Provisional Measure 783, which established the special tax
regularisation programme (Programa Especial de
Regularização Tributária, or PERT)
was published in the Extraordinary Edition of the Official
Gazette on May 31 2017.
The new programme covers tax and non-tax debts, due up to
April 30 2017, even those included in previous programmes for
payment of debts in instalments (terminated or active),
undergoing administrative or judicial discussion, or from
assessments made after the publication of the measure, provided
that the accession to the programme occurs by August 31
In the context of the PERT, the debts with the Brazilian
Federal Revenue Service (RFB) or with the Attorney General of
the National Treasury (PGFN) may be settled by payment in cash
or in five to 175 instalments. Unlike the previous programme,
the new one provides for reductions in interest and fines on
the debts, depending on the payment method chosen by the
Such reductions can range from 50% to 90% of interest on
arrears and from 25% to 50% of fines for late payment, fines on
assessment of the debts, and independent penalties.
It should be noted that, as the previous tax regularisation
programme, this new programme allows for the use of credits of
tax losses and of the social contribution on net profit (CSLL)
tax losses of one’s own, of the entity responsible
or co-responsible for the debt, and of parent companies and
subsidiaries, for payment by instalment of the debts included
in the programme.
The Provisional Measure entered into force on the date of
its publication, and is incumbent on the RFB and PGFN to enact,
within 30 days, the acts required for the performance of the
procedures defined by the Provisional Measure.
This article was prepared by Mauri Bórnia
and Juliana Mari Tanaka, members
of Machado Associados’ indirect tax team.