Taxpayers who join the special tax regularisation Program (Pert) as of today (1st) will have to pay the parcels for the months of August, September and October. The deadline for accession that would end yesterday (31) was extended until the next 14. Payment of the parcels for these months can be made until the 14th. The November portion can be paid up to the last working day of the month, i.e. Day 30. The December portion can be paid by the 29th of next month. The Law No. 13,496 of 2017, instituting Pert, known as new refills, was published in the Official Gazette of the Union, on the last 25th day. Yesterday (31), the Government published an interim measure in an extra edition of the Official Gazette to extend the accession period. According to the revenue, among the news of the law is the possibility of parceling debts arising from taxes withheld from the source or discounted from insured; Debts released before the finding of a crime of evasion, fraud or collusion; (e) Debts due by the opt-in corporation of the special tax Regime of the property of affectation. In the original text of the provisional measure, those debts could not be parceled in Pert. The law brings new method of payment of the debt not foreseen in the original text: 24% entry, in 24 instalments, and the remainder may be amortized with claims that the taxpayer has in the revenue, including from tax losses or basis of Negative calculation of the Social contribution on net profit (CSLL). For debts below R $15 million, the percentage to be paid in 2017, without discounts, was reduced from 7.5% to 5%. Another change made in Congress was the increase in discounts on fines: After payment of the entry in 2017 (5% or 20%, as the debt value is greater or less than R $15 million), if the taxpayer chooses to pay the entire debt balance in January 2018 , you will have a 90% discount on interest and 70% on fines; If you choose to pay the debt balance in 145 instalments, discounts will be 80% on interest and 50% on fines; If you choose to pay the balance of the debt in 175 instalments, the discounts of 50% of the interest and 25% of the fines remain. Edition: Denise Griesinger

Source: Brazil Agency