The Normative Instruction published today in the DOU provides information necessary to consolidate the social security debts to be regularized in the form of the Special Tax Regularization Program (Pert)
RFB Normative Instruction # 1822 was published in the Official Federal Gazette today, which provides for the provision of information for the purpose of consolidating social security debts in the Special Tax Regularization Program (Pert), established by Law 13.496 of 2017 and regulated, within the scope of the Federal Revenue Service of Brazil, by Normative Instruction RFB No. 1.711, dated June 16, 2017.
Paragraph 3 of art. 4 of RFB Normative Instruction No. 1.711, dated 2017, established that "After the formalization of the application for membership, RFB will disclose, by means of a normative act and on its Internet site, the period for the taxable person to submit the necessary information to the consolidation of installment payment or cash payment with the use of credits. "
Normative Instruction RFB 1822 aims to comply with this determination, in relation to social security debts, establishing the necessary rules for the provision of information, which must be fulfilled in the period from August 6 to 31, 2018. The provision of information for the consolidation of the other debits will be carried out at a later stage.
As principais informações a serem prestadas são: o número de prestações, os créditos que serão utilizados para quitar parte da dívida e os débitos que o contribuinte deseja incluir no programa.