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Legal Update

Brazil: New Ordinance Modifies Procedures for Charge of Debts Enrolled as Overdue Tax Liability

7 June 2018
Tauil & Chequer Legal Update

On May 28, 2018, the Official Press published Ordinance PGFN No. 45/2018 (“Ordinance”) which, in summary, sets forth modifications in the new procedures for the charge of debts enrolled as federal overdue tax liability, which until now has been regulated by Ordinance PGFN No. 33/2018.

Among the main modifications, the following should be highlighted:

i)     Mitigation of the possible scenarios in which the non-enrollment as overdue tax liability is conditioned to the previous inclusion of the judicial topic in the exemption list regarding contestation and appeal issued by PGFN (lines VIII to XI);

ii)       Extension of the deadline from 10 (ten) to 30 (thirty) days to present advance guarantee  or to file the Administrative Request for Review of Registered Debt ( “PRDI”);

iii)      Specific provision establishing that the analysis of PRDI will observe the control of the legality of the debts sent for enrollment;

iv)     Seizure of assets by assets and rights registration bodies will be applicable only for debts enrolled as federal overdue tax liability from October 1, 2018 onward;

v)       Inclusion of small rural property, family property and other assets are considered as non-submittable for seizure according to the specific legislation; and

vi)      Extension of the deadline for the new procedures for the charge of debts enrolled as Overdue Tax Liability to became effective – the new date is October 1, 2018

Authors

  • Ana Luiza Martins
    T +55 11 2504 4626
  • Bruno Renaux
    Associate
    T +55 21 2127 4253
  • Rachel Delvecchio
    T +55 21 2127 4210

Related People

  • Ivan Tauil
    Partner
    T + 55 21 2127 4213
  • Guido Vinci
    T +55 21 2127 4230
  • Eduardo Maccari Telles
    T + 55 21 2127 4229
  • Celso Grisi
    T +55 11 2504 4671
  • Carolina M. Bottino
    T +55 21 2127 4217
  • Luís Inácio Lucena Adams
    T +55 61 3221 4321
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