R. José Peroba, 123 - Stiep - Salvador - BA, 41770-235, Brasil

Alameda Salvador, nº 1057
Ed. Salvador Shopping Business
Torre Europa, sala 2206
Caminho das Árvores - Salvador - BA
CEP 41820-790
Phone: 71 3646.5000
Fax: 71 3192.5050


Joint Ordinance 1 of February 13, 2015 - Attorney General of the National Treasury - Federal Revenue of Brazil Changes the Joint Ordinance PGFN/RFB #15 of December 15, 2009, which provides for payment of debts in instalments to the National Treasury. (DOU

RFB/PGFN – Payment of debts in instalments towards the National Treasury - Legal entities in judicial recovery - Rules Through Joint Ordinance PGFN/RFB # 1/2015, has changed the Joint Ordinance # 15/2009, which provides for payment of debts in instalments for to the National Treasury, to include the possibility of payment of legal entities in judicial recovery. Among the rules for this instalment plan are: a) the ability to spread debts by up to 84 consecutive monthly instalments; b) the minimum value of the share may not be less than R$ 10.00; c) the instalments will be calculated by observing the following minimum percentages, applied on the value of the consolidated debt: c.1) from the 1st to the 12th instalment, 0.666%; c.2) from the 13th to the 24th instalment, 1%; c.3) from the 25th to the 83rd instalment, 1.333%; c.4) in the 84th instalment, the remaining balance due; d) the instalment will cover all the debts owed by the taxpayer, constituted or not, included or not among the Active Debt of the Union (DAU), even if challenged in court in a lawsuit filed by the taxpayer or tax proceeding has already been filed, except for the exclusively debts included in instalments under other laws, as well considered: d.1) social security contributions on the payroll, substitutive and contributions owed to third parties; d.2) other debits in DAU within the PGFN; d.3) other debts administered by RFB; e) the taxpayer may withdraw the instalments in progress, regardless of the modality, and request that their debts are paid in instalments; f) will also be instalment termination causes the grant of judicial recovery and the declaration of bankruptcy of the corporation; g) considered the modalities mentioned in the letter "d", the legal entity may have only one instalment relating to the judicial recovery process.

Fonte: Fiscosoft