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Complementary Law 174/2020 was published on August 6, 2020, which allows companies opting for the Simples Nacional to carry out a tax transaction resolving disputes with the PGFN – Attorney General of the National Treasury.

With this new law, Simples companies are subject to the rules of Law No. 13,988/2020 (Lei do Contribuinte Legal), published in April of this year.

In accordance with criteria of convenience and opportunity, the Attorney General's Office of the National Treasury has published Ordinances regulating the tax transaction of federal tax debts.

Among them is Ordinance No. 9,924/2020, which deals with the extraordinary transaction, with a term of adhesion extended until August 31, 2020. In this case, the payment of tax debts in up to 142 installments, without discounts, may be authorized when the taxpayer is natural person, individual entrepreneur, microenterprise, small business, educational institution, Santa Casa de Misericórdia, cooperative society, or civil society organization, as defined in the terms of the law.

Ordinance No. 14.402/2020 is also in force, which deals with the exceptional transaction, with a term of adhesion until December 29, 2020. This hypothesis is intended for companies that demonstrate a considerable decrease in revenue compared to the same period in 2019. Based on some information provided by the interested taxpayer to the Attorney General of the National Treasury, it will assess the degree of recoverability of the tax debt. If the debt is classified as irrecoverable or difficult to recover, the taxpayer may adhere to this transaction hypothesis, otherwise, it will not be possible.

If the taxpayer's debt is approved for an exceptional transaction, discounts of up to 100% of the charges may be granted (late payment fine and interest), as long as they do not exceed 70% of the total debt amount. Also, in some cases, installment payments may be made in up to 133 monthly and successive installments.

These two hypotheses, in principle, apply only to legal entities not opting for the Simples Nacional.

So much so that, on August 7, 2020, one day after the publication of Complementary Law 174/2020, the Attorney General of the National Treasury published Ordinance No. 18731/2020, which deals with the exceptional transaction for debts of the Simples Nacional.

The rules are basically the same as for the normal exceptional transaction, with a term of adhesion until December 29, 2020.

Check in the annex the full text of LC No. 174/2020, as well as the PGFN Ordinances that regulate the aforementioned tax transaction hypotheses.

LC 174 2020 Simple National Transaction

Port PGFN No. 9924 – 2020

Port PGFN No. 18731 – 2020 Simple National Exceptional Transaction

ORDINANCE No. 14.402, OF JUNE 16, 2020 Normal Exceptional Transaction