The Attorney General's Office of the National Treasury (“PGFN”) made available the Adhesion Transaction Agreement Notice No. 01, through which taxpayers will be able to renegotiate their tax debts registered in the Union's active debt. of judicial discussion, tax enforcement, or that have already been the subject of terminated installments.
The publication of the notice is a direct consequence of Provisional Measure nº 899/2019, which came into force in October 2019, establishing the possibility of carrying out tax transactions.
Special conditions were granted for payment to debtors with debts registered in active debt in the total amount of up to R$ 15.000.000,00, considering the nature of the debt – social security or non-social security – and the type of transaction, among the four provided for by the notice :
- Type of old debts in collection: debts registered as active debt for more than 15 years and without a guarantee note or suspension of enforceability;
- Old debts suspended modality: debts registered as active debt suspended by court decision for more than 10 years;
- Type of legal entity debtors written off/extinct/unsuitable: debts held by legal entity debtors whose CNPJ registration status is: (a) written off due to ineligibility; (b) written off due to non-existence of fact; (c) downloaded due to persistent omission; (d) written off due to bankruptcy; (e) written off due to the end of the judicial liquidation; (f) written off at the end of the settlement; (g) unfit due to unknown location; (h) unfit due to non-existence of fact; (i) unsuitable due to omission and non-location; (j) unfit due to persistent omission; (k) unfit due to omission of declarations; (l) suspended due to non-existence of fact;
- Deceased natural person debtor type: debts held by individual debtors with a death certificate with the CPF.
To adhere to one of the planned modalities, taxpayers must pay in five monthly installments, with a minimum down payment of 5% (or 10%, in the modality old debts suspended) of the total value of the debts to be transacted, without any discount.
The remaining balance, however, will be subject to reductions of up to 50%, if payment is made in cash, with installments being possible in up to 84 months. Specifically regarding the debts of individuals and micro or small companies, reductions can be up to 70% for cash payments, with installments being possible in up to 100 months. The installment period is limited to 60 months in the case of social security debts.
Taxpayers interested in adhering to the transaction modalities stipulated by the notice must pay attention to the deadline for adhesion, which ends on the day February 28rd, 2020.