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Joint Ordinance 2 of February 13, 2015 - Attorney General of the National Treasury - Federal Revenue of Brazil Changes the Joint Ordinances
02/03/2015

Joint Ordinance 2 of February 13, 2015 - Attorney General of the National Treasury - Federal Revenue of Brazil Changes the Joint Ordinances PGFN/RFB # 9 of 30 October 2009, # 12 of 30 June 2010, # 2 of February 3, 2011, # 7 of October 15, 2013, and # 13 of July 30, 2014, which provide for payment and instalment payment of debts to the Attorney General of the Treasury and the Secretariat of Federal Revenue of Brazil, that are in Articles 1 to 13 of Law 11,941, of May 27, 2009, and Article 3 of Provisional Measure # 470 of 13 October 2009 amending PGFN / RFB No. 15 of August 22, 2014, which regulates Article 33 of Provisional Measure # 651, of July 9, 2014, which allows use of credits resulting from tax losses and negative basis of Social Contribution on Net Income (CSL) for early discharge of the debts in instalments, and other measures.

PGFN/RFB - Tax debts instalments - Changes Through Joint Ordinance PGFN/RFB # 2/2015 were altered the Joint Ordinances PGFN/RFB # 9/2009, 12/2010, 2/2011, 7/2013, and 13/2014, which provide for payment and instalment payment of debts to the Attorney General of the Treasury (PGFN) and the Federal Revenue of Brazil (RFB), and the Joint Ordinance PGFN/RFB # 15/2014, which regulates the use of claims arising from tax losses and negative basis of CSLL for early discharge of the debts. Among the changes stand out: a) in relation to the Joint Ordinances PGFN/RFB # 9/2009, 12/2010, 2/2011, 7/2013, 13/2014, the determination that from November 11th, 2014, with rejection by the RFB of tax loss credits and negative tax bases of CSLL used to settle, in whole or in part, paid debts or instalments, the taxpayer may within 30 days from the subpoena made by the RFB when review for cancellation of rejected claims and recovery of debt paid or in instalments: a.1) pay the balance due to the recovery; a.2) submit a statement of non-compliance against the rejection of claims; b) with respect solely to Joint Ordinance PGFN/RFB # 13/2014, the establishment of which the instalment hypothesis, the withdrawal can be made in the term to be released through a joint act, in the PGFN and RFB online; c) with respect solely to Joint Ordinance PGFN/RFB # 15/2014, it was determined that in the case of discharge: c.1) of debts arising in instalments governed by Law 11,941/2009, or by Provisional Measure # 470/2009 and its reopening, the rules of the letters “a.1” and “a.2” will be observed; c.2) on the other instalments, the period of 30 days to the taxpayer promote payment in cash of the remaining instalment balance will be granted. Finally, were repealed: a) the sole paragraph of Article 20, which was a matter for the assessment of the review requirements or manifestations of nonconformity on the use of the declared amounts of tax loss or negative basis of CSLL, the §§ 7 and 8 of Article 27 of the same act, which provided the provisions in the case of finding irregularity by the RFB regarding the declared amounts of tax loss or negative basis of CSLL that implied reduction in total or partial of the values used and the § 5th of Article 29 of the same act, which had left the rescission of the instalment, in which the case the legal person would be ordered to pay the remaining balance, all of Joint Ordinance PGFN/RFB # 6/2009; b) §§ 6 and 7 of Article 11 of Joint Ordinance PGFN/RFB # 9/2009, and the § 8 of Article 1 of Joint Ordinance PGFN/RFB # 12/2010, the §§ 7 and 8 of Article 26 of PGFN/RFB # 7/2013, the §§ 7 and 8 of Article 19 of Joint Ordinance PGFN/RFB # 13/2014, which dealt with the case of finding irregularity as the declared amounts of tax loss or negative basis of CSLL that implied reduction, total or partial, of the values used; c) § 2 of Article 17 of Joint Ordinance PGFN/RFB # 2/2011, which was the decision hypothesis to judge the manifestation of unfounded or partially founded unconformity; d) §§ 7 and 8 of Article 26 of Joint Ordinance PGFN/RFB # 7/2013 and §§ 7 and 8 of Article 19 of Joint Ordinance PGFN/RFB # 13/2014, which provided for the possibility of finding irregularity by the RFB as the declared amounts of tax loss or negative basis of CLSS that implied reduction, in total or partial, of the values used; e) and § 5 of Article 22 of Joint Ordinance PGFN/RFB # 13/2014, which determined that the legal entity who owns the debts in instalments by an individual could not have lowered their registration with CNPJ while not settled the instalments.


Fonte: Fiscosoft