[Free translation]
By means of LC 155/16 (published in the DOU dated 10/28/16), LC 123/06 was amended, establishing a new installment tax debts determined in the National Simple. This installment payment is already regulated by Portaria PGFN nº 1110/16 and by Resolution CGSN nº 132/16. The main rules of the new installments are as follows:
a) debts may be split up to 120 times, monthly and successive, and the minimum amount of R $ 300.00 per installment must be observed, with maturities on the last working day of each month;
b) debts due until the jurisdiction of May 2016 may be paid in installments;
c) the value of each installment will be increased by interest by the SELIC rate;
d) The period for submitting the installment application is from 12/12/16 until 03/10/17;
e) the request for installment payment is made exclusively through the electronic address http://www.pgfn.gov.br, in the e-CAC PGFN Portal, "Installment" option, in the "Simple National Special Installment" modality, for PGFN; and, http://www8.receita.fazenda.gov.br/SimplesNacional/, menu "Simple Services"> "Installment"> "Special Installment - National Simple", for debits of the RFB;
f) there is the possibility of inclusion of the debts of installment in progress, however it is conditioned to the previous withdrawal of the installment until March 03, 17;
g) payment of benefits must be made by the last business day of each month, exclusively through the National Simple Collection Document (DAS) issued through the PGFN e-CAC, through the PGFN installment system. Any payment made in a different way will be considered without effect for any purpose;
h) The installment will be terminated in case of non-payment of 3 installments, consecutive or not, or in the existence of a debit balance after the last installment due date.
Finally, it was established that the RFB, PGFN, the States, the Federal District and the Municipalities may issue additional regulations regarding the installment payment, observing the provisions in the aforementioned CGSN Resolution.
