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Legal Update

Brazil: Administrative Ruling No. 1064/2015: Establishes the period to consolidate the debts that were included in the special installment program (“REFIS da Copa”)

3 September 2015
Tauil & Chequer Legal Update

Pursuant to Administrative Ruling No. 1064/2015, the debts that were included in the special installment payment programs or were paid in cash with the use of credits derived from accumulated tax losses described in Section 2 of Law No. 12,996/2014, Section 34 and 40 of Provisional Measure No. 651/2014 and Administrative Ruling No. 13/2014 (the so-called REFIS da Copa) must be consolidated between September 8th, 2015, and September 25th, 2015, on the following websites: www.receita.fazenda.gov.br or www.pgfn.gov.br.

Taxpayers have to provide the following information for the purpose of the consolidation:

  • Debts that were paid in cash;
  • Debts included in installment payments and the number of installments; and
  • Amounts of credits derived from accumulated tax losses used for the payment of fines and interest.

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