The tax regularity requirements that must be observed by the companies for reimbursement of PIS / PASEP and COFINS Credit values ​​have changed. As published on the day 6 October by the Union's Official Gazette, the requirement for proof of tax regularity will now be fulfilled by the presentation of: negative certificate of federal tax credits and active debt of the Union (CND); or positive certificate with negative effects of debts relating to federal tax credits and active Union debt (CEND) issued within 60 days prior to payment date.

"This news deals with the changes brought by MF Ordinance No. 392/2016 That included § 4 to art. 2 of MF Ordinance No. 348/2014 (Special Procedure for Reimbursement PIS and COFINS Credit on sale in the domestic or export market products related to soybeans); and the MF concierge no. 393/2016 which included the § 7 to art. 2 of MF Ordinance No. 348/2010 (Special Reimbursement Procedure for exporting companies). Faced with the requirement included by those standards, It remains clear that the special procedure for advance credit reimbursement of PIS / COFINS, already difficult to framework by companies, will become < / in> even more complex, being essential to taxpayers to own fiscal regularity certificate always up to date. Although there is a term established for the RFB to make an advance payment of percentage of the credit, we know that in practice it can be more moroso ",