Alckmin sanctions law that releases interest-free payment of debts with Federal Revenue

The acting president, Geraldo Alckmin (PSB), sanctioned Law No. 14,740/2023, which provides for the payment of debts with the Federal Revenue Service without interest or fines. Debts can be settled with a 100% reduction in late payment interest, upon payment of half of the debt in cash, with the remainder in 48 successive monthly installments. The new rule was published this Thursday (30) in the Official Gazette of the Union (DOU).

The law does not provide for interest reduction for payments in excess of 49 installments. In this case, interest equivalent to the Selic rate for federal bonds and 1% for the month in which the payment is made will be added to the value of each monthly installment. In addition, the use of tax loss credits and the negative calculation basis of the Social Contribution on Net Profit (CSLL) will be allowed to pay the 50% in cash, limited to half of the debt to be paid.

Own court orders or those acquired from third parties can also be used for payment in cash, according to Planalto. “With this measure, the aim is to promote fiscal regularization, with the aim of reducing the stock of credits in collection and increasing tax collection,” said the government, in a note.

According to the new rule, anyone who has debts with the Federal Revenue Service will be able to adhere to self-regularization up to 90 days after the regulation of the rule, through confession and payment or installments of the full amount of taxes, plus interest (Selic), with removal of the incidence of late payment and ex officio fines.

The law originated in PL 4,287/2023, initiated by Senator Otto Alencar (PSD-BA), which received a favorable report from Senator Angelo Coronel (PSD-BA) at the Economic Affairs Committee (CAE) and was subsequently approved by the Chamber of Deputies.

“Self-regularization covers taxes that have not been established by the date of publication of the law, including those that are undergoing inspection procedures. The measure will not apply to companies participating in Simples Nacional (Special Unified Regime for the Collection of Taxes and Contributions owed by Micro and Small Businesses)”, says the government note.