2023-06-20 19:18:21
The federal and state governments published notices with new regularization possibilities for companies. The Attorney General of the National Treasury (PGFN) offers the opportunity to negotiate debts registered in the Federal Government’s overdue debt. At the same time, some states signed decrees that allow the payment of ICMS in installments for taxpayers opting for Simples Nacional. These measures come in response to the recent increase of the ICMS modal rate, in several units of the Federation, in March of this year. Change that granted states the prerogative to revise their internal rates, which reached 22%.
In Paraná, the government encourages payment on time when signing the Decree no. 2.218/2023, which allows for the installment of ICMS for taxpayers opting for Simples Nacional. Adherence to the installment plan will be available from July 1, 2023, through access to the Receita/PR system, using the company’s partners’ key and password. The deadline for joining is September 29, 2023, at 6 pm.
ICMS installments in Paraná: opportunity for taxpayers
According to the decree, Simples Nacional taxpayers will be able to pay the ICMS in up to 12 monthly, equal and successive installments. The measure covers the tax declared in relation to the Declaration of Tax Replacement, Differential Rates and Anticipation (DeSTDA), for triggering events that occurred up to March 31, 2023, regardless of whether they are registered in overdue debt. “For approval of the installment, it is necessary to pay the first installment by the last business day of the month in which the installment is carried out, and the other installments must be paid by the last business day of the subsequent months”, according to the accountant’s guidance Ramon Miguel Fernandes, from Escrilex Contabilidade.
According to Fernandes, the decree establishes conditions for the termination of the installment, such as the default of three installments, consecutive or not, or of an amount equivalent to three installments, as well as the non-payment of the last two installments or the residual balance for a period exceeding 60 days. . In the event of termination, the balance of the tax credit will be entered into active debt for executive collection.
In cases where the tax credit is in the process of judicial execution, the installment will be conditioned to the issuance of the Installment Regularization Term (TRP) by the State Attorney General’s Office (PGE), which will require the payment of attorney fees and the presentation of a guarantee or guarantee sufficient for the settlement of debts.
PGFN Tax Transaction Proposals
According to Notice No. 3/2023 It is possible to transact credits registered in the active debt of the Union, regardless of whether they are in the judicial execution phase, previous installment rescinded, with suspended liability or not, provided that the consolidated amount to be negotiated is equal to or less than R$ 50,000,000.00 (fifty million reais).
“It is important to emphasize that, in the case of installments already in progress, adherence is subject to prior withdrawal from the installment in progress. The transaction must cover all eligible registrations, not allowing partial adhesions, and it is possible to combine one or more available modalities”, as explains Ramon Miguel Fernandes.
For adhesions related to claims under judicial discussion, the taxable person must present, within a maximum period of 90 days and exclusively by the REGULARIZE, a copy of the request for withdrawal of actions, objections or appeals related to the transacted credits. The conditions for membership include covering all eligible registrations that are not guaranteed, in installments or suspended by court decision, partial membership is prohibited and the combination of one or more available modalities is allowed.
The transaction also authorizes the offsetting of amounts related to refunds, refunds or reimbursements recognized by the Federal Revenue Service and federal court orders to which it is a creditor.
The public notice presents two options of modalities: transaction by adhesion and transaction of registrations guaranteed by guarantee insurance or letter of guarantee. In the first option, eligible debts can be negotiated, allowing an agreement to pay a portion of the total debt amount as a down payment, corresponding to 6% of the consolidated debt amount. This entry can be paid in up to 6 monthly installments, while the rest of the debt can be paid in up to 114 monthly installments. Depending on the taxpayer’s ability to pay, there may be a reduction of up to 100% in interest, fines and legal charges, limited to 65% of the total value of each negotiated enrollment (or 70% in the case of companies undergoing bankruptcy or recovery proceedings judicial).
In the case of employer contributions on payroll related to social security, these debts can be paid in up to 60 installments, according to a limit established by the Constitution. In the second option, the public notice allows the payment in installments, without discounts, of debts guaranteed by insurance or letter of guarantee.
It is not possible to use tax losses to pay eligible debts, but the use of precatories and other credits with the Union is allowed, with certain restrictions. When adhering to the transaction, the taxable person must authorize the compensation, at the time of effective financial availability, of amounts related to refunds, refunds or refunds recognized by the Special Secretariat of the Federal Revenue of Brazil, with installments of the agreement signed, overdue or falling due. It must also authorize the compensation, at the time of effective financial availability, of amounts related to federal court orders to which it is a creditor.
Those interested in adhering to the tender proposals can do so from 8:00 am on June 1, 2023 until 7:00 pm on September 29, 2023, exclusively by accessing the REGULARIZE system website. “It is essential to seek guidance from an accountant to clarify any doubts and ensure that all regularization opportunities are fully taken advantage of”, emphasizes Ramon Miguel Fernandes, specialist Escrilex Accounting.
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