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Novo Benefício para Quitação de Tributos Federais

Por :

7/24/2015 9:00 PM Demarest News

New Benefit for Settlement of Federal Taxes

Today, the Federal Register published the Provisional Presidential Decree no. 685, that introduced the  Tax Litigation Reduction Program - PRORELIT.

The benefit under the PRORELIT consists of:

    • payment in cash of at least 43% of the tax charge(s) submitted to settlement; and

    • settlement of the remainder amount with tax credits from IRPJ tax losses and CSLL negative base.

Taxpayers will enjoy the benefit upon compliance with the following rules:

    • only tax-related federal debts overdue by 6/30/2015 and subject to dispute at administrative or judicial level will be benefited upon irrevocable and irreversible surrender of the dispute;

    • companies must file an Application  for the benefit by no lather than 9/30/2015, and pay the charges by the last day of the month of Application; and

    • holding or controlled legal entities, as well as taxpayers liable or jointly liable for the charge(s) under dispute at administrative and judicial level, may apply the credits (IRPJ tax losses and CSLL negative base) of same nature assessed until 12/31/2013 and recorded until 6/30/2015.

The  benefit does not comprise tax-related charges already included in previous programs for tax payment in installments, even where forsaken.

Demarest Advogados

​Marcelo Annunziata ​+55 11 3356-2187
​Katia Zambrano ​+55 11 3356-1545

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