The expert argues that quality coordination violates the principle of due process. “The duplicity of the Chief Executive`s vote, especially given the fact that he is a representative of the tax administration, has allowed the institution to assess administrative tax disputes impartially and fairly,” he said. If the invoice is recorded in the active debt, it means that the Treasury has not been able to recover this account in the normal way. It imposes a fine of 20% on the initial value. If the payment is made between registration and the court, the taxpayer can refund half of this fine. Tax official Augusto Fauvel says the end of the MP could have catastrophic effects. “I go further, incentives in this time of crisis must be expanded, with more delays, delays and alternatives, so that the taxpayer can regularize his tax situation,” he said. This MP regulates the so-called tax process, which is provided for in the National Tax Code (CTN). The government`s objective is to promote the regularisation of tax debts and the resolution of conflicts between taxpayers and the Union. In short, the law allows creditors and debtors, in the case of a union and a taxpayer, to negotiate an agreement to make payment of the tax debt.
However, each organization must set the rules and conditions for reaching an agreement with taxpayers. The regulation is expected to be published in November this year. Farmers and taxpayers will be able to negotiate the tax debt ratio with refunds on the 16th. Provisional measure 899/2019 signed in October 2019 of the statutory taxpayer established the conditions for the regularisation and resolution of tax disputes between the Federal Tax Administration and taxpayers with debts to the Union and regulated the institution of the “tax transaction”. The law allows creditors and debtors, in the case of a union and the taxpayer, to negotiate an agreement to make payment of the tax debt. The deputy of the statutory taxpayer sees the reduction of interest, the fine and gives the possibility of payment of the amounts in instalments. However, it did not include National Simple opters. The tax dispute arises when the taxpayer causes the government to contest a levy, whether tax or not.
If the government releases these fees, the taxpayer has 30 days to dispute the bill. It may do so in the context of an administrative procedure (dispute) or a court. It`s time for lawmakers to reach out to taxpayers According to the text approved Tuesday, Carf`s trials will no longer have the decisive vote of the president of the classes or chambers of the organization, a position still held by financial servers. Article 29 provides that in the event of equal opportunities in the assessment of the administrative procedure for determining and claiming the tax credit, the decision is in favour of the taxpayer without the need for a decisive vote. The maximum discount therefore depends on the composition of this debt. If most of the debt is due to interest and fines, the taxpayer may benefit from a higher discount. If most of this amount is the amount of the “original” invoice, the discount tends to be less. Consequently, the set-off of the taxpayer`s rights vis-à-vis the Union and the offering of guarantees were granted, in addition to voting, provided that they were recognised by a final decision. The term “active debt of the Union” refers to all debts recovered by the taxpayers of the Confederation and not paid.
Another helmsman celebrating the retention of the statutory taxpayer`s deputy is Mattheus Montenegro, a partner at the law firm Bichara Advogados. However, he says some amendments passed by the House of Representatives need further debate, such as “the extinction of quality voting in Carf.” As main measures, Law No. 13,988/2020 establishes the requirements and conditions for conducting transactions with federal loans, as well as the end of the so-called quality vote in the Board of Directors for Tax Complaints (“CARF”). With the publication of the aforementioned law, the discussion will be resolved favorably for the taxpayer in case of a tie. Lawyer Daniela Floriano, partner in the tax department of Rayes & Fagundes Advogados and judge at the Tax and Costs Tribunal (TIT) of São Paulo, also assesses the change positively.