[Free translation]
RFB Normative Instruction No. 1,766 / 2017 was published, providing for the consolidation of the social security debts included in the PRT (MP 766/2017 and IN RFB 1687/2017), according to the terms and procedures described below:
Deadlines for Consolidation
The procedures described in the topics below should be carried out exclusively on the RFB's website, at http://www.receita.fazenda.gov.br, until December 22, 2017, from 7:00 a.m. to 9:00 p.m., Brasília time, on working days.
Information on Consolidation of Social Security Deposits
The taxpayer who has social security debts to be consolidated must carry out the following procedures, necessary to consolidate the installment plan:
a) indicate the debts to be parceled out;
b) inform the number of benefits sought;
c) indicate the amounts of tax losses and negative basis of calculation of CSLL to be used for the settlement of up to 80% of the consolidated debt; and
d) the number, competence and value of the Electronic Request for Refund, Redemption or Reimbursement made through the PER / DCOMP program, related to the other own credits.
Use of tax loss carryforwards, negative basis of calculation of CSLL and other own credits
The amounts of tax losses and negative basis of calculation of the CSLL to be indicated shall correspond to the balances available for use after deducting the amounts already used in compensation with the IRPJ or CSLL calculation basis, occurring during the periods prior to the date the provision of information or other forms of payment or installment payment.
The use of the other credits will only be possible if the taxpayer has transmitted, until December 22, 2017, the Electronic Request for Restitution, Reimbursement or Reimbursement.
Consolidation and Deferral of Installment Payment
The consolidation of the installment will only be effective if the taxpayer has made the payment, until December 28, 2017:
a) of the portion corresponding to at least 20% of the value of the consolidated debt, in the case of cash payment; or
b) of all benefits due, in the case of installments.
The installment shall be deemed to be granted on the date on which the taxpayer completes the presentation of the information necessary for the consolidation and provided that the aforementioned payments have been made.
It should be emphasized that the effects of the deferral retroactive to the date of the application for membership.
We recommend reading in full the IN RFB nº 1.766 / 2017.
