In a virtual trial held on 06/14 pp, the STF recognized the constitutionality of articles 5 and 9 of Law No. 9,964/2000, and, consequently, the installment payment of tax debts without a number of installments, or through payment of amounts by taxpayers who would not be able to amortize the debt.
The controversy has been dragging on since 2013, the year in which taxpayers who adopted REFIS I began to be considered in default and excluded from the aforementioned program, based on Opinion PGFN/CDA 1,206/2013. This is because the aforementioned Opinion understood that the default of those who adhered to REFIS I was configured, but that the way of calculating the value of the installments (percentage of gross revenue) implied an insufficient amount to amortize the debt (tiny or unpayable installments).
In its judgment, the STF ordered the immediate reinstatement of taxpayers who were in a regular situation with the payment of installments, and considered the methodology for calculating installments created by Law No. 9,964/2000 to be constitutional, even when these are considered insignificant or unpayable.
