The Special Administrative Charging Scheme, defined as the one that will be dealt with on a priority basis, was created by the Administrative Ruling No. 1,265/2015 and refers to taxpayers whose total amount of collectable tax credits is equal to, or higher than, BRL 10 million. Despite this objective criterion, the Administrative Ruling authorizes the Federal Revenue Office to include other tax credits in the Special Administrative Charging Scheme.
If, after been notified, the taxpayer does not pay or suspend payment of the tax credits included in the Special Administrative Charging Scheme, the following measures, among others, may be imposed:
In case the tax credits are not paid or suspended after the application of the above mentioned measures, such credits will be referred to the National Treasury Attorney’s Office for inclusion as immediately enforceable debts.
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