The Chamber of Deputies approved the processing of a Bill (PL) that provides for the creation of a Taxpayer Defense Code for Public Treasuries.
Among the new features of the initial text of the PL, it is possible to mention the provision of discounts for the debtor taxpayer, which are:
– 60% discount if payment is made within the deadline to initially contest the launch;
– 40% if the debt is paid during the administrative process in the first instance and until the end of the deadline to file a voluntary appeal;
– 20% in other cases, as long as payment occurs within 20 days after the definitive establishment of the tax credit.
Such discounts will be computed at half in case of fraud, intent or simulation.
The Code also establishes the maximum fines that the Tax Authorities may apply, reaching 100% only in some cases, the percentage of which may be doubled in cases of intent, fraud or simulation.
