The Ministry of Finance increased the minimum amount for filing an ex-officio appeal by the trial teams of the Federal Revenue Judgment regional offices. As of February 1, the presidents of the classes will only appeal when the amounts in taxes and fines payable exceed R$ 15 million. Today, the floor is R$ 2.5 million.
The ordinance was published this Wednesday in the Official Diary of the Union.
The ex-officio appeal is the request for automatic review submitted to the Administrative Board of Tax Appeals (Carf). Thus, when the taxpayer wins in the first instance, the Federal Revenue Service will no longer appeal, ending the litigation. If the amount payable in taxes and fines exceeds the minimum amount, the Revenue must appeal.
The change published this Wednesday also applies to cases in which the taxpayer is excluded from the process due to passive illegitimacy, even if the requirement of full payment of the tax credit is maintained. Thus, if the Revenue understands that it should appeal to Carf, it is necessary to present a voluntary appeal.
Zero Litigation
The measure is part of the Tax Litigation Reduction Program, also called Zero Litigation Programand it was announced on the 12th. According to the Ministry of Finance, the measure will extinguish almost a thousand processes at Carf, in the total amount of R$ 6 billion, and will help to relieve the agency for the judgment of large debts.
The program also provides for the renegotiation of debts with the Union under special conditions. Subscriptions will be open between 8:00 am on February 1st and 7:00 pm on March 31st, 2023.
Individuals and micro and small companies with debts below 60 minimum wages will be able to obtain discounts of 40% to 50% on the total amount of the debt, with a period of up to 12 months to pay. Companies with debts above 60 minimum wages will have a discount of up to 100% on the amount of interest and fines and will be able to use Tax Losses and Negative Calculation Base of Social Contribution on Net Income (CSLL) to write off debts.
