The Office of the Attorney General of the Federal Government (AGU) published in the Official Gazette of the Federal Government (DOU) an ordinance regulating the negotiation of tax debts between the public administration and individuals or legal entities with credits considered irrecoverable or difficult to recover. The rule will enable negotiation with discounts of up to 70% and installment plans of up to 145 months.
The settlement by individual proposal came into effect as of yesterday, July 15, and involves credits administered by the Office of the Federal Attorney General (PGF) and credits whose collection is the responsibility of the Office of the Attorney General of the Federal Government (PGU). The text, signed by the Attorney General of the Federal Government, José Levi Mello do Amaral Júnior, regulates the negotiations provided for by Law No. 13,988/20.
The proposals for the negotiation of tax debts may be offered by the PGF, by the PGU or by the debtor.
Criteria
The classification of irrecoverable credits or those difficult to recover is made based on the analysis of the collection period established in the AGU’s rules; the sufficiency and liquidity of the guarantees associated with the credits; the existence of active installment plans; the prospect of success of the administrative and judicial collection strategies; the cost of judicial collection; the history of installment plans of the credits; and the payment capacity.
Legal entities with credits considered irrecoverable or difficult to recover may pay a down payment of 5% of the amount owed and choose, for example, to make the remaining payment in a single installment with a 50% discount or in up to 84 installments with a 10% reduction.
Individuals may also make a down payment of 5% of the amount and will have the possibility of paying the remaining amount in a single installment with a 70% discount or in up to 145 months with a 10% reduction.
The debtor will be notified of the proposal by electronic or postal means. For this, however, the debtor must register on the platform of the Sapiens Dívida system, in the settlement module of the Office of the Attorney General of the Federal Government, available on the AGU website.
Source: Agência Brasil
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