On May 23, 2024, Law No. 14,859\/24 was published, amending the legislation of the Events Sector Emergency Resumption Program \u2013 PERSE. Among some changes brought about by the new rule, art. 4\u00ba-B the requirement for authorization by interested taxpayers, with the Treasury Department, within a period of 60 days.<\/p>\n
As a result, the Federal Revenue Service (RFB) published last Friday, May 24th, Normative Instruction (IN) No. 2,195, which provides for the qualification of companies in PERSE. Taxpayers belonging to the events sector and who had, as their main CNAE code or preponderant activity, on March 18, 2022, any of the activities listed in Annex I of the IN, have until August 2, 2024 to apply for qualification through the E-CAC system, in which they must present the constitutive acts of the legal entity and other documents and information required in the electronic qualification form.<\/p>\n
Furthermore, the IN determines that the qualification will be conditioned, among other things: the taxpayer’s tax regularity; lack of convictions resulting from actions of administrative improbity; lack of debts registered in CADIN; lack of criminal and administrative sanctions arising from conduct and activities harmful to the environment; no debts with the FGTS, no active records with the CNEP and no judicial or administrative decisions forwarded to the RFB, related to impediments to the granting and enjoyment of tax benefits and special taxation regimes.<\/p>\n
The RFB will have until September 1, 2024 to comment on the requests and, in case of inaction for more than 30 days, the taxpayer may be considered tacitly qualified.<\/p>\n","protected":false},"featured_media":11139,"template":"","categories":[82],"class_list":["post-11138","publicacoes","type-publicacoes","status-publish","has-post-thumbnail","hentry","category-notes"],"acf":[],"yoast_head":"\n