The Attorney General of the National Treasury (PGFN) regulated the Exceptional Transaction by Ordinance no. 18,731, of August 6, 2020, and authorized by Complementary Law No. 174, of August 5, 2020 to split the tax debts of Micro and Small Companies (including MEI) under the Simples Nacional regime. The modality is available for adhesion, on the Regularize portal, until December 29, 2020. The Exceptional Transaction is destined to debts considered difficult to recover (type C) or irrecoverable (type D), taking into account the economic and financial problems suffered by the taxpayer due to the pandemic.

Access the concierge to learn more: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=111566