M E M O R A N D U M
T O
C L I E N T S
“CRISIS REFIS” – CONSOLIDATION OF THE DEBTS
Date 02/04/2011
Today, February 4, 2011, was published the Joint Ordinance PGFN/RFB nº 2, enacted
on 02/03/2011 by the Office of Attorney of the National Treasury (“PGFN”) and by the
Brazilian Internal Revenue Service (“RFB”), establishing the proceedings to be followed
in the consolidation of the debts of the taxpayers opting for cash payment and
installment types provided by Law no. 11.941/09 (“Refis da Crise”).
Such Joint Ordinance brought the following schedule for the consolidation of the debts,
which shall be done, exclusively, on the RFB and PGFN’s websites:
Term
st
March 1 to 31, 2011
Providence
i) Consult the offsettable debts in each category; and
ii) Amend installment types, if applicable.
April 4 to 15, 2011
Provide the necessary information for the consolidation, in the case of
legal entities that elected for cash payment with the use of credits arising
from tax losses or negative basis of the Social Contribution on Net Profit.
May 2 to 25, 2011
Provide the necessary information for the consolidation:
i) for all installment types, in the case of individuals; and
ii) for the installment of debts resulting from improper use of IPI credits.
June 7 to 30, 2011
Provide the necessary information for the consolidation, in the case of
legal entities:
i) subject to differential and special economic and tax monitoring in 2011,
or
ii) who opted for taxation of income and Social Contribution on Net Profit
in calendar year 2009 based on presumed income, and which DIPJ of the
year 2010 has been presented until September 30, 2010.
Este memorando, elaborado exclusivamente para os clientes deste Escritório, tem por finalidade informar as principais mudanças e
notícias de interesse no campo do Direito. Surgindo dúvidas, os advogados estarão à inteira disposição para esclarecimentos
adicionais.
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July 6 to 29, 2011
st
August 1 to 12, 2011
Provide the necessary information for the consolidation of other
installment types, in the case of other legal entities.
Provide the necessary information for the consolidation, in the case of
legal entities who fit the hypothesis provided by the Ordinance No.
24/2011, from the Department of the Treasury (Portaria MF nº 24/2011)
(taxable persons domiciled in the cities of Areal, Bom Jardim, Nova
Friburgo, Petrópolis, São José do Vale do Rio Preto, Sumidouro and
Teresópolis, in the State of Rio de Janeiro)
In addition, the Joint Ordinance still provides:
i)
Migration of the payments in installments made under the provisions of
Provisory Measure no. 449/2008;
ii) Amendment of the installment types, in order to cancel the type chosen
before and replace it for another type, or include a new type, maintaining the
others previously chosen;
iii) Indication of lax losses and negative basis of the Social Contribution on Net
Profit available;
iv) Reopening of the term for drop/withdraw the defenses and appeals filed in
administrative proceedings or the lawsuits in course, related to debts which
are with its enforceable liability suspended;
v) Review of consolidation;
vi) Review of the use of tax losses and negative basis of Social Contribution on
Net Profit;
vii) Tax treatment of the debts in which the liability derives from split up;
viii) Ex officio offset; and
ix) Recognition of the reduction by the anticipation of the installments.
Este memorando, elaborado exclusivamente para os clientes deste Escritório, tem por finalidade informar as principais mudanças e
notícias de interesse no campo do Direito. Surgindo dúvidas, os advogados estarão à inteira disposição para esclarecimentos
adicionais.
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Shortly, we will issue a new Memorandum to our Clients, in which it will be exposed and
analyzed all the rules provided by the Joint Ordinance PGFN/RFB nº 2/2011.
If you need any additional information regarding the consolidation proceedings, as well
as about the administrative proceedings and lawsuits that will be included in the
consolidation, please do not hesitate to contact us.
Responsáveis:
Igor Nascimento de Souza ([email protected])
Tel.: 55 11 3201-7553
Eduardo Pugliese Pincelli ([email protected])
Tel.: 55 11 3201-7552
Bruno Baruel Rocha ([email protected])
Tel.: 55 11 3201-7588
Este memorando, elaborado exclusivamente para os clientes deste Escritório, tem por finalidade informar as principais mudanças e
notícias de interesse no campo do Direito. Surgindo dúvidas, os advogados estarão à inteira disposição para esclarecimentos
adicionais.
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