Law approved for installments and discounts of up to 70% for tax debt transactions
11 de December de 2024, às 22:25
Qualitare
By Emilly Karoline - Lawyer
COMPLEMENTARY LAW APPROVED THAT ALLOWS THE TRIBUTARY TRANSACTION OF DEBTS OF CONTRIBUTORS TO THE UNIFIED SPECIAL REGIME FOR THE COLLECTION OF TAXES AND CONTRIBUTIONS - SIMPLES NACIONAL WITH A 70% REDUCTION IN INTEREST, FINE AND CHARGES.
Complementary Law 174 of 2020 (PL 9/2020) was published in the Official Gazette of the Union on Thursday, August 6, 2020, authorizing the extinction of tax credits assessed under the NATIONAL SIMPLE, by entering into a tax transaction to resolve disputes, In addition, the complementary law also provides for an extension of the deadline for inclusion in the respective regime in 2020 to 180 (one hundred and eighty) days, counting from the opening date, provided that the deadline of 30 (thirty) days from the last deferral of registration is observed, be it the municipal one or, if required, the state one.
Under the terms of the Complementary Law, the credits of the Public Treasury calculated in the form of Simples Nacional, at the stage of administrative or judicial litigation or registered as active debt may be extinguished by means of a settlement of litigation, under the terms of art. 171 of Law 5.172/1966 (National Tax Code - CTN) and Law 13.988 of April 14, 2020.
The benefits of settling Simples Nacional debts through a tax transaction include discounts of up to 70% on interest, fines and charges, and the remainder can be paid in installments over up to 145 months (§ 3 of Art. 11 of Law No. 13.988/2020) Simples Nacional x ISS e ICMS Inscritos em Dívida Ativa.
COMPLEMENTARY LAW APPROVED THAT ALLOWS THE TRIBUTARY TRANSACTION OF DEBTS OF CONTRIBUTORS TO THE UNIFIED SPECIAL REGIME FOR THE COLLECTION OF TAXES AND CONTRIBUTIONS - SIMPLES NACIONAL WITH A 70% REDUCTION IN INTEREST, FINE AND CHARGES.
Complementary Law 174 of 2020 (PL 9/2020) was published in the Official Gazette of the Union on Thursday, August 6, 2020, authorizing the extinction of tax credits assessed under the NATIONAL SIMPLE, by entering into a tax transaction to resolve disputes, In addition, the complementary law also provides for an extension of the deadline for inclusion in the respective regime in 2020 to 180 (one hundred and eighty) days, counting from the opening date, provided that the deadline of 30 (thirty) days from the last deferral of registration is observed, be it the municipal one or, if required, the state one.
Under the terms of the Complementary Law, the credits of the Public Treasury calculated in the form of Simples Nacional, at the stage of administrative or judicial litigation or registered as active debt may be extinguished by means of a settlement of litigation, under the terms of art. 171 of Law 5.172/1966 (National Tax Code - CTN) and Law 13.988 of April 14, 2020.
The benefits of settling Simples Nacional debts through a tax transaction include discounts of up to 70% on interest, fines and charges, and the remainder can be paid in installments over up to 145 months (§ 3 of Art. 11 of Law No. 13.988/2020) Simples Nacional x ISS e ICMS Inscritos em Dívida Ativa.
