Angelo Francisco Barrionuevo Ambrizzi
Lawyer at Marcos Martins Advogados
The deadline for taxpayers to provide the information needed to consolidate the Special Tax Regularization Program ( PERT), established by Law No. 13,496/17, began yesterday (Monday 10).
All taxpayers who joined the program under the “other debts” category, i.e. non-social security debts, must provide the information.
Those who do not provide the information by 12/28/2018 will be excluded from PERT.
The taxpayer must indicate: i) the debts that will be included in the installment plan; ii) the number of installments desired and; iii) the amount of tax loss credits and negative CSLL calculation basis or other credits of their own that can be used;
It is important that before providing the information, the taxpayer compares the data on the debts available for inclusion in the installment plan with the simulations carried out previously, in order to check for any inconsistencies, such as differing amounts or debts that are not in the system.
In the event of discrepancies, it is recommended that a request for a review of the consolidation be filed by the deadline for providing the information, which is December 28th.
It is also essential to check that all payments made so far in the program are in the Receita Federal database, rectifying any DARFs that have been filled in incorrectly, in order to avoid undue charges at the end of the reporting period.
If the taxpayer intends to use its own credits relating to taxes administered by the IRS, it must send the respective PER/DCOMP within the deadline for providing the information.
Finally, it should be noted that the information must also be provided by the taxpayer who has already paid off the installment plan.
In this context, Marcos Martins Advogados puts its Tax Law team at the disposal of any interested parties to answer questions about the information that must be provided at this stage of the PERT.
