Brazil: PERT Debt Consolidation Program

On December 10th, the Federal Authority on Taxes in Brazil (RFB) published the normative Instruction No. 1.855/18 which outlines the modalities of the PERT debt consolidation program. PERT (Programa Especial de Regularização Tributária) also known as „Demais Débitos“ (other debts) is a program based on the Law No. 13.496/17 as well as normative Instruction RFB No. 1.711/17.

 

The new regulations are:

  • The debt consolidation can only be carried out electronically thorough the RFB website between December 10th-28th 2018 between 7a.m. and 9p.m.
  • Thje consolidation of tax and social contribution debts must be carried out using the DARF document (Documento de Arrecadação de Receitas Federais).
  • Debt consolidation through PERT is omitted if the taxpayer has regulated his situation until December 28th, 2018

 

The following debts can be included into PERT:

  • Debts that were due until April 30th, 2018 if they have not been paid until now
  • Debt from other tranches whose waiver has been formalized until December 7th, 2018
  • Debts whose original or entitling documents were submitted until December 7th, 2018

 

If payments were made using tax credits that have been administered by the RFB, a consolidation is only possible if the tax payer submits his electronic refund request by December 9th, 2018 using the PER/DCOMP program.

The Consolidation will only be completed (and PERT granted) if the tax payer pays in cash and/or all payments have been completed until December 28th, 2018.

It can be emphasized that tax payers have the chance to correct the type of debt regulation at the moment of consolidation. Furthermore, they can apply for the usage of a debit system with the RFB which is not possible at the time of consolidation.

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