Membership will begin on Friday (5th January); Federal Revenue states that there were “technical problems”
A IRS decided to postpone until Friday (January 5, 2024) the beginning of adherence to the incentivized tax self-regularization program. According to the agency, the measure takes place “due to technical problems”.
Before, the opening was scheduled for Tuesday (2.jan). The deadline for the debtor to join the program must be April 1st.
The Federal Revenue initiative aims to resolve undeclared debts. Fines and interest will be waived.
To do this, the debtor will have to pay 50% of the liability as a down payment and the remaining debt will be paid in up to 48 months.
Here is a summary of the program:
- who can join – individuals or legal entities responsible for tax debts administered by the Federal Revenue Service;
- what is necessary – formalize request in e-CAC Portalfollowing the guidelines of Normative Instruction 2,066 of 2022, from the Federal Revenue Service. According to the Tax Authorities, the tax credit requirement is suspended during the analysis of the application;
- what taxes can be included – all those under the administration of the Tax Authority. Measure includes tax credits arising from tax assessment notices, assessment notices and decision-making orders that do not approve, in whole or in part, the compensation declaration;
- period of taxes to be covered – those established from November 30, 2023 until April 1, 2024. Action includes even those that have been subject to inspection procedures;
- which debts cannot enter the program – debts determined under the Special Unified Regime for the Collection of Taxes and Contributions from Micro and Small Businesses – Simples Nacional.
A Normative Instruction of the Federal Revenue on the subject had been published in an edition of Official Diary of the Union on Thursday (29.Dec.2023). The measure regulates the program.
According to the Tax Authorities, the program will avoid tax assessments and disputes. The agency states that the measure will also contribute “for the country’s economic and fiscal stability”.
“It is important to highlight that the reduction in fines and interest will not be included in the IRPJ calculation basis [Imposto sobre a Renda das Pessoas Jurídicas],CSLL [Contribuição Social sobre o Lucro Líquido]PIS [Programa de Integração Social]/Pasep [Programa de Formação do Patrimônio do Servidor Público] and Cofins [Contribuição para o Financiamento da Seguridade Social]“declares the Federal Revenue.
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