Published on 08/13/2022 06:00
Yesterday (12/8) the Federal Revenue Service published a decree in the Official Gazette of the Federation facilitating the renegotiation of tax debts, with deductions that can be up to 70% of the amount owed and a repayment term of up to 120 months (10 years). ), in most cases, or even 145 months in certain situations. The measure is broad, and will apply to individuals, individual micro-entrepreneurs (MEIs), businesses, entities such as Santas Casas, cooperatives, and even public bodies. Negotiations will begin on September 1.
The decree regulates a rule approved by Congress this year, which expanded the scope of the so-called tax treatment – a mechanism that allows the government to give more favorable terms of debt repayment to specific debtors, after assessing the difficulties in repaying the debt. Religion. Taxpayers can conduct renegotiations directly with the IRS.
Amounts may be negotiated in a tax administrative proceeding (in an amount over R$10 million); Obligations are still in the claim stage with revenue, and even debts targeted by tax authorities have not yet reached the appeal stage. The total balance of these debts is about R$1.4 trillion, but the tax authority has not provided an estimate of the potential collection with the program, nor the number of taxpayers that could benefit. For social contribution debts, the repayment period is fixed at 60 months, as established by the Constitution.
The rule also allows the use of raw materials or credit rights with a final and non-appealable decision on amortization of the tax debt – including principal, penalty, and interest.
According to this measure, the target audience of the decree also includes “insolvent debtors, in the event of judicial or extrajudicial recovery, municipalities, federal public corporations and corporations; states, federal district, municipalities and relevant public law entities of indirect administration.”
The new renegotiation of tax debts, created by decree, is much broader than the traditional programs implemented by the government, which usually consider only obligations that have already gone through the entire administrative process and are recorded in the union’s active debt. So far, the IRS has been authorized to release joining the program only for small debts or debts with relevant legal controversy.
For financial advisor Elber Laranja, co-founder of the advisory firm Antecipa Fácil, the measure significantly expands the range of debtor companies that can settle their tax status. He explained, “Formal business relations within the private sector, or with any public administration entity, require regularity of tax obligations, and debtor companies are usually left out of these opportunities.”
For Larania, this measure may incentivize companies that have already abandoned their obligations with the tax authorities to resume compliance with their obligations.
Federal Revenue has long been against tax debt renegotiation measures, such as back-to-back Refis, because it sees them as discouraging regular tax payments. The decree published yesterday contradicts this understanding. “There seems to be a glimmer of opportunity to use something that has worked less well as a way to show service in an election year,” said Elber Laranga.
The consultant also points out the negative effects of this measure, namely the sharp reduction in the expectation of collection and the “continuing debtor’s bonus”. “The feeling that such leave is that only tax authorities benefit from bad payers: those who pay correctly, pay 100%, and those who pay wrongly, get a discount.”
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