{"id":542,"date":"2025-01-20T12:21:58","date_gmt":"2025-01-20T15:21:58","guid":{"rendered":"https:\/\/nedereromano.com.br\/?p=542"},"modified":"2025-02-13T09:57:43","modified_gmt":"2025-02-13T12:57:43","slug":"credito-tributario-voto-qualidade","status":"publish","type":"post","link":"https:\/\/nedereromano.com.br\/en\/credito-tributario-voto-qualidade\/","title":{"rendered":"PGFN\/MF Ordinance No. 95: Waiver of Guarantee for Judicial Disputes Over Tax Credits Upheld by Casting Vote"},"content":{"rendered":"<p><\/p>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words text-start [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"93131e83-9be9-40c6-9f11-4148e24aedd9\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<p data-start=\"119\" data-end=\"466\">On <strong data-start=\"122\" data-end=\"142\">January 20, 2025<\/strong>, <strong data-start=\"144\" data-end=\"172\">PGFN\/MF Ordinance No. 95<\/strong> was published in the <strong data-start=\"194\" data-end=\"227\">Official Gazette of the Union<\/strong>, establishing <strong data-start=\"242\" data-end=\"266\">rules and procedures<\/strong> for the <strong data-start=\"275\" data-end=\"360\">waiver of guarantees in judicial disputes over tax credits upheld by casting vote<\/strong>, as provided in <strong data-start=\"377\" data-end=\"422\">Article 25, \u00a79\u00ba of Decree No. 70.235\/1972<\/strong> and <strong data-start=\"427\" data-end=\"463\">Article 4 of Law No. 14.689\/2023<\/strong>.<\/p>\n<hr data-start=\"468\" data-end=\"473\" \/>\n<h3 data-start=\"475\" data-end=\"538\"><strong data-start=\"479\" data-end=\"536\">Administrative Procedure for Assessing Tax Compliance<\/strong><\/h3>\n<p data-start=\"540\" data-end=\"820\">To evaluate <strong data-start=\"552\" data-end=\"570\">tax compliance<\/strong> for debts under judicial dispute arising from matters <strong data-start=\"625\" data-end=\"652\">decided by casting vote<\/strong>, the ordinance establishes a <strong data-start=\"682\" data-end=\"719\">specific administrative procedure<\/strong> on the <strong data-start=\"727\" data-end=\"750\">Regularize platform<\/strong>. Taxpayers wishing to request the waiver must submit the following:<\/p>\n<p data-start=\"822\" data-end=\"1455\"> <strong data-start=\"825\" data-end=\"860\">Identification of the tax debts<\/strong> registered as active debts with the Union to be guaranteed;<br data-start=\"920\" data-end=\"923\" \/> <strong data-start=\"926\" data-end=\"954\">Independent audit report<\/strong> on financial statements (for legal entities);<br data-start=\"1000\" data-end=\"1003\" \/> <strong data-start=\"1006\" data-end=\"1037\">List of unencumbered assets<\/strong>, along with supporting documentation proving ownership and valuation;<br data-start=\"1107\" data-end=\"1110\" \/> <strong data-start=\"1113\" data-end=\"1137\">Commitment to notify<\/strong> the <strong data-start=\"1142\" data-end=\"1208\">Office of the Attorney General of the National Treasury (PGFN)<\/strong> of the <strong data-start=\"1216\" data-end=\"1256\">sale or encumbrance of listed assets<\/strong> and, if necessary, to provide <strong data-start=\"1287\" data-end=\"1322\">alternative unencumbered assets<\/strong>;<br data-start=\"1323\" data-end=\"1326\" \/> <strong data-start=\"1329\" data-end=\"1363\">Commitment to settle any debts<\/strong> that may be registered as active debt or become due <strong data-start=\"1416\" data-end=\"1434\">within 90 days<\/strong> after the request.