGFN
