In the Brazilian tax scenario, the Self-regularization Encouraged, established by Law No. 14,740 of November 29, 2023 and regulated by RFB Normative Instruction No. 2,168 of December 28, 2023, it represents a strategic opportunity for taxpayers seeking to regularize their tax situation.
This program, in effect from January 5th to April 1st, 2024, offers special conditions for the confession and regularization of tax debts administered by the Federal Revenue Service.
The Benefits of the Program:
One of the main advantages is the granting of special conditions for the regularization of taxes, allowing taxpayers to confess the debt and pay or split the full amount of the debts. In addition, the program offers exemption from late payment and official fines, in addition to a substantial 100% discount on late payment interest, alleviating the financial burden associated with accumulated debts.
Who Can Participate:
Individuals and legal entities responsible for taxes administered by the Federal Revenue Service can join this initiative. However, it is important to highlight the exceptions: debts declared or constituted until 11/30/2023, debts with original due date after 11/30/2023 and debts determined in the MEI or SIMPLES NACIONAL system are not included in the scope of the program.
Important Details:
A relevant observation is that, even excluding due debts after 11/30/2023, if an inspection procedure has been initiated by that date, it is possible to include them in the Incentive Self-Regulation program.
Although the text originally does not include references to services, it is important to mention that companies like SmartSolve can be strategic partners in this process. They offer specialized support and guidance, facilitating adherence to the program and helping to develop effective strategies for tax regularization.
The Incentive Self-regularization of the Federal Revenue in 2024 emerges as a unique opportunity for companies and individual taxpayers to adapt to tax rules. By understanding the program's benefits, criteria and exceptions, taxpayers can make informed decisions to alleviate financial burdens and avoid penalties. This limited membership period highlights the importance of quick and strategic actions, seeking tax compliance in a conscious and effective manner.
(BAUER, Sylvia. Federal Revenue 2024: Options and Advantages of Self-Regulation.)