<\/p>\n<hr data-start=\"1457\" data-end=\"1462\" \/>\n<h3 data-start=\"1464\" data-end=\"1498\"><strong data-start=\"1468\" data-end=\"1496\">PGFN Evaluation Criteria<\/strong><\/h3>\n<p data-start=\"1500\" data-end=\"1583\">Once the required documentation is submitted, <strong data-start=\"1546\" data-end=\"1554\">PGFN<\/strong> will assess the following:<\/p>\n<p data-start=\"1585\" data-end=\"2060\">\u2714\ufe0f <strong data-start=\"1588\" data-end=\"1608\">Payment capacity<\/strong>, based on the taxpayer\u2019s net worth, applying the <strong data-start=\"1658\" data-end=\"1698\">adjusted realizable net worth method<\/strong>;<br data-start=\"1699\" data-end=\"1702\" \/>\u2714\ufe0f <strong data-start=\"1705\" data-end=\"1747\">Absence of other enforceable tax debts<\/strong> registered as active debts with the Union;<br data-start=\"1790\" data-end=\"1793\" \/>\u2714\ufe0f <strong data-start=\"1796\" data-end=\"1825\">History of tax compliance<\/strong>, requiring that the taxpayer has held a <strong data-start=\"1866\" data-end=\"1902\">valid tax compliance certificate<\/strong> issued jointly by the <strong data-start=\"1925\" data-end=\"1977\">Federal Revenue Service of Brazil (RFB) and PGFN<\/strong> for at least <strong data-start=\"1991\" data-end=\"2018\">9 of the last 12 months<\/strong> before initiating the judicial measure.<\/p>\n<hr data-start=\"2062\" data-end=\"2067\" \/>\n<h3 data-start=\"2069\" data-end=\"2121\"><strong data-start=\"2073\" data-end=\"2119\">Revocation of Tax Compliance Certification<\/strong><\/h3>\n<p data-start=\"2123\" data-end=\"2182\">PGFN may <strong data-start=\"2132\" data-end=\"2176\">revoke tax compliance status at any time<\/strong> if:<\/p>\n<p data-start=\"2184\" data-end=\"2821\">\u274c The taxpayer remains non-compliant <strong data-start=\"2221\" data-end=\"2246\">for more than 90 days<\/strong>;<br data-start=\"2247\" data-end=\"2250\" \/>\u274c The taxpayer <strong data-start=\"2265\" data-end=\"2289\">fails to notify PGFN<\/strong> of the <strong data-start=\"2297\" data-end=\"2341\">loss, depreciation, sale, or encumbrance<\/strong> of the listed assets;<br data-start=\"2363\" data-end=\"2366\" \/>\u274c The taxpayer <strong data-start=\"2381\" data-end=\"2433\">does not provide alternative unencumbered assets<\/strong> to replace those that were <strong data-start=\"2461\" data-end=\"2491\">lost, depreciated, or sold<\/strong>;<br data-start=\"2492\" data-end=\"2495\" \/>\u274c The <strong data-start=\"2501\" data-end=\"2564\">judicial dispute is ruled in favor of the National Treasury<\/strong>;<br data-start=\"2565\" data-end=\"2568\" \/>\u274c <strong data-start=\"2570\" data-end=\"2587\">Discrepancies<\/strong> are found in the <strong data-start=\"2605\" data-end=\"2659\">taxpayer\u2019s registration, assets, or financial data<\/strong> used to determine <strong data-start=\"2678\" data-end=\"2698\">payment capacity<\/strong>;<br data-start=\"2699\" data-end=\"2702\" \/>\u274c PGFN <strong data-start=\"2709\" data-end=\"2742\">rejects the substitute assets<\/strong> proposed to replace those initially listed for tax compliance certification.<\/p>\n<p data-start=\"2823\" data-end=\"2958\">In case of <strong data-start=\"2834\" data-end=\"2848\">revocation<\/strong>, the taxpayer may <strong data-start=\"2867\" data-end=\"2888\">rectify the issue<\/strong> that led to the revocation or <strong data-start=\"2919\" data-end=\"2955\">file an objection within 10 days<\/strong>.<\/p>\n<p data-start=\"2960\" data-end=\"3136\" data-is-last-node=\"\"> <strong data-start=\"2963\" data-end=\"3136\" data-is-last-node=\"\">We remain available to analyze the new regulation and assess the feasibility of obtaining tax compliance certification for the waiver of guarantees in judicial disputes.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>On January 20, 2025, PGFN\/MF Ordinance No. 95 was published in the Official Gazette of the Union, establishing rules and procedures for the waiver of [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PGFN\/MF 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