What are the types of tax transactions?

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In general terms, the Law defined three types of tax transactions, according to the way in which the taxpayer can join the program. They are:

by individual proposal, simplified or not;
by adhesion, in other cases of legal or administrative tax disputes and
by adhesion, in cases where a small value is being discussed.
In a transaction made by adhesion, the taxpayer simply agrees to the terms of the notice and adheres to the proposal, and it is not possible to discuss the payment conditions.  

The transaction by individual proposal of the taxpayer gambling data south africa allows him to present a negotiation proposal directly to the PGFN, to regularize the debts registered in the active debt of the Union.  

In this modality, the conditions are actually discussed and a personalized analysis of each taxpayer's situation is carried out.

Current tax transaction | Notice No. 3 of 2023
Through notice no. 3 , the National Treasury Attorney General's Office currently offers an interesting transaction in the form of membership, for taxpayers who have debts of up to R$50 million.  

The modality most accessed by taxpayers in this notice is the so-called “ Transaction by Payment Capacity ”.

The benefits of this modality are granted according to the taxpayer's classification, and only those classified as C or D will be able to obtain discounts and longer terms.  

The aforementioned classification is carried out under the terms of art. 24 of ordinance no. 6757 of 2022, based on the taxpayers' ability to pay, in the following order:

I – Type A credits: credits with a high recovery prospect;

II – Type B credits: credits with an average recovery prospect;

III – type C credits: credits considered difficult to recover; or

IV – Type D credits: credits considered unrecoverable.

Taxpayers A or B were only left with the benefits related to facilitated entry and discounts on legal additions.

For taxpayers C or D, the new notice establishes that the discount percentage will depend only on the payment capacity and credit recovery, regardless of the number of installments, contrary to what was established in previous notices. 

In other words, now the discount is no longer proportional to the term, it depends exclusively on the taxpayer's ability to pay.

As a general rule, down payment payments correspond to 6% of the total value of the consolidated debt and will be made in up to 6 installments, with the remainder being payable in up to 114 monthly and successive installments.