Ordinances have been published regulating the transaction for the collection of the Union’s active debt

Portaria PGFN nº 9.917/20:

On April 16, 2020, the Ordinance of the Attorney General of the National Treasury No. 9,917 / 2020 was published in the Official Gazette of the Federal Government, which deals with the transaction in the collection of the Union’s active debt, according to the terms established in Law No. 13,988 / 2020, as a result of the Provisional Measure of the “Legal Taxpayer”.

The aforementioned Ordinance is intended to regulate the transaction of debts registered in the Federal Government’s active debt and provides as modalities: (i) adherence to the proposal of the Attorney General of the National Treasury; (ii) individual, upon proposal by the Attorney General of the National Treasury; (iii) individual, upon the proposal of the debtor.

Briefly, debts registered in federal debt outstanding with a consolidated value equal to or less than R $ 15,000,000.00 (fifteen million reais), will be subject to the transaction, exclusively, in the form of adherence to the proposal of the Attorney General of the National Treasury . However, it is possible to carry out an individual transaction for eligible registrations whose sum exceeds that limit.

The formalization of the transaction implies the assumption of several commitments by the debtor, among which the provision of information on assets, rights and operations that allow the tax authorities to know their economic situation, the provision of statements aimed at safeguarding certain guarantees of the tax credit, the commitment to maintain regularity before the Seniority Guarantee Fund and to regularize, within 90 (ninety) days, any debts that may be entered in active debt or that become payable after the formalization of the transaction agreement.

In addition, at the sole discretion of the Attorney General’s Office of the National Treasury, the payment of a minimum down payment, the presentation of real or personal guarantees or even the maintenance of the guarantees associated with the debts transacted, the latter, when the transaction involves installment payment, default or deferral.

Transactions that, among other situations, reduce the principal amount of the credit, reduce penalties of a penal nature, imply a reduction of more than 50% (fifty percent) of the total value of the credits to be transacted, or, for example, grant a term settlement of credits over 84 (eighty-four) months.

In the same way as in the installment programs, the signing and ratification of the transaction will imply the waiver of any current or future legal claims, on which legal actions, including class actions, are merged or resources that have as object the credits included in the transaction, which will occur by means of a request for the extinction of the respective process with resolution of merit. In addition, when it involves any discounts, deferral, moratorium, or installment payments, it will also imply the recognition of debts transacted by the debtor.

Finally, we emphasize that the transaction proposal does not automatically suspend the enforceability of the credits covered by it or the progress of the respective tax foreclosures as occurs in the installment programs (article 151, VI, of the National Tax Code), being possible, however, suspension of the executive process by agreement of the parties (article 313, II, of the Civil Procedure Code).

The professionals at Araújo & Policastro Advogados are available to provide further details about: (i) the parameters used to accept proposals for individual transactions or membership, (ii) legal prohibitions, (iii) the criteria used by the Attorney- General of the National Treasury to measure the economic situation and ability to pay debtors, and also (iv) on each of the transaction modalities themselves.

Portaria PGFN nº 9.924/20:

Also on April 16, 2020, the Ordinance of the Attorney General of the National Treasury No. 9,924 / 2020 was published, which establishes the conditions for an extraordinary transaction of debts registered in the Union’s active debt, due to the economic effects resulting from the pandemic of the COVID-19.

The extraordinary transaction will occur upon adherence to the proposal of the Attorney General of the National Treasury and under the following conditions:

(i) payment of the entry corresponding to 1% (one percent) of the total amount of debts to be transacted, or corresponding to 2% (two percent), if there is an indication of at least one registration with a history of terminated installments, being the entry divided into up to 3 (three) equal and successive installments;

(ii) installment payment of the remainder as follows: (a) within 57 (fifty-seven) months, in the case of payment of employer contributions levied on the payroll and other income from work (article 195, I, “a” , of CF / 88) as well as those of the worker (article 195, II, of CF / 88); and (b) in up to 81 (eighty-one) months, for the other taxes, this period extending for up to 142 (one hundred and forty-two) months, in the event that the debtor is a taxpayer, natural person, individual entrepreneur, micro-company or small business, educational institutions, Santas Casas de Misericórdia, Cooperatives among other civil society organizations;

(iii) deferral of the payment of the first installment of the installments of the balance of credits transacted for the last business day of the third month following the month of adhesion.

It is important to highlight that, in case of adherence to the transaction proposal, the installments cannot be less than R $ 100.00 (one hundred reais), in the hypothesis of a natural person taxpayer, individual entrepreneur, micro or small business, educational institutions, Santas Casas de Misericórdia, Cooperatives and civil society organizations, and R $ 500.00 (five hundred reais), in other cases.

Finally, the deadline for joining the extraordinary transaction will remain open until June 30, 2020 and the respective adhesion must be made through the “Regularize” virtual platform of the Attorney General of the National Treasury.

We also remain at your disposal to clarify details about the extraordinary proposal for the transaction of debts registered in the Union’s active debt, as well as to assist taxpayers interested in their adhesion.