Government closes agreement on Carf, maintains casting vote, but without fines for taxpayers

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Collegiate body judges disputes between taxpayers and the Tax Authorities. The government reached an agreement with the Brazilian Bar Association (OAB) this Tuesday (14) in an action on changing the rules of the Tax Appeals Administration Council (CARF) – a collegiate body that judges disputes between taxpayers and the Tax Authorities. . Under the terms agreed, the casting vote remains valid, but with more favorable conditions for taxpayers (understand more below). The changes in CARF’s rules are a central part of the economic area’s package to get around the public deficit forecast this year, of around R$ 200 billion. The agreement was presented by the OAB to the Federal Supreme Court (STF) for analysis by the rapporteur of the action presented by the entity, Minister Dias Toffoli. The OAB questioned a government provisional measure that changed the Carf rules. Agreement According to what was agreed, when a company or individual loses a case in CARF due to the casting vote, the fine and interest will be canceled, provided that the taxpayer pays the principal amount within 90 days. If the amount is not paid and the taxpayer decides to go to court, the interest will be charged again, but not the fine. Quality vote The end of the so-called quality vote was approved in 2020 in the Legal Taxpayer MP, Law 13.988/20 – and, according to experts, it went on to favor the taxpayer in case of a tie. In January, the tie-breaking vote came back into effect as a provisional measure, but generated criticism. This is because the Carf groups are made up of representatives of taxpayers and the Treasury. Before the law, in the judgment of administrative questions related to taxes, the tiebreaker was up to the president of the group, occupied by a representative of the Treasury, which, in theory, would benefit the Treasury.

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