The opportunity to pay the debt for the tax in the special conditions: Notice PGDAU 2/24

To maintain the regularity of the tax to meet the demands of day-to-day business, such as obtaining financing, to enable a supplier to, among other conditions, require the use of strategies will be most effective. In this context, a transaction tax is emerging as a key mechanism allowing for the discharge of liabilities under conditions that are more advantageous to facilitate compliance with these requirements, and to strengthen the competitiveness of the company.

I. what is a transaction tax?

The transaction tax is provided for in art. 171 of the CARTON, and is one of the hypotheses for the extinction of the tax credit (art. 156, CTN). In accordance with the provision of the transaction, the tax allows for the federal Treasury and the taxpayer, in accordance with the law authorizing, concluding a legal transaction for a medium of trade-offs, with the purpose of terminating disputes, and to abolish the tax credit.

In a nutshell, it is an agreement between a Tax authority and taxpayers, with special conditions that allows for the adjustment of debts to the tax. 

The primary purpose of the transaction is to put an end to the discussions related to the tax credit, making it an alternative dispute resolution in the sphere of taxation. 

To this end, the internal revenue service requires taxpayers in exchange for the special conditions relating to the payment of the confession, irrevocable, debt, and the fact that the administrative and judicial proceedings, in which we discuss the recovery of the deferred tax assets included in the transaction.

Although the prediction of the transaction, the tax has existed for more than 50 years, and its implementing regulation at the Federal level did not take place until 2020, with the conversion of a provisional measure 899/19 in-law 13.988/20. This law sets forth the requirements and conditions for the conclusion of agreements between the taxpayer and the Public treasury, thus creating three types of transactions:

1. The transaction, for the recovery of sums entered in the outstanding debt of the Union, its local authorities, and public foundations, or for claims under the jurisdiction of the office of the Attorney General of the Union;
2. The transaction in the remaining cases, tax litigation or administrative proceeding;
3. The transaction in litigation, a tributary of little value.

As to the form of the proposition, the law of the 13.988/20 provides that a transaction may be made by the membership of the notice, published by the treasury or by the nomination of the individual, which may be presented either by the taxpayer, as well as the Farm. In the case of the recovery of the outstanding debt, it is possible to decide on the membership or the proposal of an individual, as in the other types is only permitted in the membership of the announcement.

The granting of a benefit by the Public treasury shall be preceded by an analysis of the degree of impairment of the loan, which is that the conditions may vary according to the needs of the taxpayer, and the characteristics of the flow. Proposals of a negotiation, you can include the following:

• Discounts
• Easy entry;
• The use of tax loss carryforwards, or judgment debts of the government to repay the debt;
• Deadline extended for more than 60 months;and
• Installment plan with a minimum order value of its own.

It is important to note that the transaction may not involve a reduction in the principal amount of the debt, or to grant reductions in excess of 65% of the total amount of the loan, with a maturity of discharge for a maximum of 120 months. In the case of micro-enterprises and small-scale business, the discount can be as much as 70%, with a maturity of up to 145 months).

On the basis of these insights on the operation of the transaction for the tax, it is appropriate to hear the call rate at the Federal level, focusing on the benefits that are offered by each and every one of them.

II. Transaction tax-for the adhesion force at the Federal level – Editing PGDAU 2/24

The validity of the Notice PGDAU 2/24 has recently been extended to the day of 31/10/24, 19 hours, making it possible for taxpayers to meet their tax debits on one of the modalities of the transaction by agreement are offered by PGFN – office of the Attorney-General of the National treasury, relating to the loan registered on the outstanding debt.

It is worth pointing out, the call PGDAU 2/24 provided for in the special conditions granted to the possibility of the payment of the amounts payable by way of judgment debts of the government the federal government of their own or acquired by a third party arising out of the decisions of their entry into force.

In addition, as will be shown, it is also given to the contributors to such conditions as the easy entry, discounts, and extended from the division. The benefits depend on the frame of the amounts payable in the case of a transaction referred to, these are: 

a. the Transaction by a small amount

The transaction is small, the amount is intended for the individual (MEI) – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses that have a debit entered on the outstanding debt for more than a year, with a committed value of less than or equal to 60 and minimum wages.

The benefits given by this transaction are the following: (i) easy entry for up to 5% of the total amount of your outstanding debt, with no discount, up to a 5-month period; and (ii) to pay the remaining balance of:

Until, 07 months, you can save up to 50% of the total value;
Up to 12 months old, you can save up to 45% of the total value;
Up to a 30-month, you can save up to 40% of the total; and 
Up to 55 months, with a 30% discount on the total value.
It is important to emphasize the value of the benefit shall not be less than:

R$25,000 (twenty-five dollars) to the BEACH;
$100.00 (one hundred dollars) for all other taxpayers.

b. the Transaction is of little value to the accounts payable social security (MEI)

The transaction is small, the value for the output is directed to the MEIs – entrepreneurs who have accounts payable social security contributions are enrolled in a debt-active for more than a year, the value of the consolidated must be equal to or less than 5 minimum wages.

