As of 8 am today (1st), taxpayers can join the Tax Litigation Reduction Program, also known as Zero Litigation. Deadline is March 31st at 7pm. Membership can be requested through a digital process at the Federal Revenue Service Center (e-CAC). Access to the e-CAC requires a silver or gold level account on the Gov.br Portal, digital certification (in the case of companies) or a special code that can be obtained using the receipt number of the last income tax return (for individuals ).The program, which extends to the Federal Revenue the model of tax transactions available since 2020 to the Attorney General of the National Treasury (PGFN), allows the renegotiation of tax debts based on the taxpayer’s ability to pay, in exchange for the waiver of actions in court (in the case of debts registered in the Union Active Debt) or administrative disputes in the Administrative Board of Tax Appeals (Carf), a body that judges in the administrative sphere debts with the Tax Authorities. Caixa Litígio Zero was announced about 20 days ago by the Minister of Finance, Fernando Haddad, as one of the measures to recompose the government’s cash in 2023. Litígio Zero provides for the renegotiation of debts with the Union under special conditions. Although the program works in a similar way to the traditional Refis, there is a difference because discounts will be granted based on the size of the debt and the type of taxpayer. on how easily they can be recovered by the Union, being type A credits (with high recovery prospects), type B credits (with medium recovery prospects), type C credits (hard to recover), or type D credits (irrecoverable). Discounts Individuals and micro and small companies with debts below 60 minimum wages will be able to obtain discounts of 40% to 50% on the total amount of the debt, with a period of up to 12 months to pay. For companies that owe more than 60 minimum wages, there will be a discount of up to 100% on fines and interest for debts considered irrecoverable and difficult to recover. These legal entities will also be able to use losses from previous years to deduct from 52% to 70% of the debt. micro or small companies, and R$ 500 for legal entities. The number of installments must adjust to the amount of the debt included in the transaction. Litígio Zero also provides for the end of ex-officio resources within Carf for amounts below R$ 15 million. In these cases, when the taxpayer wins in the first instance, the Federal Revenue Service will no longer appeal, ending the litigation. According to the Ministry of Finance, the measure will extinguish almost a thousand processes in Carf, in the total amount of R$ 6 billion, and will help to relieve the agency for the judgment of large debts. Zero Litigation. More information about the program can be obtained here.
Agência Brasil
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