Post by firoj1919 on Feb 22, 2024 2:35:24 GMT -5
As a result of the necessary advances in the tax litigation environment, given the Brazilian scenario that encompasses systemic complexity, bureaucracy (tax and judicial), accumulation of processes (administrative and judicial) and default, Law No. 13,988/20 came into being (the result of the conversion of MP to regulate the tax transaction provided for in article 171 of the CTN. In this context, it is important to remember that the tax transaction is an institute that instrumentalizes the conclusion of mutual concessions between active and passive subjects of the tax obligation so that the dispute can be resolved and the consequent extinction of the tax credit. Still in the maturation period, Law 13,988/20 introduced transaction modalities: 1) by individual proposal or by adhesion, regarding the collection of credits registered in the Union's active debt, 2) by adhesion, in other cases of judicial or administrative litigation tax and 3) for adhesion in small value tax litigation.
According to data from the publication PGFN in numbers 202data from 2021the tax transaction was consolidated as the "main instrument of tax regularization for Brazilian taxpayers, reaching more than R$200 billion in debts regularized by the end 2021. However, even after the necessary regulation47/20 and respective that the Special Secretariat of Federal Revenue of Brazil (RFB), in fact, participated in the tax transactions environment. It is worth highlighting that the federal tax credit, depending on the Oman Mobile Number List collection phase, is handled by two administration bodies, with responsibility for: 1) the Special Secretariat of the Federal Revenue of Brazil (RFB) is responsible for launching, monitoring and collecting taxes and federal social security contributions (operational collection of tax debts) and, 2) the Attorney General of the National Treasury (PGFN), a body linked to the Attorney General of the Union is responsible for collecting unpaid debts before the Union (judicial collection of the Union's active debt.
Since the enactment of Law 13,988/2020, representatives of these bodies now have legal authority to enter into tax transactions resolving disputes relating to the collection of tax credits. However, on June 21, 2022, through the enactment of Law No. 14,375, important improvements were made to the federal tax transaction regime, among which 1) the inclusion of tax administrative litigation in the area of membership or individual transactions treated with the RFB and 2) the use of tax loss credits and negative CSLL calculation basis, in the calculation of IRPJ and CSLL, up to the limit of eventy percent) of the remaining balance after the incidence of discounts. It is important to highlight that the implementation of dialogical and, therefore, non-litigious solutions in tax disputes, are encouraged by the National Council of Justice – CNJ (see Recommendation nº 120/21 [2] ) and have become one of the main axes of the nine draft laws presented to Congress by the Commission of Jurists formed pursuant to Joint Act No.
According to data from the publication PGFN in numbers 202data from 2021the tax transaction was consolidated as the "main instrument of tax regularization for Brazilian taxpayers, reaching more than R$200 billion in debts regularized by the end 2021. However, even after the necessary regulation47/20 and respective that the Special Secretariat of Federal Revenue of Brazil (RFB), in fact, participated in the tax transactions environment. It is worth highlighting that the federal tax credit, depending on the Oman Mobile Number List collection phase, is handled by two administration bodies, with responsibility for: 1) the Special Secretariat of the Federal Revenue of Brazil (RFB) is responsible for launching, monitoring and collecting taxes and federal social security contributions (operational collection of tax debts) and, 2) the Attorney General of the National Treasury (PGFN), a body linked to the Attorney General of the Union is responsible for collecting unpaid debts before the Union (judicial collection of the Union's active debt.
Since the enactment of Law 13,988/2020, representatives of these bodies now have legal authority to enter into tax transactions resolving disputes relating to the collection of tax credits. However, on June 21, 2022, through the enactment of Law No. 14,375, important improvements were made to the federal tax transaction regime, among which 1) the inclusion of tax administrative litigation in the area of membership or individual transactions treated with the RFB and 2) the use of tax loss credits and negative CSLL calculation basis, in the calculation of IRPJ and CSLL, up to the limit of eventy percent) of the remaining balance after the incidence of discounts. It is important to highlight that the implementation of dialogical and, therefore, non-litigious solutions in tax disputes, are encouraged by the National Council of Justice – CNJ (see Recommendation nº 120/21 [2] ) and have become one of the main axes of the nine draft laws presented to Congress by the Commission of Jurists formed pursuant to Joint Act No.