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ARTICLE · 21 JANUARY 2015

Special Tax Programs For Business Under Judicial Reorganization

Mayer Brown
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Law 13.043/14 was recently enacted, derived from the conversion of Provisional Measure 651/14.

BrazilTax
Ivan Tauil
Ivan Tauil
Eduardo Maccari Telles
Eduardo Maccari Telles
Leonardo Morato
Leonardo Morato
Celso Grisi
Celso Grisi
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Keywords: judicial reorganization, tax installment plan

Law 13.043/14 was recently enacted, derived from the conversion of Provisional Measure 651/14. Among other additional modifications, the referred Law inserted Article 10-A to Law 10.522/02, which foresees the possibility of companies and shareholders under judicial reorganization being granted with a federal tax installment plan, pursuant to Articles 51, 52 and 70 of Law 11.101/05.

According to Article 10-A of Law 10.522/02, companies under judicial reorganization, are allowed to reschedule their federal tax debts in up to 84 (eighty four) monthly installments, calculated pursuant to the following percentages, and applied on the total due amount:

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