§ 6 – In the transaction, all the guarantee modalities provided for by law, including actual or fiduciary amounts, the fiduciary assignment of credit rights, the fiduciary disposition of movable, immovable property or rights, as well as net claims and certain claims of the taxpayer in favor of the Union are recognized in a final decision. “The relationship with the taxpayer cannot be suspect,” said the attorney general of the national finance ministry, José Levi Mello do Amaral Júnior. “It must be a constructive dialogue, for the benefit of the public interest and the public good,” he added. For Levi, the MP brings a paradigm shift between the Treasury and the taxpayer, from a conflictual relationship to a cooperative one. provided for in art. In accordance with Article 171 of the National Tax Code – CTN, Law No. 5 172/1966, the tax transaction represents a fair tax alternative to the previous practice of repeated special instalments (refis), which had a negative effect on recovery and conferred advantages on taxpayers with a high capacity to contribute. According to President Bolsonaro, the measure can also be described as a “second-chance deputy” compared to a relationship in which the parties reconcile after a crisis. “How many times do we not give our love a second chance? The goal of this Member is to do good to others. We want a lighter and more enterprising Brazil. Brazil is not socialist in the economy. There is enormous state interference on those who produce. We cannot look at taxpayers and those who produce with the idea that there is a source of revenue for us,” Bolsonaro said.
§ 4 – Taxpayers who have carried out a transaction will be deceived for a period of two (2) years from the date of completion of the formalization of a new transaction, even if it relates to different debts. “Article 19-E. In the event of equality in the assessment of the administrative procedure for determining and claiming the tax credit, the coordination of quality referred to in Article 25(9) of Decree No 70.235 of 6 March 1972, which is favourable to the taxable person, does not apply. § 3 § Compliance with the principle of transparency is effective, in particular by disclosing all transaction conditions concluded in electronic form with information, which allows the fulfilment of the principle of isonomy, protected by secrecy. The Planalto Palace was organized Wednesday morning, 16.10., with the signing of a provisional measure (MP) aimed at promoting agreements and regularization of the situation of taxpayers indebted to the Union. The objective of the Bolsonaro government with the “deputy of the legal taxpayer” is to reduce disputes between the federal tax administration and taxpayers with debts to the Union and to facilitate the receipt of credits considered difficult to collect. The MP provides that tax benefits will only be granted if there is a demonstrated need and through an individual assessment of eligibility and provided that the other conditions and limitations set out in the text are respected. The measure involves significant changes in the relationship between the debtor taxpayer and the tax administration, as it gives priority to finding negotiated solutions between the parties. III – determine the need to adapt the taxpayer or controller to the tax administration`s understanding of future or incomplete operative events. § 2 – The proposed transaction should preferably relate to controversies limited to the economic or productive segment, the group or universe of taxpayers or the defined guardians, with the possibility of modifying the tax system. § 11. Benefits under previous instalment payment programmes still in force shall be maintained, taken into account and consolidated for the purposes of the operation, which shall be limited to the amount relating to the balance of the instalment concerned, taking into account outstanding and settled payments, in the respective proportion of the amount due, provided that the taxpayer is in a regular situation under the programme, and where applicable, whether it is subject to: Administrative or judicial proceedings, the accumulation of reductions between the transaction and the respective payment programmes is no.
