On May 28, 2018, the Official Press published Ordinance PGFN No. 45/2018 ("Ordinance") which, in summary, sets forth modifications in the new procedures for the charge of debts enrolled as federal overdue tax liability, which until now has been regulated by Ordinance PGFN No. 33/2018.

Among the main modifications, the following should be highlighted:

  1. Mitigation of the possible scenarios in which the non-enrollment as overdue tax liability is conditioned to the previous inclusion of the judicial topic in the exemption list regarding contestation and appeal issued by PGFN (lines VIII to XI);
  2. Extension of the deadline from 10 (ten) to 30 (thirty) days to present advance guarantee  or to file the Administrative Request for Review of Registered Debt ( "PRDI");
  3. Specific provision establishing that the analysis of PRDI will observe the control of the legality of the debts sent for enrollment;
  4. Seizure of assets by assets and rights registration bodies will be applicable only for debts enrolled as federal overdue tax liability from October 1, 2018 onward;
  5. Inclusion of small rural property, family property and other assets are considered as non-submittable for seizure according to the specific legislation; and
  6. Extension of the deadline for the new procedures for the charge of debts enrolled as Overdue Tax Liability to became effective - the new date is October 1, 2018

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.