Inserted in the midst of Law 14148/2021 (Official Gazette of 05/04), which provides for emergency and temporary actions aimed at the events sector to compensate for the effects resulting from measures to combat the Covid-19 pandemic, its article 20 deals with a theme totally foreign to its menu, namely, the validity period of the tax certificate issued jointly by the Brazilian Federal Revenue Service (RFB) and the Attorney General of the National Treasury (PGFN).
Said article gives new wording to § 5º of art. 47 of Law 8212/1991, to establish that the validity period of said certificate, referring to federal taxes and the federal active debt, managed by RFB and PGFN, will be of up to 180 days, as of the certificate's issue date, extendable, exceptionally, for the period determined by a joint act of said agencies.
The previous wording of said § 5 determined that the validity period of the certificates was sixty days, which could be extended by regulation to up to one hundred and eighty days. Based on this device, MF Ordinance 358/2014, in its article 2, and RFB/PGFN Joint Ordinance 1751/2014, in its article 10, already establish that certificates will have a validity period of 180 days, as of their issue, except for the Debt Certificate.
Now, this 180-day period is established by law, with the possibility of extension, which is to say, the IRS and PGFN can establish a period longer than 180 days for the validity of the certificates, which we believe may occur, for example, in exceptional cases, such as due to the pandemic caused by the coronavirus, which imposed the paralysis of business activities.
It should be noted, finally, that the aforementioned 180-day period had already been foreseen in art. 37 of Provisional Measure no. 927/2020, which dealt, among other subjects, with labor measures to face the state of public calamity, but which had its deadline expire on July 19, 2020, without being converted into law.
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 at reginaldo@rastaxlaw.adv.br
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Credit: Wix Media
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