Normative Instruction No. 2017 of March 30, 2021, amended Normative Instruction No. 1891 of 2019, which provides for the installments referred to in Law No. 10,522 of 2002.<\/p>\n
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The aforementioned Law was amended by Law 14.112 of 2020, to update the legislation regarding judicial reorganization, extrajudicial reorganization, and bankruptcy of entrepreneurs and business entities.<\/p>\n
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Among the articles that underwent changes is Article 17 of Normative Instruction No. 1891 of 2019, which previously stipulated an 84-month installment payment period for companies undergoing judicial reorganization, now extended to 120 months. It also reduced the initial value of installments through changes in the calculation system and established a new installment payment modality that allows for the inclusion of taxes subject to withholding at source and the IOF (Tax on Financial Operations) not collected by the National Treasury.<\/p>\n
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Article 5 of the same Normative Instruction 1891 was also amended with the aim of readjusting the procedure for registering social security contribution debts in the Confessed Debt Assessment (LDC).<\/p>\n
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Specifically, according to article 464 of Normative Instruction No. 971\/09, the LDC is the document establishing credit related to contributions covered by articles 2 and 3 of Law No. 11,457\/07, not declared in GFIP, resulting from a debt acknowledgment by the taxpayer.<\/p>\n
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Furthermore, this registration must be done by submitting an LDC application, according to the model in Annex IV, which was included in Normative Instruction No. 1891 of 2019.<\/p>\n
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Thus, the objective of the aforementioned changes is to make it easier for entrepreneurs and business entities undergoing judicial reorganization to access installment payment plans for tax debts.<\/p>\n
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Article by Adriana Bettamio Tesser<\/em>,\u00a0<\/em><\/strong>Lawyer, graduated in Law in\u00a0<\/em>\u00a02006 by FMU\/SP. A instru\u00e7\u00e3o Normativa n\u00ba 2017 de 30 de mar\u00e7o de 2021, alterou a Instru\u00e7\u00e3o Normativa n\u00ba 1891 de 2019, que disp\u00f5e sobre os parcelamentos de que trata a Lei n\u00ba 10.522 de 2002. Referida Lei foi alterada pela Lei 14.112 de 2020, para atualizar a legisla\u00e7\u00e3o referente \u00e0 recupera\u00e7\u00e3o judicial, \u00e0 recupera\u00e7\u00e3o extrajudicial e […]<\/p>\n","protected":false},"author":4007,"featured_media":3219,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-2037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"yoast_head":"\n
\nSpecialist in Customs Law,<\/em> Contracts, Family and Inheritance Law \/ Dispute Resolution. OAB\/SP No. 257.277<\/em><\/p>","protected":false},"excerpt":{"rendered":"