Special Tax Regularization Program (PERT) • MP 783/17 – Leal Cotrim Jansen Advogados

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Special Tax Regularization Program (PERT) • MP 783/17

The Federal Government has recently launched the Special Tax Regularization Program (“PERT”), which grants incentives for taxpayers to pay their federal debts, irrespective of whether they are registered already. The taxpayer may opt for one of the several payment plans, each one comprising a different combination of benefits, such as the possibility to pay the debt in installments, the reductions of interests and fines, and the possibility to offset the tax debts with tax credits.

The PERT was created by Provisional Measure No 783, published on 31 May 2017 (“MP 783/17”). It replaced the so-called Tax Regularization Program (“PRT”), as the provisional measure that created the latter lost effectiveness on 1 June 2017 (Provisional Measure No 766, as of 4 January 2017). The PRT had already been abandoned by the Federal Government after National Congress had disfigured the original project with the inclusion of numerous benefits that would cause significant losses to the Public Treasury.

The PERT allows taxpayers and tax liable parties (individuals or legal entities) to pay federal debts, of tax or non-tax nature, due up to 30 April 2017, that are managed by either the Federal Revenue Service (“RFB”) or the Federal Attorney of National Treasury (“PGFN”).

It is noteworthy that debts subject to active or terminated previous installments programs, as well as debts under administrative or judicial claims (upon withdrawal from the litigation), and even those resulting from tax assessments occurred after the enactment of MP 783/17 may be included in PERT.

The several types of installment plans admitted in the PERT allow different combinations of benefits, among which:

  • reductions of up to 83.25% of interest on late payments and up to 46.25% of fines;
  • payment in up to 120, 150 or 180 monthly installments;
  • possibility to offset tax debt with credits resulting from tax losses or negative CSLL basis, as well as with other tax credits managed by RFB; and
  • possibility to offer real state property as payment in kind.

You may click [here] to check a table with an overview of the conditions and benefits according to each payment modality.

Taxpayers interested in joining PERT must submit the corresponding application no later than by 31 August 2017, and pay all the debt or the first installment until the same date.

Taxpayers may be excluded from PERT if they (i) default payment of three consecutive or six alternative installments, or (ii) fail to pay a quota, if the others are paid, or either (iii) do not regularly comply with their obligations with the FGTS or default in relation to other debts due as from 30 April 2017, in addition to other hypotheses.

If there are deposits in procedures (judicial or administrative) concerning debts included in the PERT, these shall firstly be converted into a definitive payment, and the reductions and other benefits shall only apply to the remaining balance.

Leal Cotrim is available to its clients to assist them in the analysis necessary to join PERT.

Privacy Policy

Leal Cotrim Jansen Advogados (“Leal Cotrim”) is firmly committed to respecting the privacy of its members, clients and all individuals whose personal data we collect, store or process in any other way. Any information relating to an identified or identifiable natural person is personal data.

This Privacy Policy guides the processing of personal data by Leal Cotrim and disciplines the exercise of the rights of the individuals whose personal data are processed by Leal Cotrim and/or on behalf of Leal Cotrim. We kindly ask that you read it carefully before providing us with your personal data and every time you wish to know how we use your personal data.

1. How we process your personal data

All processing operations carried out by Leal Cotrim are compliant with the applicable laws, especially Law 13,709/2018 (“Lei Geral de Proteção de Dados”) and Law 8,906/1994 (“Estatuto da Advocacia”).

We only processes your personal data under the following legal basis:

(i) under your consent;
(ii) for compliance with a legal or regulatory obligation;
(iii) for the performance of a contract for the provision of legal services or in order to take related steps prior to entering in such a contract;
(iv) for the regular exercise of rights within a judicial lawsuit, na administrative or arbitral procedure; and
(v) for the purposes of the legitimate interests pursued by Leal Cotrim, except where such interests are overridden by your fundamental rights and freedoms which require protection of your personal data.

Visiting and browsing our website are anonymous. Regarding the use of our website, we only collect the personal data that are provided by you when you use the contact tool available on our website, under your explicit consent.

For your privacy to be preserved, if you forward you personal data to Leal Cotrim in order to be considered for one of our vacancies, they will be securely erased immediately after the recruitment process ends.

In any case, Leal Cotrim only processes the personal data that are necessary to achieve the purpose of the processing, and for the period that is necessary to do so.

2. How we protect you personal data

Leal Cotrim adopts technical and administrative measures to protect your personal data from unauthorized access and from non-intentional or unlawful destruction, loss, modification, communication and dissemination. However, any security incident involving your personal data that may cause you significant risk or harm will be communicated to you and to the National Data Protection Authority – ANPD within a reasonable time.

3. Your rights as data subject

As a data subject, you have the following rights, subject to the provisions of article 7, II, of Law 8,906/94 and article 7, VI, of Law 13,709/2018:

(i) confirmation as to whether your personal data are being processed;
(ii) access to your personal data;
(iii) rectification of your personal data that are incomplete, inaccurate or outdated;
(iv) anonymisation, restriction of processing, or erasure of your personal data that are unnecessary, excessive, or processed in non-compliance with the provisions of the applicable law;
(v) portability of your personal data for the use of another services provider, in accordance with the regulations issued by the National Data Protection Authority – ANPD, subject to the protection of commercial and industrial secrets;
(vi) erasure of your personal data, except in the cases provided for in the applicable law;
(vii) information about public and private entities with which we share your personal data;
(viii) information about the possibility of not providing your consent for the processing of personal data and about the consequences of the refusal;
(ix) withdrawal of your consent, subject to the public interest that may justify the processing to continue or the existence of another legal basis that authorizes it; and
(x) opposition to any processing of personal data based on one of the legal basis that do not require consent, provided that there has been a breach of the applicable law, and subject to the public interest that may justify the processing to continue.

4. How you can exercise your rights

At any time, you can exercise your rights as a data subject by sending a request to encarregado@lealcotrim.com.br. Following confirmation of your identity, your request shall be answered within the legal term or, in the absence of a legal term, within a reasonable period.

If you receive our institutional newsletters and no longer wish to receive them, you can also unsubscribe through the link that we provide in every newsletter.

5. Changes to this privacy policy

This Privacy policy was drafted in accordance with the current laws and may be modified to better suit the applicable laws and regulations. Any changes to this Privacy Policy will be effective as of the date indicated below.

01 December 2020