The Secretary of the Brazilian Tax Office (SRFB, for its acronym in Portuguese) published last September 4th, in the Official Gazette, the decree 1265/2015. This decree approves the procedures for the Special Administrative Collection. This decree consolidates 25 measures provided in various legislations with the aim of improving the recovery procedures tax credit (CT) and, consequently, promote the growth and sustenance of the collection of federal taxes.
The debtors selected for the Special Administrative Collection will be advised to settle their debt. This is an action of the Tax Agency which aims to encourage the self-regularity and prevent the need of the Administration to take legal actions that could translate into losses for the taxpayers themselves and the economic activity.
If the taxpayer fails to regularize its debt, then the measures envisaged will be adopted, including enrollment in the Information Register of unsettled credits of Federal Public Sector (CADIN), exclusion from the system of special deadlines, the seizure of assets and rights or exclusion benefits or tax incentives, among others.
The Special Administrative Collection will also be applied to members and partners who meet jointly by debt.