I – PGFN ORDINANCE NO. 7,820/2020 PROVIDES FOR EXTRAORDINARY TRANSACTIONS IN THE COLLECTION OF THE FEDERAL OVERDUE LIABILITIES
The National Treasury Attorney General’s Office issued Ordinance No. 7,820/2020, which establishes a proposed agreement for taxpayers to pay their federal debts registered in the active debt in view of the financial effects caused by the coronavirus (COVID-19).
Please note that the deadline for joining the agreement is March 25, 2020 (this Wednesday).
It is worth explaining that the taxpayer can adhere to the proposal, through the “Regularize” platform on the website of the Attorney General of the National Treasury: www.regularize.pgfn.gov.br.
The federal debts registered as Active Debt must be paid as follows:
- Down payment – 1% of the total value of the debts, divided into 3 equal and successive installments;
- Payment in installments – of the remaining value in up to 97 months for natural persons, individual entrepreneurs, micro companies, or small companies; and in up to 81 months for other companies;
- Deferment of the payment of the first installment of the installment plan mentioned above until the last business day of June, 2020.
The down payment and installment installments cannot be less than R$100.00 for natural persons, individual entrepreneurs, micro companies, or small companies, and R$500.00 for other companies.
The dismissal of the lawsuits corresponding to the debts to be paid in installments is mandatory.
The deadline for adhesion is expected to be extended by the National Treasury Attorney General’s Office in the next few days.
II – JOINT RESOLUTION RFB/PGFN NO. 555/2020 EXTENDS THE VALIDITY PERIOD OF NEGATIVE CERTIFICATES AND POSITIVE CERTIFICATES WITH NEGATIVE EFFECTS OF FEDERAL DEBTS
Joint Resolution 555/2020, issued by the Brazilian Federal Revenue Service (RFB) and the Attorney General of the National Treasury (PGFN), was published yesterday (03/24/20200), which provides for the extension of the validity period for Negative Certificates and Positive Certificates with Negative Effects, referring to federal debts registered and not registered in the active debt, in view of the pandemic caused by the coronavirus (COVID-19).
In short, valid Negative Certificates and Positive Certificates with Negative effects will have their term extended by 90 (ninety) days.
However, the other provisions contained in RFB/PGFN Joint Ordinance No. 1,751/2014 regarding proof of tax good standing with the National Treasury will remain in effect.
III – THE GOVERNMENT EXTENDS THE DEADLINE FOR PAYMENT OF FEDERAL TAXES UNDER THE SIMPLES NACIONAL
The Managing Committee of Simples Nacional (CGSN) approved on March 18, 2020 the CGSN Resolution No. 152, which extends the deadline for payment of federal taxes under Simples Nacional.
The measure, which also applies to Individual Microentrepreneurs (MEI), is part of the package to minimize the economic impacts of the coronavirus pandemic.
With this, the federal taxes calculated in the Generator Program of the Document of Collection of the National Simple – Declaratory (PGDAS-D) and Generator Program of the DAS for the MEI (PGMEI) were extended as follows:
I – the March 2020 Calculation Period, originally due on April 20, 2020, becomes due on October 20, 2020;
II – the April 2020 Calculation Period, originally due on May 20, 2020, becomes due on November 20, 2020; and
III – the May 2020 Calculation Period, originally due on June 22, 2020, becomes due on December 21, 2020.
But PLEASE NOTE: The February 2020 billing period, due on March 20, 2020, has its due date held.
An Executive Declaratory Act from the Special Secretariat of the Federal Revenue of Brazil will guide the operational procedures to be adopted by taxpayers to comply with the effects of the Resolution.
CGSN Resolution No. 152, dated March 18, 2020, has been forwarded for publication in the Federal Official Gazette.
The Tax Law team at DDSA – De Luca, Derenusson e Schuttoff Advogados is available for further clarifications on the subject.