The Board examines the Bill (PL) 4554/12 by Mr Valdir Colatto (PMDB-SC), which grants 90 days for individuals and companies subpoenaed by omission or delay in delivery of the Income Tax regularize their situation without worsening penalty. According to the text, the period shall be counted from receipt of the subpoena.
Currently, the Law 8.981/95, which deals with the subject, establishes penalty if the tax return is submitted after the deadline set by the IRS. The fine may be increased by 100% over the amount previously applied to regularization is not made within the period specified in summons.
The penalty today is, in the opinion of Colatto, legitimate and necessary. He argues, however, that the aggravation by not answering the summons within is detrimental to the taxpayer. "The usual time limits indicated in the IRS summons, 20 or 30 days, are insufficient for the survey data and documents," said the deputy.
conduct
The project was appended to PL 3244/12, the Senate, which creates a gradation of fines for companies that fail to comply accessory tax obligations. The proposals proceed through conclusive in character and will be reviewed by the committees on Finance and Taxation, and the Constitution, Justice and Citizenship.
Entirety of the proposal:
PL-3244/2012
PL-4554/2012
Reporting - Noeli Noble
Edition - Natalia Doederlein
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