Sanctioned law that allows the regularization of taxpayers registered in debt with the State

tributes

The tax and non-tax credit transaction law encourages the regularization of taxpayers with the state tax authorities

Manaus (AM) – Governor Wilson Lima sanctioned, this Thursday (13), the state law for the transaction of tax and non-tax credits, which allows taxpayers with debts registered in active debt to settle with the state tax authorities; it opens up new opportunities for job and income generation; and increases state revenue.

From the sanction, the Government of Amazonas, through the Attorney General of the State (PGE-AM), already prepares the regulation of the new law, which should be completed within 30 days and will include the definition of conditions and deadlines for the tax regularization process.

“This is an important law, it is a law for the transaction of tax and non-tax credits of those people who have some type of debt with the state tax authorities. They are those companies and people that stopped paying ICMS and that today are prevented from carrying out a project, from carrying out a credit operation with a financial institution and that now have the possibility of regularizing themselves”,

explained Governor Wilson Lima.

On behalf of the State, the PGE-AM Deputy Attorney General I, Eugênio Nunes Silva; acting Secretary of State for Finance, Alana Barbosa Valério Tomaz; the state secretaries of Government (Segov), Sérgio Litaiff, and the Chief of Staff, Flávio Antony.

The president of the Federation of Industries of the State of Amazonas (Fieam), Antonio Silva; the director of the Federation of Commerce of the State of Amazonas (Fecomércio), Enock Alves; the president of the Chamber of Shopkeepers of Manaus (CDL Manaus), Ralph Assayag; the president of the Commercial Association of Amazonas (ACA), Jorge Lima; economist Serafim Correa; the president of the Tax Rights Commission of the Brazilian Bar Association, Amazonas section, Hamilton da Fonseca; the author of the law’s callsign, state deputy Adjuto Afonso, who also chairs the Economic Affairs Commission of the Legislative Assembly of the State of Amazonas (Aleam), and also state deputy Dr. Gomes.

Dispute Resolution

The law proposed by the State and approved by the Legislative Assembly of the State of Amazonas (Aleam) sought to regulate the norm present in article 171 of the National Tax Code, which allows the States to institute, based on the law, the so-called tax transaction as a way of extinguishing the tax credit, resolving disputes through concessions between tax authorities and taxpayers.

The active debt is where the names of those who failed to pay taxes to the government on time. Litigation, on the other hand, is a legal term that refers to disagreements between the parties, with the opening of a lawsuit where the plaintiff files the claim and the defendant makes his defense.

According to the PGE-AM, the new legislation makes it possible to recover credits that are difficult to recover, reduce the costs of recovering public credit, in addition to unburdening the judiciary, bringing an environment of legal tax security for economic actors.

“In practice, we will have two modalities, one by adhesion, where we will launch a notice with the criteria and all those who meet the criteria will be able to access the website and simulate the installment method and already issue the slip and pay. And there will also be the individual transaction modality, where that taxpayer can go to the State Attorney’s Office, present their financial condition and build an agreement within the parameters that will be established in the decree”,

detailed the deputy prosecutor Eugênio Nunes.

It is also important to highlight, according to the prosecution, that the new legislation does not seek to favor tax evaders, but to allow economic agents who are effectively experiencing some proven financial difficulty to regularize their situation with the state tax authorities.

“As the State did not have this, the entrepreneur ended up closing the company or often leaving it hanging and having to open others with many problems. In this way, excluding interest, fines and being able to pay in installments, many will pay, will once again have the right to credit and many will actually start producing again in that company. So that’s really good. The governor understood this proposal and, from now on, the resolution will be happening. I believe that the consumer wins and the State also wins”,

evaluated the president of the CDL, Ralph Assayag.

As for the estimated values, from the enactment of the law, the PGE-AM will make the calculations based on discounts on interest and fines and according to the financial capacity of the company. However, based on the Attorney General’s Office of the National Treasury (PGFN), which has already implemented such normative regulation, an increase of between 20% and 35% of the total credits recovered by the State is estimated.

*With advisory information

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