Through the program, it will also be possible to migrate debts from previous (terms or asset) installments, debits in administrative or judicial discussion, or from office launch. However, the PRT seals the inclusion of parceled fails in any other form of subsequent installment, the repairment provided for in Article 14a of Law 10.522 / 02.
Even if not offering any reduction in the value of fine and interest, the program will enable the use of tax injury credits and negative calculation basis for social contribution on net income - CSLL. It will also be possible to use credits from controlled or affiliated companies. For debts in judicial collection, it will be necessary to resign with any defenses. Sucumbency fees will be due to the Attorney General for the National Farm.
The regulation of the installment via PRT will be issued jointly by the Secretariat of the Federal Revenue Revenue of Brazil and the Attorney General of the National Farm. From this regulation, the taxpayer will have up to 120 days to adhere to the program.
"The program is beneficial to the extent that it allows the use of CSLL's tax and negative calculation base of CSLL, as well as other own credits relating to the taxes administered by the Secretariat of the Federal Revenue of Brazil, for partial or total payment of debts . However, in that weigh the good intention of the government to reactivate the economy and encourage regularization of debtors, do not fully reach market expectations, considering that it does not allow a reduction of fine and interest. There is hope from the entrepreneurs that, during the process of the MP in the National Congress, it receives favorable changes to taxpayers, making it more attractive. Although MP 766/2017 still depends on conversion by law, as well as regulation of procedures by the Federal Revenue and the Attorney General for the National Treasury (PGFN), the taxpayers who initiate the evaluation of debts to be Included in the Tax Regularization Program (PRT), as well as analyze the payment options provided for in the program, "says Jacquelyne Fleck, a lawyer for the Tax Area of Carpena associated lawyers.
