Tax official Augusto Fauvel says the end of the MP could have catastrophic effects. «I go further, incentives in this time of crisis must be expanded, with more delays, delays and alternatives, so that the taxpayer can regularize his tax situation,» he said. On Tuesday (24) the Federal Senate unanimously approved (77 votes) Deputy No. 899/2019, known as the «Deputy of the Legal Taxpayer» in the form of POS 02/20, which provides for the possibility of the tax rate transaction in the form of the©Federal Union, which was already provided for in Art. 171 CTN. more than 50 years ago, thus promoting the «regularisation and settlement of tax disputes» between the Federal Tax Administration and taxpayers with debts to the Union. Another helmsman celebrating the retention of the statutory taxpayer`s deputy is Mattheus Montenegro, a partner at the law firm Bichara Advogados. However, he says some amendments passed by the House of Representatives need further debate, such as «the extinction of quality voting in Carf.» For Bruno Romano, partner of Bonaccorso, Cavalcante, Oliveira and Ristow Advogados, the approval of the deputy «allows the tax authorities to recover credits for difficult recovery, insofar as, on the other hand, it helps the taxpayer to regularize his tax situation (and even to obtain a certificate of regularity of the tax) by encouraging the payment of debts (rate and reduction of fines and interest)». It should be emphasized that, as a condition of the transaction in the tax dispute, the taxpayer must waive administrative and judicial challenges or complaints relating to the claims contained in the transaction and waive any current or future legal claims. The expert argues that quality coordination violates the principle of due process.
«The duplicity of the Chief Executive`s vote, especially given the fact that he is a representative of the tax administration, has allowed the institution to assess administrative tax disputes impartially and fairly,» he said. With regard to the proposed legislative amendments, which were not part of the Member`s original text, Law No. 13.988/20 maintains the provision amending Law No. 10.522/2002, with the addition of art. 19-E, which removes the quality vote in the event of a tie in the Carf processes if the agreement is automatically decided in favor of taxpayers. The lawyer, Rubens Ferreira Jr., of the Ubirajara Silveira law, recalls that even if the deputy had not been authorized, «the legal relations would continue to apply under the auspices of this provisional measure». He also remembers that despite the nickname, the measure is not so cool. «The MP does not include companies that fall under the Simple Nacional, and this ultimately harms small and medium-sized enterprises,» he explains. Lawyer Daniela Floriano, partner in the tax department of Rayes & Fagundes Advogados and judge at the Tax and Costs Tribunal (TIT) of São Paulo, also assesses the change positively. «The great theses that are still being discussed at the Carf have all been lost by a decisive voice. The exclusion of voting gives contributing directors a mandate and restores to Carf impartiality. The vast majority of processes in which we are defeated, about 80%, are carried out through quality tuning.
This is one of the greatest achievements of Carf taxpayers. It is important to note that the end of the transaction involves the loss of the benefits granted and the full recovery of debts less the amounts paid; and empower the Treasury to seek judicial recovery in the event of bankruptcy or, where appropriate, to file for bankruptcy. The hospital that Bolsonaro visited must have the list of infected § 5 º If the transaction involves a moratorium or a rate, the provisions of points I and VI of Article 151 of Law No. 5.172, 1966 apply for all purposes. 19. In accordance with the provisions of Chapters II and III, it is the responsibility of the Brazilian Special Secretary of Federal Revenue of the Ministry of Economy to sanction the provisions of this provisional measure in the event of tax credit transactions that are not judicially recognized in disputes relating to tax administration, including minor securities, as defined in the law of the Minister of State for the Economy. § 3 – In the event that the proposed transaction concerns amounts higher than those established by the law of the Minister of State for the Economy, the operation is subject to prior and express ministerial approval authorized by the delegation, under penalty of nullity. I – extrajudicial tax credits under the administration of the Special Secretariat of the Brazilian Tax Administration of the Ministry of Economy; 13.
The transaction will only be carried out if, at the time of publication of the notice, legal action, an embargo against the tax application or an administrative appeal exist pending the final judgment on the thesis concerned by the transaction. I – the seals provided for in Article 2 (III) (a) and (b). 5th place; and III – not to dispose of or encumber property or rights without proper notice to the competent public tax authority, if enforceable by law; and III – consequently, the active indebtedness of municipalities and federal public foundations, the registration, collection and representation of which is the responsibility of the Attorney-General, and debts whose recovery falls within the competence of the Office of the Procurator-General, in accordance with the Act of the Attorney-General of the Union and without prejudice to the provisions of Law No. 9.469 of 10 July 1997.