The Official Gazette of the Federal Executive issued the Normative Instruction nº 1717/2017, July 18, 2017, which aims to regulate matters of restitution, compensation, repayment and reimbursement of the following taxes covered by Brazilian Federal Revenue.
This Normative Instruction regulates the restitution, compensation, repayment and reimbursement of the following taxes / contributions:
- IPI (Industrialized Products Tax);
- PIS / PASEP and COFINS;
- IRPJ, IRPF and IRRF;
- CSLL (Social contribution on net income);
- IOF (Tax on financial transactions)
- ITR (Rural Territorial Tax);
- Social security contributions of individuals;
- Social security contributions of legal entity;
- Family salary and maternity wages;
- Social security contributions to other entities;
- AFRMM (Additional freight for merchant marine renewal);
- II (Import tax);
- IE (Export Tax);
- Other taxes and contributions collected in DARF and / or GPS.
One of the relevant amendments of the IN is the revocation of Normative Instruction 1300/2012, expressly establishes that credits of social security contributions under judicial discussion will only be valid after a final decision against which no appeal is filed. In addition, to use them, the procedure is specific, different from other taxes. The credits must be informed to the Revenue by means of an attached form of the normative instruction.
The utilization of taxes / contributions must carefully follow the rules presented in the Normative Instruction, in order to avoid tax authorities to disregard the procedure. The RFB at 1.717 / 2.017 establishes
- Taxpayer framing rules, so that you can recover the existing credits;
- Rules and procedures for formalizing the request with the RFB administration;
- Procedures to be adopted by the taxpayer in case of a positive or negative acceptance of the request;
- Which bodies will be responsible for the analysis of the concession or not the enjoyment of the "Benefit";
- Rules for updating / monetary correction of tax credits / contributions;
- How to recover the credits that the taxpayer may have.
Failure to comply with the rules may lead taxpayers to be subject to fine and interest on the amounts considered unpaid.
Through its specialized team, RSM follows legislative, labor and social security changes and is ready to support its clients to be in compliance with the new legislation approved.
Partner - Leader of Labor and Social Security