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ARTICLE · 03 JULY 2014

Regulation No. 9/2014

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Regulation No. 9/2014 amended Regulation No. 7/2013 to reopen until 07/31/2014 the deadline for installments and payment of tax liabilities owed to the Treasury, authorized by Articles 1 to 13 of Law 11.941/2009 (Refis).

BrazilTax
Marina Cyrino
Marina Cyrino
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Keywords: deadline, instalments, tax liabilities, Treasury

Regulation No. 9/2014 amended Regulation No. 7/2013 to reopen until 07/31/2014 the deadline for installments and payment of tax liabilities owed to the Treasury, authorized by Articles 1 to 13 of Law 11.941/2009 (Refis).

Said installment or payment covers the tax liabilities due until 11/30/2008 which where not subject to installments until 05/13/2014, by individuals or legal entities, consolidated per taxpayer, accrued or not, with suspension or not, included in the Treasury Debt, even in case of tax foreclosure already filed. Among others tax liabilities: (i) Contribution to the Social Security Financing (COFINS) of legal entities that provide professional services, referred to by Decree-Law n º 2.397/1987, repealed by Law No. 9.430/1996; (ii) the social contribution of employees and employers, related to the substitutive contributions and contributions of third parties; (iii) arising from the improper

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