By the middle of this negotiation, it is possible to take advantage of the following benefits:

Easy entry for up to 5% of the total amount of the debt, without any discount of up to 05 of the month, and the
pay of the remaining balance up to 55 months, with a 50% discount on the total value of the debt is sold.
In addition to this, it should be noted at the lower limit of the value of the parts which were:

$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.

c. the Transaction, according to people’s ability to pay

By the middle of the transaction, according to people’s ability to pay, we also offer other benefits to the taxpayer, that are payable, the amount of which is equal to or less than$ 45 million.

However, the benefits are granted in accordance with the ability of the payment of the tax payer. The PGFN – office of the Attorney-General of the National treasury identifies, with the ability to pay for half of the estimated amount that it considers that the taxpayer will pay, within a period of 60 months.

Thus, it is classified with the ability to pay in accordance with the degree of impairment of debt, as follows:

”The high impairment;
a’B’ average impairment;
‘C’: a difficult recovery, and the
‘D:’ and make it unrecoverable.
With that said, the benefits will be granted in the following manner:

The ‘a’ and ‘B’: use the easy entry; and 
‘C’, ‘D’: the use of the input provided, the term extended the line discounts on all the additions to the law.
The easy entry is assigned to the 6% of the total amount of the debt, without a discount, which may be paid for up to 6 months for a corporation and up to 12 months for an individual.

As regards the extended period, the outstanding balance remaining to be divided in up to 114 a monthly basis; and, at up to a 133 a monthly basis in the case of a natural person and, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for the education.

If the charges are in the nature of social security, your benefits will be paid for up to 60 months, due to the limitation of the constitution, referred to in art. 195, § 11, CF/88.

In addition, in the negotiation, it is granted a special discount of up to 100% of the amount of the interest, penalties and legal fee.

It should be emphasized that it is possible to check the ability to pay for the taxpayer by way of the Portal has settled, and, in the event of a disagreement, it is possible for the submission of the request for review to the ability to pay.

d. the Transaction speeds, and hard to recall or stranded

The transaction speeds, and hard to recall or stranded, on the contrary to the previous mode, which is based on the analysis of the capacity for the payment of the tax payer, is based on an objective assessment of the framing of the charges in a case PGFN ranks it as hard to salvage, or stranded.

In the circumstances referred to in the notice are:

Debits recorded for more than fifteen (15) years of age, and no annotation for the current warranty, guarantee, or the suspension of the payment;
With payment suspended by a court decision, there are more than ten (10) years, in accordance with art. 151, IV, or V of the CARTON; 
The ownership of the legal entity (in which case special ID is: bankrupt, in receivership, in action and settlement out of court;
The ownership of the legal entity (in which case the registration of the ID is to be: (a) that is downloaded by a disability; (b) that is downloaded by the non-existence of that fact; and (c) that is downloaded by default stubborn; and (d) written-off by the closing of the bankruptcy; (e) you downloaded to the closure of the liquidation; and (f) you downloaded to the closure of the settlement out of court; (g) the written-off by the closing of the settlement. (h) which is inappropriate for the location of the unknown; and (i) which is inappropriate for the non-existence of that fact; (I) is unable missing and not found; (k) which is inappropriate for the omission of stubborn; or (l) suspended due to non-existence of that fact; and
The title of the person with the area code of the child’s death.
Thus, within the framework of the charges as a difficult-to-recovery, or as an over-the taxpayer may be able to follow through with the payment, subject to the following conditions:

Easy entry for 6% of the total amount of your outstanding debt, with no discount for up to 12 months;
Deadline extended for the payment of the remaining balance, you may be able to be paid for up to 108 a monthly basis; and up to 133 in monthly installments, in the case of an individual, at the BEACH, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for education,
a Discount of up to 100% of the amount of the interest, penalties and legal fee.
In addition to this, it should be noted at the lower limit of the value of the parts which were:

$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.

e. the Transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty

The transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty is intended for taxpayers who have an unfavorable decision having the force of res judicata, and that you have ensured that the amount payable by the insurance, a guarantee or a letter of guarantee, prior to the occurrence of the insured event or the start of enforcement of the guarantee.

Thus, the taxpayer will be able to pay the debt guaranteed under the following conditions:

50% down payment and the remaining balance within 12 months,
40% down payment, and the balance in up to 8 months of age; and the
30% down payment, and the balance in 6 months.
In addition to this, it should be noted at the lower limit of the value of the parts which were:

$25.00 (twenty five dollars) in the case of the BEACH; and a
$100.00 (one hundred dollars) for all other taxpayers.

III. ideas

The transaction tax is presented as an essential tool for all contributors who seek to settle their debts, and to get more favourable terms for the payment of their tax liabilities.

In this sense, is the transaction tax, according to the law of 13.988/20, provides a workable solution, tailored to the financial strength of the debtor, with the aim of extinction, of the deferred tax assets subject to trade-offs between the Tax authority and the taxpayer.

To take full advantage of these opportunities that the transaction is a tax, the taxpayer may not only reduce their tax liabilities, but also to ensure the competitiveness of our business, while maintaining tax compliance, which is essential to its operation in the market.

The Epa! We’ve seen what you’ve copied on the text. No problem, as long as you cite the following link: https://www.migalhas.com.br/depeso/416488/pagamento-da-divida-tributaria-em-condicao-especial-edital-pgdau-2-24