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Legal Update

Regulation No. 9/2014

23 June 2014
Tauil & Chequer Legal Update

Regulation No. 9/2014 amended Regulation No. 7/2013 to reopen until 07/31/2014 the deadline for installments and payment of tax liabilities owed to the Treasury, authorized by Articles 1 to 13 of Law 11.941/2009 (Refis).

Said installment or payment covers the tax liabilities due until 11/30/2008 which where not subject to installments until 05/13/2014, by individuals or legal entities, consolidated per taxpayer, accrued or not, with suspension or not, included in the Treasury Debt, even in case of tax foreclosure already filed. Among others tax liabilities: (i) Contribution to the Social Security Financing (COFINS) of legal entities that provide professional services, referred to by Decree-Law n º 2.397/1987, repealed by Law No. 9.430/1996; (ii) the social contribution of employees and employers, related to the substitutive contributions and contributions of third parties; (iii) arising from the improper use of excise tax (IPI) credits related to the acquisition of raw materials, packaging materials and intermediates products which are subject to 0% tax rate of IPI or established by the law as non-taxable.

The following may also be subject to installments: (i) tax liabilities arising from ordinary installment, which first installment request has occurred after 05/14/2014; and (ii) the tax liabilities consolidated in the Tax Recovery Program (Refis), Special Installment  Program (Paes), and Exceptional Installment Program (Paex), and in the ordinary and simplified installments granted until 13.05.2014, even in case of termination or exclusion from the previous installment programs.

The installment payments are due on the last business day of each month, and the first installment shall be paid until 07/31/2014.

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