Government Extends validity of negative debit certificates already issued

By Eliane Cunha


A Joint Ordinance RFB / PGFN No. 555 was published in the Federal Official Gazette (DOU 24/03) and foresee negative effects of the coronavirus pandemic on the economy.

The Secretariat of the Federal Revenue of Brazil (RFB) and the General Attorney of the National Treasury (PGFN) have extended for 90 days the term of validity of Negative Debt Certifications (CND) and Positive Certifications with Negative Effects (CNEND), Federal Tax Credits and Federal Debt.

· CND is prohibited when there are no pending issues related to debts, registration data and order submissions administered by the IRS, or enrollment in the Union’s active debt.

· CPEND, on the other hand, is detected when there is a pending issue, but its effects are suspended (for example, due to a court decision).

The measures are valid only for Joint Certifications that have already been issued and are still in the validity period.

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