The DDSA’s tax area would like to remind you that on 08/19/2020, Public Notice 16/2020 was published regarding the Tax Settlement of Small Federal Debts (i.e., up to 60 minimum wages) judicially disputed owed by micro and small companies and individuals, which were enrolled more than one year ago.
It is worth clarifying that the taxpayer can opt for the following modalities:
- Down payment in the minimum amount of 5% of the total registration eligible for the transaction, with no reductions, in 5 successive monthly installments, and the remainder in up to 7 months, with a 50% reduction;
- Down payment in the minimum amount of 5% of the total value of the registration eligible for the transaction, without reductions, in 5 successive monthly installments, and the rest in up to 36 months, with a 40% reduction;
- Down payment in the minimum amount of 5% of the total value of the registration eligible for the transaction, without reductions, in 5 successive monthly installments, and the rest in up to 55 months, with a 30% reduction.
However, the minimum installment is R$100.00 in any of the three modalities.
The taxpayer may combine one or more of the above modalities in order to include all eligible debts.
If the taxpayer intends to include in the Settlement tax debts that are object of another installment plan or that are suspended due to a court decision, he must first give up on such measures.
It is important to emphasize that the approval of the request for adhesion to the transaction depends on the payment of the first down payment, which must occur until the last business day of the month of the adhesion request.
The value of each installment, including the minimum installment, will be increased by interest (Selic, accumulated monthly), calculated from the month following that of the consolidation until the month before the payment, and 1% for the month in which the payment is being made.
It is possible to adhere to the aforementioned transaction until 12/29/2020, through PGFN’s Regularize Portal, available at https://www.regularize.pgfn.gov.br/login.