[Free translation]
In our informative 33/2017 we deal with the Special Tax Regularization Program - PERT.
Due to the complexity of the subject, we elaborated the Auxiliary Framework, which is attached, in which it seeks to demonstrate in a simplified way the options and conditions of the PERT.
The rules demonstrated in this material are based on Provisional Measure nº 783/2017. It is noted, however, that this MP is being processed in the National Congress and more than 300 proposals for Amendments (amendments) have been presented in its original text.
With this, the definitive rules of PERT depend on the conversion of this MP into Law.
