A company filed a writ of mandamus against the Board of Trade of São Paulo (Jucesp) in order to register the corporate restructuring act, but without presenting the certificates of tax good standing from the INSS, FGTS, National Treasury, and Federal Revenue Service. The federal appellate judge and reporting judge of the case, Hélio Nogueira, however, explained that there is no legal provision for requiring a clearance certificate for federal taxes and active debt for the filing of a contractual amendment.
The appellate judge stated that the presentation of a clearance certificate for social security debts—provided for in Article 47, item I, letter “d,” of Law 8,212/1991—as well as the FGTS (Severance Indemnity Fund) good standing certificate—provided for in Article 27 of Law 8,036/90—are due.
“The clearance certificates for debts related to the INSS and the FGTS are required by the Board of Trade for the filing sought by the petitioner. With respect to the presentation of clearance certificates from the National Treasury and the Federal Revenue Service of Brazil, in the absence of a legal provision, the requirement proves to be unlawful,” he said.
(Source: TRF3 – Civil Appeal 0013906-85.2011.4.03.6100/SP)
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