By Roberta Furtado

The Superior Court of Justice (STJ), by its 1st Panel, in the proceedings of REsp 1,693,538 and REsp 1,739,641, unanimously understood that the ceiling limit for adherence to the simplified installment plan, imposed by the Federal Revenue Service and the National Treasury Attorney's Office, through the Joint Ordinance No. 15, 2009, worth up to R$ 1,000,000.00, is illegal. 

The measure is illegal based on articles 153 and 155 of the National Tax Code (CTN), since the limit on amounts could only be set by law. And Federal Law No. 10,522 of 2002, which deals with simplified installment payments, does not impose this restriction and does not impose limits on membership.

The decision sets a precedent for companies that have debts exceeding R$1 million to be able to adhere to the simplified installment plan, which in essence makes things easier for taxpayers, as it allows the inclusion of taxes withheld at source, and dispenses with the presentation of a guarantee and a higher down payment amount (R$10 to R$20 of the total amount).

The points questioned by taxpayers in practice under the operationalization of the decision are reflected in the form of adhesion to the installment plan, since the adhesion system itself does not allow the inclusion of amounts higher than this ceiling, and the possibility of migrating installments already adhered to to the most beneficial one, making it necessary to file a legal measure in order to guarantee the full right to adhesion and/or migration.