Post by account_disabled on Feb 26, 2024 20:37:23 GMT -7
Which are basically: adhesion and individual transactions. In the first, the debtor accepts all the conditions established by notice, in turn, in the last, the debtor proposes the transaction, exposing the means and forms of payment to extinguish the tax credits that are in dispute, putting an end to this and also the The taxpayer is conditioned to assume a series of commitments with the National Treasury and accept all terms expressed in the law. The individual transaction is also conditioned on the binomial degree of recoverability of the tax credit and the taxpayer's ability to pay. It is important to highlight that there is also an individual transaction proposed by the Public Treasury. The law that governs federal tax transactions establishes that tax credits that are under the administration of the Special Secretariat of the Federal Revenue must be transacted directly with this body, with the Revenue having the power to authorize and conclude the transactions and credits that are registered in active debt are the responsibility of the Attorney General of the National Treasury.
On November 22nd, Ordinance RFB nº 247/2002 was published, which regulates the transaction of tax credits administered by the Federal Revenue, credits that have not yet been registered in active debt and are under discussion in tax administrative processes, are under the jurisdiction of the body to sign and celebrate tax transactions. Regarding tax debts exceeding the amount of R$ 10 million in administrative tax litigation, the taxpayer can propose an individual transaction, exposing their financial, patrimonial Chinese Europe Phone Number List and economic situation, tax recovery plan and the method of extinguishing tax credits, respecting the limits provided for by law, such as: non-reduction of the main credit, maximum ceiling for reduction of 65% of fines and interest, use of tax losses that do not imply a 70% reduction of the transacted debt, non-granting of a repayment period exceeding 120 months , among other conditions and requirements.
The Revenue is basically responsible for analyzing the veracity of the information provided, the taxpayer's history, phase of the tax administrative process, prospects for success in demands, guarantees, assets listed and tax precautions relating to tax credits, using the degree of recoverability of the tax credit and the capacity of taxpayer payments measured by the Attorney General of the National Treasury (PGFN), adjusting them to the reality of the collecting body. Complementary Law No. 73/93 establishes that it is the PGFN's responsibility to examine the legality of contracts, agreements, adjustments and agreements that are of interest to the Ministry of Finance, and to promote the respective termination through administrative or judicial means, thus it is not up to the PGFN to analyze or "approve " transactions signed relating to tax credits administered by the Revenue, as a transaction is neither a contract nor an agreement between the parties, but an administrative act provided for by law that aims to extinguish the tax credit, the dispute between the tax authorities and the taxpayer and anticipate the receipt of amounts for Union.
On November 22nd, Ordinance RFB nº 247/2002 was published, which regulates the transaction of tax credits administered by the Federal Revenue, credits that have not yet been registered in active debt and are under discussion in tax administrative processes, are under the jurisdiction of the body to sign and celebrate tax transactions. Regarding tax debts exceeding the amount of R$ 10 million in administrative tax litigation, the taxpayer can propose an individual transaction, exposing their financial, patrimonial Chinese Europe Phone Number List and economic situation, tax recovery plan and the method of extinguishing tax credits, respecting the limits provided for by law, such as: non-reduction of the main credit, maximum ceiling for reduction of 65% of fines and interest, use of tax losses that do not imply a 70% reduction of the transacted debt, non-granting of a repayment period exceeding 120 months , among other conditions and requirements.
The Revenue is basically responsible for analyzing the veracity of the information provided, the taxpayer's history, phase of the tax administrative process, prospects for success in demands, guarantees, assets listed and tax precautions relating to tax credits, using the degree of recoverability of the tax credit and the capacity of taxpayer payments measured by the Attorney General of the National Treasury (PGFN), adjusting them to the reality of the collecting body. Complementary Law No. 73/93 establishes that it is the PGFN's responsibility to examine the legality of contracts, agreements, adjustments and agreements that are of interest to the Ministry of Finance, and to promote the respective termination through administrative or judicial means, thus it is not up to the PGFN to analyze or "approve " transactions signed relating to tax credits administered by the Revenue, as a transaction is neither a contract nor an agreement between the parties, but an administrative act provided for by law that aims to extinguish the tax credit, the dispute between the tax authorities and the taxpayer and anticipate the receipt of amounts for Union.