Delivery in Accord as a Form of Extinction of the Tax Credit

an Analysis of the Federal Constitution of 1988, National Tax Code and PGFN Ordinance No. 32 of 2018

Abstract

Introduced in the National Tax Code as one of the modalities of extinguishing the tax credit, the delivery in accord payment had its application impeded by the absence of regulation. However, with the controversial issue of PGFN Ordinance No. 32 of 2018, the objective was to fill this gap, making it possible to offer real estate for the discharge of tax debts registered in active debt, as well as to enable an increase in the collection of the Federal Government in the face of economic crisis in the country and low recoverability of credits inscribed in active debt through fiscal foreclosures. Although the aforementioned Ordinance is to be commended for the PGFN’s initiative to make feasible the use of the institute for the discharge of tax debts, it has brought in questionable elements. In summary, we can cite as an example (i) the imprecision of the term “inservice” which is a requirement that the property must meet to be accepted; (ii) the obligor of the debtor to waive the reimbursement of any greater difference between the value of the property and the debt to be paid; (iii) the indispensability of the reports to be issued by official bodies, whether urban and by Incra, if rural which represents a potential risk of congestion of the organs; among other elements that will be analyzed later. The purpose of this article is to analyze the characteristics of the payment in the perspective of the Civil Code and National Tax Code, the characteristics of the Ordinance, conditions for acceptance of the property, criminal effects and controversial points. Although the Ordinance aims at the application of the institute, it is questioned whether this will enable this modality of extinction or even make its application unviable.