The Federal Revenue Revenue has defined that it will not charge 50% more than 50% by request for undue reimbursement of tributes made while the penalty was still in force. The decision was published in August, through the Interpretative Declaratory Act (ADI) No 8, and is due to the understanding of the principle of benign retroactivity.

The fine, provided for in Law 9,430 / 1996, was revoked in 2014, and aimed to avoid taxpayers to carry out orders for excess reimbursement. Those who were penalized needed to pay 50% of the required value. The penalty could reach 100% if the supervision understood that there had been bad faith.

with ADI nº 8, the revenue also establishes that the fine should not be applied to the requests still awaiting a decision. The act also defines that the penalized taxpayers that installed the value will not need to pay the future parcels of the fine. However, the fines and already stylated parcels will not be returned.

" It can be penalized, benefiting those who received the fine, but they stopped paying it. Therefore, if the administrative decision can still be submitted to the crivo of the judiciary, there is no need to have the act still judged, this is the interpretation that It should be given to item II of art. 106 of the National Tax Code ",

Explain Jacquelyne Fleck , Advocate of the Tax Area of ​​Carpena Associated lawyers.