On 02.11.2021, was published the PGFN Ordinance n.1.696/2021, establishing conditions for transaction by adhesion for federal taxes registered as active debt due from March to December 2020 and unpaid due to the economic impacts resulting from the Coronavirus-related pandemic (COVID-19).

Taxpayers may negotiate the following debts, as long as they are registered as active debt until 05.31.2021 and unpaid due to the economic impacts resulting from the pandemic related to COVID-19:

  • tax debts due between March and December 2020, owed by legal entities or equivalent;
  • tax debts ascertained in the form of the SIMPLES Nacional, falling due from March to December, 2020, owed by Micro and Small Companies; and
  • tax debts related to the Individual Income Tax, for the 2020 fiscal year.

The economic impacts suffered as a result of the pandemic, as well as the assessment of the ability to pay, in order to grant the transaction stipulated by the aforementioned Ordinance, will be analyzed by the National Treasury Attorney s Office based on Ordinances 14,402/2020 and 18,731/2020.

We point out that the adhesion to the transaction stipulated by Administrative Rule PGFN no. 1,696/2021, implies the maintenance of a lien on assets and a tax precautionary measure, as well as guarantees offered in lawsuits and tax executions.

Finally, the trading period will begin on March 1, 2021 and end at 7 pm on June 30, 2021.

We are at your disposal should you need any clarification on these or other issues.

DDSA Tax Team

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