[Free translation]
PGFN Ordinance No. 1,207 / 2017, regulated the use of credits for amortization of the debit balance included in the Special Tax Regularization Program (PERT).
Among the provisions of the aforementioned Ordinance, the following stand out:
1) the form and deadline of application, and the maximum deadline of 31/1/2018, by accessing the Portal e-CAC PGFN, at http://www.pgfn.gov.br, in the option "Migration" , with the information of the amounts and rates to be used;
2) in the period from 1 to 28/2/2018, complementary documents, such as: social contract, identity document, power of attorney, statement regarding the existence and availability of the amounts of money must be presented in the service units of PGFN or RFB. tax losses and CSLL negative calculation basis reported for use, according to the document model approved by said Administrative Rule.
To taxpayers who have used credits to pay installments in PERT, under the PGFN, we recommend that you access the step-by-step, with all the guidance provided by PGFN itself, at the following link: http://www.pgfn.fazenda.gov. br / news_carousel / pgfn-establish-term-and-conditions-for-utilization-of-credits-in-scope-of-pert.
