A negative certificate for the registration of real property is no longer required. Unanimously, the National Council of Justice (CNJ) decided that it is not necessary to prove the discharge of tax credits, federal contributions, and other compulsory pecuniary impositions in order to carry out any financial transaction in the registration of real property.
The decision was rendered in a judgment during the 28th Virtual Plenary Session of the Council in a proceeding brought by the Union against the Internal Affairs Office of the Court of Justice of the State of Rio de Janeiro (TJRJ), which had ordered the real property registry offices of the state of Rio de Janeiro, by means of Provision No. 41/2013, to cease charging, ex officio, the negative social security debt certificate (CND) in notarial transactions.
The Office of the Attorney General of the Union (AGU) argued, in the proceeding, that the charge is mandatory under Law No. 8.2012/91. Moreover, in the AGU’s view, every notarial recording of real property must be accompanied by the necessary presentation of the negative debt certificate, on pain of causing legal and patrimonial harm by reason of the loss of collection of the tax earmarked for Social Security.
At the CNJ, the National Internal Affairs Officer of Justice, Justice João Otávio de Noronha, rapporteur of the proceeding, issued an opinion to the effect that one cannot speak of proof of the discharge of compulsory pecuniary impositions for the entry of any financial transaction in the registration of real property, as it represents an oblique form of collection by the State, depriving the taxpayer of the right of free access to the Judiciary.
In accordance with the rapporteur’s vote, which was followed by the other counselors of the CNJ, the Federal Revenue Service and the Office of the National Treasury Attorney themselves have already issued Joint Ordinance RFB/PGFN No. 1751, of 10/2/14, waiving proof of fiscal regularity for the registration of real property when necessary for the company’s economic activity.
Access here the full text of the decision. (Proceeding: Request for Measures 0001230-82.2015.2.00.0000)
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If the debtor attempts to circumvent collection, his family asset may be attached. Access here.
Source: National Council of Justice (CNJ)
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