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ARTICLE · 18 JANUARY 2017

Provisional Measure No. 766/2017: Creation Of The Tax Regularization Program

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On January 5, 2017, Provisional Measure No. 766/2017 was published in the Official Gazette, creating the PRT administered by the Brazilian RFB or "Brazilian IRS" and the Office of the PGFN.

BrazilTax
Carolina Bottino
Carolina Bottino
Thais Rodrigues
Thais Rodrigues
Diana Castro
Diana Castro
Pedro Lameirão
Pedro Lameirão
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On January 5, 2017, Provisional Measure No. 766/2017 was published in the Official Gazette, creating the Tax Regularization Program ("PRT") administered by the Brazilian Federal Revenue Service ("RFB" or the "Brazilian IRS") and the Office of the Attorney General of the National Treasury ("PGFN").

The program, which was created by the Brazilian federal government, allows the payment of federal tax debts due by November 30, 2016, including debts that are already subject to previous installment payment programs, that are being discussed in administrative proceedings or judicial lawsuits or that arise from tax assessments issued after the publication of the provisional measure. Note that the program does not grant any discounts of interest or fines.

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