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Understand the bill that characterizes the “bad debtor” and strengthens the collection of active debt

Union's active debt

Proposal expands mechanisms for debt collection by the Attorney General of the National Treasury

In the Chamber of Deputies , Bill No. 1646/2019 , initiated by the Ministry of Economy, through the Attorney General's Office of the National Treasury (PGFN), aimed at characterizing and combating the “heavy debtor” and strengthening debt collection. active. 

The measures provided for in the Bill cover social security and non-social security debts and are intended to eliminate barriers that currently negatively impact PGFN's performance in collecting these debts. 

Public Hearing 

On 13 August, the Special Committee of the House of Representatives, designated to issue an opinion to the PL, approved a request for a public hearing with representatives of the National Confederations of Industry (CNI), Commerce (CNC) and Agriculture (CNA), to present the vision of the economic sector and discuss the effects of the PL on the productive sector. 

PGFN, which has among its legal attributions to enter debts in Active Debt of the Union and make the collection, will participate in the hearing, in order to demonstrate the gain arising from the approval of the project for free market and fair competition. 

Here are the main points of the Bill: 

Fight against the usual debtor 

According to the PL, individuals or legal entities in the above-mentioned situation - debts over R $ 15 million in irregular situation for more than one year - and who practice tax evasion to circumvent the payment of obligations may be considered as obligor debtors, after prior notice. administrative procedure, in which they will be assured of contradictory and broad defense. 

Among the administrative restrictions that may apply to the non-performing debtor are the cancellation of the tax registration (CNPJ) and the impediment of enjoying any tax benefit for a period of 10 years, including installment payments and debt forgiveness. 

Credit Recovery 

The Project allows PGFN, in order to recover credits registered in the Union's active debt classified by the Attorney's Office as "unrecoverable" or "difficult to recover", to offer different conditions for settlement and may grant discounts of up to 50% of the total amount. debt and installment payments within 60 months. 

The discount can only be provided in case of no fraud and for credits on collection by PGFN for at least 10 years. The project also provides that the discount cannot be applied to the principal amount of the debts, but only to ancillary installments, such as interest and penalties. The discount does not apply to specific credits either from the National Simple and the Severance Indemnity Fund (FGTS). 

More responsive billing 

In order to qualify the administrative collection, the PL also proposes to allow the hiring of services, by bidding process or accreditation, to assist the administrative collection activities, including promoting contact with debtors by telephone or digital means. 

Among the measures there is also the possibility of hiring a company specialized in the management, custody, transport and disposal of assets subject to judicial attachment; and the widening of the fiscal injunction's scope, which aims to prevent the debtor's asset emptying that puts or tries for assets on behalf of third parties, paralyzes its activities or reduces equity, in order to compromise the tax credit.