ARTICLE · 01 NOVEMBER 2017

Brazilian Government Establishes The Tax Regularisation Programme (PRT)

Noronha Advogados

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In the case of debts under administrative or judicial dispute, it is necessary that the taxpayer withdraws beforehand the disputes involving the debt to be included in the Programme.

BrazilTax

Thiago Santos Barroca

On 5 January 5 2017, Provisional Measure No. 766/2017 was published, establishing a new Tax Regularization Programme.

The new Programme is an opportunity for companies and individuals to pay their tax or non-tax debts, due on or before 30 November 2016, or charged by the tax authorities on or after 6 January 2017.

All debts may be included in the Tax Regularisation Programme, including those that are subject to previous, terminated or active instalment programmes.

In the case of debts under administrative or judicial dispute, it is necessary that the taxpayer withdraws beforehand the disputes involving the debt to be included in the Programme.

The main attraction of the Programme is the possibility of compensating the indicated debts against related tax credits or against tax losses calculated for Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) purposes.

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