The National Treasury Attorney General's Office (PGFN) announced this Thursday (February 11) new conditions for negotiating tax debts with the Union due to the economic impacts resulting from the Covid-19 pandemic. According to Ordinance No. 1,696, published today in the DOU, taxes due and unpaid may be negotiated, as long as they are registered as active debt of the Union until May 31, 2021.
According to the measure, tax debts due between March and December 2020, owed by legal entities or similar entities, and calculated by micro and small businesses under the special Simples Nacional regime, may be subject to negotiation. The regulation also includes the negotiation of tax debts owed by individuals related to IRPF, for the 2020 fiscal year.
The negotiation referred to in this ordinance must be carried out under the terms of the exceptional transaction brought by Ordinance No. 14,402, of June 16, 2020, and in the case exclusively of Simples Nacional companies, Ordinance No. 18,731, of August 6, 2020. Both ordinances contain the conditions and procedures for adhesion, required commitments, hypotheses and procedures for termination of the agreement.
In general terms, in order to take advantage of the conditions provided for in the ordinances, the taxpayer's economic situation impacted by the effects of the pandemic will be assessed, which can be verified through tax documentation (such as, for example, ECF, EFD-Contributions, DCTF, DEFIS, in the case of a legal entity, and DIRPF, in the case of an individual). To be eligible for the exceptional transaction, the taxpayer will have to demonstrate the inability to settle their debts registered in the Federal Government's active debt without discounts, within a period of 5 years.
Other requirements used to measure the impact of the Covid-19 pandemic, in the case of business activity, consist of presenting monthly gross revenue, the number of employees with suspended employment contracts and monthly admissions and dismissals.
The installment term will be up to 133 months and the value of the installments cannot be less than R$$ 100 for individuals, individual entrepreneurs, micro and small businesses and R$$ 500 for other legal entities. It is important to mention that the taxpayer must pay as a down payment the equivalent of 0.334% of the consolidated value of the credits transacted. As for the percentage of deduction of fines and interest, it will depend on the category in which they are – whether individual, individual entrepreneur, micro and small business or large company.
Interested taxpayers must adhere to the proposal of Ordinance No. 1,696/2021, between March 1, 2021 and June 30, 2021. It is important to note that debts in installments may be registered; however, it will be necessary to cancel the current installment plan. In addition, it is also necessary to withdraw any legal proceedings related to the registered amounts.
For more information on the conditions set out in Ordinance No. 14,402/2020, mentioned in this article, you can consult our information published on June 22, 2020, via the link: PGFN regulates the so-called tax transaction
