A microenterprise of the civil construction industry obtained in the justice decision to shoot down in the special program of Tax regularisation (Pert) values paid in refills – Law No. 11,941, 2009. The injunction was granted by the 19th Federal civil court of Sao Paulo. The decision allowed a reduction in the total amount due, which went from R $2,850,000 to R $2,250,000, according to lawyer Fernando Crespo P. Viña, of the office Crespo Grego Advogados, which defends the micro-enterprise. The taxpayer had joined in 2013 to refills to pay a debt of the year 2008. 44 parcels were paid off. But the participation in the program was rescinded in September, when it was subpoenaed to pay the remainder. It did not succeed in that month to meet additional payment of R $279,000 required by the installment, which also raised the monthly portion of R $13000 to R $19060. After the exclusion, the microenterprise tried to join Pert, but on the site of the revenue found that the indicated debit was with the full value, without the discounts of what had already paid in the refills. When consulting the Agency was informed that there was no deadline or estimate for the realization of the payments made in the previous instalment. In view of this, the company maintained the application for accession to the regularization program and proposed a security warrant (no 5019803-96.2017.4.03.6100), with request for an injunction, to reduce the value. In fairness, the micro-enterprise requested that the procedure provided for in article 1, paragraph 14 of Law No. 11,941, 2009, and in five working days determined the credit of payments made in refills for rebate in the new instalment, be given to the revenue. . The article stipulates that, in the event of a termination of instalment, the parcels paid shall be deducted from the amount of the debt. With the injunction, granted on the 26th, the value of the entry went from three parcels of R $42000 to three of R $33000, according to the company's lawyer. Viña points out that, for the inclusion of debts in Pert, companies have to abdicate to discuss the validity of judicial charges. But in this case, the injunction deals only with the slaughter of amounts paid in the refills and not the merit of the collection made in 2008 by the revenue. In the decision, Judge José Carlos Motta considered the determinations of Law No. 11,941, 2009, and also of Law n º 13,496, of 2017, which instituted Pert. The judge determined that the revenue would promote the payment of payments made by the company in the refills within five working days so that the company could join the Pert with the payment of entry and parcels on the actual value of the debt. "The IRS cannot charge twice," says Advocate, Mr. Franhani Lopes, of the Office Braga & Moreno Advogados and consultants on the withdrawal of the paid values. However, the revenue system is not aligned to discount paid values, according to the lawyer, which can create problems for companies that want to claim discounts of already promoted payments. In note, the attorney general of the National Farm (PGFN) informs that it awaits subpoena to evaluate possible appeal – even with the compliance of the decision by the IRS. by Beatriz Olivon | of Brasilia

Source: Value