Brazil: Dudas en la legislación del Programa de Regularización Tributaria – PRT retardan el análisis de su conveniencia por parte de los contribuyentes.

El recién creado Programa de Regularización Tributaria – PRT, instituído por la MP 766/2017, publicada en 05/01/17, es uno de los temas jurídicos brasileños sobre los cuales más se habla en el comienzo del año 2017. Pero diferentemente de lo que pasó con los programas similares anteriores, en los cuales las ventajas evidentes eran los grandes tópicos de interés, en este destacanse las dudas de interpretación que llevan a los contribuyentes a esperar ansiosamente por la edición de las normas de procedimento que regularán el Prograsma, buscando encontrarle una mayor utilidad que la de la sencilla moratoria, yá prevista por la vía del aplazamiento o fraccionamento ordinario a nivel federal.

Hasta el presente momento lo que se sabe con toda certeza es que, en el ámbito de la Hacienda Pública (SRF), el PRT posibilita a los contribuyentes, personas físicas y/o jurídicas, el pago o la amortización de las deudas tributarias y no tributarias, vencidas hasta 30 de noviembre del 2016, con créditos de perdidas fiscales y base liquidable negativa de la contribución social sobre las ganancias (CSL) o con otros créditos propios relativos a tributos administrados por la Hacienda Pública (SRF), bien como el aplazamiento y fraccionamento de deudas en hasta 120 parcelas. Aplazamientos y fraccionamientos anteriores revogados o activos, en discusión administrativa o judicial, y las relativas a liquidaciones practicadas por la Administración, efectuadas después de 04 de enero del 2017 podrán ser incluídos en el PRT. A nível de la representación judicial de la Hacienda Pública (PGFN) es permitida apenas en hasta 120 parcelas para el mismo tipo de adeudo, ahora en fase judicial, con la reserva de que para las deudas superiores a 15 millones de reales será exigida la aportación de una garantia (fianza o seguro caución). De esa forma, aunque el PRT proporcione un plazo mayor para pago de las deudas, se comparado con los acuerdos de pago a plazo ordinários instituídos por la ley nº 10.522/2002, lo cierto es que no fueron concedidos descuentos en esta modalidad, tal como ocorrió en el REFIS (2000), PAES (2003), PAEX (2006), Refis IV(2009), Reaberturas del REFIS IV (de 2010 a 2014) y Refis de la Copa (2014).

La MP 766/2007 trae reglas objetivas sobre las condiciones y benefícios para amortización y pago de las deudas, pero no aclara muchos detalles, especialmente sobre los créditos fiscales. Por ejemplo, la expresión "créditos propios relativos a los tributos administrados por la Hacienda Pública (SRF), permite interpretar que serán admitidos otros créditos para el pago o abatimiento de las deudas, además de aquellos que derivan de perdidas fiscales o base liquidable negativa, pero la MP no explica cuales son esos otros créditos y ni el gravamen aplicable a ellos. Y más, no fue minuciosamente demostrada en la MP cuales son las deudas no tributarias que podrán ser incluídas en el acuerdo de pago a plazo, por tanto, persisten las dudas sobre el FGTS y las otras deudas con las autarquías federales, incluso, ignorase se havrán reglas especiales para esas exigencias. La forma en que ocurrirán las amortizaciones con las perdidas fiscales y la forma como serán calculadas las primeras parcelas de los planes de pago continuan oscuras, así como la forma y el momento en que serán aprovechados los depósitos judiciales existentes. Los motivos de rescisión o exclusión del programa, como por ejemplo la prohibición de incluir deudas consolidadas en cualquier otra forma de acuerdo de pago posterior, excepto la reparcelación ordinária, y la exigencia del cumplimiento regular de las obligaciones con el FGTS son otras de las cosas que necesitan ser tratadas de forma más transparente.

Claro que para muchas de esas dudas la tendencia es que sean aplicados  procedimientos e interpretaciones similares a los adoptados en los últimos programas  de regularización de deudas, especialmente el Refis IV (2009) y el Refis de la Copa (2014). Pero una novedad del PRT preocupa especialmente a todos, cual sea, la extensión y el verdadero significado de la previsión para incluir la totalidad de las deudas exigíbles, prevista en el "§ 2º, del artículo 1, según el cual: "La entrada en el PRT ocurrirá por medio de pedido a ser efectuado en el plazo de hasta ciento veinte días, contados a partir de la regulación establecida por la Hacienda Pública (SRF y PGFN) y alcanzará las deudas en discusión administrativa o judicial indicadas para entrar en el PRT y la totalidad de las deudas exigíbles en nombre del sujeto pasivo, en la condición de contribuyente o responsable." Creemos que aunque la redacción citada no es adecuada, esa inclusión compulsiva de todas las deudas en el programa refierese solamente a cualquier situación en que no esté en marcha un efectivo litígio administrativo (Auto de Infracción, Manifestación de Inconformidad) o judicial (ejecución fiscal o anulatória), pués, para esos casos litigiosos es clara la posibilidad del contribuyente escoger o no la inclusión.

En fin, la expectativa actual es que en la primera semana del mês de febrero sea publicado el referido reglamento que aclarará esas y todas las otras dudas, pués la norma legal que creó el PRT estabeleció un plazo de 30 días para que la Hacienda Pública  (SRF y PGFN, cada una de acuerdo con su competencia) edite los actos necesarios a la ejecución de los procedimientos, lo que abrirá, tambiém, el plazo de 120 días para la realización de los pedidos por los interesados. Por tanto, aconsejase a quien tiene muchas perdidas fiscales acumuladas, acuerdos de pago anteriores rotos o en fase de eso, bien como para quien precisa alargar los planes de pago en marcha para reducir los montos de las parcelas, que: preste atención a la divulgación de la regulación y que empieze a evaluar sus deudas, de forma a aprovechar lo que viene siendo llamado del último momento de regularizar la situación tributaria. Y hasta para quien no está en esas situaciones, el movimento político para revisar la MP en el Congreso, incluyendo descuentos en intereses y recargos, puede tornarse una oportunidad inesperada.

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