The Ministry of Finance published MF Normative Ordinance No. 1,383/2024, establishing the new Comprehensive Transaction Program (PTI), which aims to encourage taxpayers to negotiate debts that are being discussed with the National Treasury in the administrative or judicial sphere.
The published rule brings a set of measures that can be used to promote consensus between the tax authorities and taxpayers, reducing existing disputes. The program can be carried out in two different modalities, with the inclusion of multiple credits in the transactions, but there can be no cumulation of modalities for the same credit.
Check out the details!
Settlement in the collection of judicialized credits with a high economic impact
- This type of transaction is based on the Reasonable Potential for Recovery of the Judicialized Credit (PRJ), that is, on the probability of the Federal Union winning the legal dispute involving the tax credit indicated for negotiation by the taxpayer, observing the provisions of Chapter II of Federal Law No. 13,988/2020;
- The transaction will be assessed by the National Treasury Attorney General’s Office (PGFN) through the PRJ;
- It is only intended for credits that are under discussion in the judicial sphere, taking into account: the degree of indeterminacy of the outcome of lawsuits that prevent the collection of credits by ordinary and conventional means; and the duration of the judicial discussion regarding the credits under negotiation.
Adherence must be formalized through the Regularize portal.
Transaction in tax litigation with significant and widespread legal controversy and high economic impact
This modality covers credits under discussion in administrative and judicial litigation. There are 17 main topics that can be negotiated, including:
- Social security contributions on profit sharing – Disputes over the collection of social security contributions on amounts paid as profit sharing.
- Tax classification of Manaus Free Trade Zone inputs – Disputes over the correct way to classify these inputs for the production of non-alcoholic beverages, with an impact on the calculation of IPI, PIS/COFINS, IRPJ and CSLL credits.
- Retroactive application of Minimum Taxable Value (MTV) rules – Disputes over the application of MTV in operations between interconnected companies.
- Deduction of depreciation in PIS/COFINS – debates on how to deduct the depreciation of assets at the end of leasing contracts.
- Interest on Equity (JCP) – Rules on how to calculate and pay interest on equity.
- Taxes on capital gains at Bovespa – Discussions on the collection of IRPJ and CSLL on the demutualization of Bovespa and the levying of PIS/COFINS on the sale of shares.
- Amortization of goodwill – Disputes over the tax use of goodwill in business operations.
- Incidence of PIS/COFINS on the break-up of a single-phase chain – Issues involving the separation of companies and the incidence of PIS/COFINS.
- Transfer pricing rules – Disputes over the methodology for calculating transfer prices using the PRL method.
- “Pejotization” of employees – Discussions on the incidence of employer’s social security contributions when hiring employees as legal entities.
- Taxation of stock options – IRPF and social security contributions levied on gains from stock option plans offered to employees and directors.
- Administrative and regulatory fines – Deduction of fines from the IRPJ and CSLL calculation base.
- Taxes on capital gains of foreign investors – IRRF levied on capital gains of investors who do not reside in Brazil.
- Deduction of expenses with debentures – Disputes over the deduction of expenses with the issue or remuneration of debentures.
- Taxes on remittances abroad in the airline industry – IRRF and CIDE levied on international remittances made by airlines.
- Transfer pricing in the airline industry – Application of transfer pricing rules for calculating IRPJ and CSLL.
- Taxation of revenues in the airline industry – Discussions on how to calculate the Real Profit and CSLL base for companies in the airline industry.
Adherence can be done through Regularize (debts registered as outstanding) and e-CAC (debts not registered).
It is important to clarify that the PGFN and the RFB (Brazilian Federal Revenue Service) are yet to issue specific rules for the transaction, including deadlines for adherence or even the inclusion of new topics that can be subject to the transaction. This should happen in the next few weeks.
In addition, in both types of transaction, the provisions of Law 13.988/2020 will be observed, establishing, as a rule, a maximum discount ceiling of 65% and a maximum number of installments of 120 months.
In the case of a transaction for the collection of high economic impact judicial credits, it is also possible to use credits from tax losses and negative CSLL (Social Contribution on Net Income) calculation bases.
If you have any questions, our Tax team is at your disposal for clarification and guidance.
