First Public Notice in the Tax Litigation of Relevant and Widespread Legal Controversy.

On May 18, 2021, the Brazilian Ministry of Economy released Public Notice # 11/2021, the first intended for adherence to the Transaction on Tax Litigation of Relevant and Widespread Legal Controversy, as provided in articles 16 to 22 of Law # 13,988/2020.

This Notice covers exclusively the debts of individuals or legal entities arising from social security contributions and contributions to other entities and funds levied on profit sharing (PLR), for non-compliance with Law 10.101, of December 19, 2000.

The adherence to the Transaction referred to in the notice may be formalized from June 1, 2021 until the last minute of August 31, 2021. The adhesion for processes with debts with the Federal Revenue Service must be done through the Federal Revenue Service's Virtual Service Center (e-CAC), available on the agency's website at www.gov.br/receitafederal. As for the adhesion concerning debts recorded in the Federal Active Debt, it must be done through the REGULARIZE system, available on the PGFN website at www.gov.br/pgfn.

The payment modalities, according to the taxpayer's option, are the following:

1) Down payment of 5% (five percent) of the total amount, without reductions, in up to 5 (five) installments, with the remainder in 7 (seven) months, with a reduction of 50% of the value of the principal amount, fine, interest and other charges.

2) Down payment of five percent (5%) of the total value, with no reductions, in up to five (5) installments, and the remainder in thirty-one (31) months, with a reduction of 40% of the principal, fine, interest, and other charges.

3) Down payment of five percent (5%) of the total value, with no reductions, in up to five (5) installments, and the remainder in fifty-five (55) months, with a reduction of 30% of the principal, fine, interest, and other charges.

Access the full Notice (in Portuguese) by clicking on the link: https://www.gov.br/pgfn/pt-br/assuntos/noticias/arquivos/2021/edital-11-2021-transacao-no-contencioso-plr.pdf

Note: This article is informative and general in nature, and does not constitute legal advice for any specific operation or business. For any additional information, please contact us by e-mail reginaldo@rastaxlaw.adv.br

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