Post by firoj8240 on Jan 11, 2024 4:20:10 GMT
The tax transaction was provided for by Law No. 13,988, of April 14, 2020, and allowed the tax authorities and taxpayers to enter into agreements with the objective of extinguishing the tax credit in accordance with article 156, item III of the National Tax Code, if the measure meets the public interest and observe a judgment of opportunity and convenience (article 1, § 1 of the aforementioned law). Even though the law provides guidelines for the transaction, it was necessary for the tax authorities to regulate the conditions for its conclusion. Within the scope of the Attorney General's Office of the National Treasury (PGFN), regarding tax credits under the administration of this body, PGFN Ordinance No. 6,757, of July 29, 2022, provides for the matter. Without prejudice, the Federal Revenue published, on November 18, 2022 (published on 11/22/2022), RFB Ordinance No.
which updates the rules for the conclusion of transactions involving taxpayers and the Federal Revenue of Brazil, revoking the then in force RFB Ordinance No. 208, of August 11, 2022. The standard brought some innovations in relation to the revoked text, such as the indication of the resources capable of initiating tax administrative litigation (article 5 and sections of the Ordinance), the possibility of concluding a transaction on debts arising from compensations considered undeclared, hypotheses provided for in the § 12 of Law No. 9,430/1996, as well as on installments subject to prior litigation Betting Number Data regarding the exclusion of the taxpayer, in compliance with what was decided by the Federal Supreme Court in Extraordinary Appeal No. 669,196/DF (Theme 668 of General Repercussion), in the sense of unconstitutionality of the rule that suppresses the taxpayer's prior notification of the act of exclusion from installments.
The sole paragraph of article 6 of the new ordinance also expressly provided for the possibility of the taxpayer transacting tax credits arising from unapproved compensations, imposing the withdrawal of manifestation of non-compliance or appeal handled in the face of the respective charge. A relevant point is the adequacy of the regulations to consider factors inherent to possible legal proceedings to conclude the transaction, such as the prospect of success of the strategy, cost in the judicial phase and time of suspension of enforceability by judicial decision (article 17, items IV, V and SAW). On the other hand, credits held by bankrupt debtors, in judicial or extrajudicial recovery and by individuals with an indication of death, for example, are no longer automatically considered as irrecoverable, and other parameters must be observed for this classification such as collection period, low expectation of prioritization of judgment, cost of collection and low prospect of success.
which updates the rules for the conclusion of transactions involving taxpayers and the Federal Revenue of Brazil, revoking the then in force RFB Ordinance No. 208, of August 11, 2022. The standard brought some innovations in relation to the revoked text, such as the indication of the resources capable of initiating tax administrative litigation (article 5 and sections of the Ordinance), the possibility of concluding a transaction on debts arising from compensations considered undeclared, hypotheses provided for in the § 12 of Law No. 9,430/1996, as well as on installments subject to prior litigation Betting Number Data regarding the exclusion of the taxpayer, in compliance with what was decided by the Federal Supreme Court in Extraordinary Appeal No. 669,196/DF (Theme 668 of General Repercussion), in the sense of unconstitutionality of the rule that suppresses the taxpayer's prior notification of the act of exclusion from installments.
The sole paragraph of article 6 of the new ordinance also expressly provided for the possibility of the taxpayer transacting tax credits arising from unapproved compensations, imposing the withdrawal of manifestation of non-compliance or appeal handled in the face of the respective charge. A relevant point is the adequacy of the regulations to consider factors inherent to possible legal proceedings to conclude the transaction, such as the prospect of success of the strategy, cost in the judicial phase and time of suspension of enforceability by judicial decision (article 17, items IV, V and SAW). On the other hand, credits held by bankrupt debtors, in judicial or extrajudicial recovery and by individuals with an indication of death, for example, are no longer automatically considered as irrecoverable, and other parameters must be observed for this classification such as collection period, low expectation of prioritization of judgment, cost of collection and low prospect of success.