[Free translation]
Law No. 13,496 / 2017 (DOU 25/10/2017), Conversion of MP 783, which deals with the Special Program for Tax Regularization - PERT for payment of debts with the RFB and PGFN was published.
In addition, we have reported that IN RFB No. 1,752 / 2017 and PGFN Ordinance No. 1,032 / 2017 have been published, which regulate the changes introduced by said law in the RFB and PGFN, respectively.
At the outset, we highlight the main changes in PERT in current legislation:
• The value of the entry went from 7.5% to 5%, for the taxpayer with total debt up to R $ 15,000,000.00;
• The reduction of the fine (delinquency, legal or isolated) went from 50% to 70%, for those who settle the debt in January / 2018 (single installment);
• The reduction of the fine (delinquency, legal or isolated) went from 40% to 50%, for those who install in up to 145 parcels;
• The reduction of legal charges went from 25% to 100% in all modalities of installment payment in the PGFN;
• Possibility of using credits for Tax Loss and Negative Calculation Basis of CSLL and other own credits, under the PGFN;
• Inclusion of a new installment method in the RFB, being able to pay 24% of the consolidated debt in 24 installments and liquidating the remainder with PF and CSNL or other credits;
• Possibility of inclusion of taxes subject to withholding tax, third party discount or subrogation;
• Possibility of including in the installment plan the official posting made as a result of the verification of the practice of crime of evasion, fraud or collusion;
• In order to include debits previously closed, within the scope of the PGFN, the opting agent must file a request for revision of the consolidation of the installment account, at the RFB service unit of its fiscal domicile, until 10/31/2017;
• Companies subject to the special tax regime (RET) may join the PERT;
• Those who opted for the PERT under the MP 783 will have the options automatically migrated and will be entitled to the same conditions set forth in Law 13496/2017, ie no need to make a new option;
• The resignation of the manifestation of nonconformity, of challenge or of administrative appeals, in the form of the Single Annex contained in said law, shall be submitted to RFB until November 30,
We recommend reading these acts by the taxpayers who join the PERT.
We have prepared the Auxiliary Framework, which is attached hereto, which seeks to demonstrate in a simpler way the options and conditions of the PERT.
We are now available for clarification.
