Conteúdo

Federal tax clearance certificates to include Social Security debts

By Daniela Floriano

Ordinance No. 358, published by the Ministry of Finance and regulated by Joint Ordinance PGFN/RFB No. 1,751, brought significant changes to the issuance of federal tax clearance certificates. In addition to attesting taxpayers’ compliance with standard federal taxes, the certificate will now attest compliance with social security contributions determined by both the Federal Revenue Service (RFB) and the National Treasury Attorney’s Office (PGFN).

Before November 3, 2014, when the mentioned provisions entered into force, compliance with the tax debts administered by the Brazilian Social Security Institute (INSS) was attested in an independent document, with a validity period different from the one of the certificate issued by the RFB. The new unified tax clearance certificate (CND) will be valid for 180 days. However, any valid tax clearance certificate issued before October 20, 2014 can still be validly used until its expiring date.

In addition to unifying these clearance certificates, the ordinance brought other changes, namely: taxpayers with installment payment plans for social security debts can now issue certificates of suspended tax liability through the internet (“certidões positivas com efeito de negativas”); and a new certificate can now be issued more than 90 days before the expiration of the previous certificate, which means that a new certificate can be issued at any time.

These changes aim to facilitate the future use of tax credits to pay up social security debts. However, in our opinion, it is becoming increasingly difficult and expensive for taxpayers to prove compliance with tax obligations.

Compartilhe nas redes sociais

Newsletter

Assine nossa newsletter e receba nossas atualizações e conteúdos exclusivos!