Normative Instruction 1,697/2017 published in the Official Gazette on 1 February 2017 regarding special programme for the payment of federal tax and non-tax debts.
According to Normative Instruction payment of the debts may be made as follows:
- 20% of the debt in cash and the outstanding amount through the use of credits originated from losses and from a negative taxable base computed for the social contribution on the net profit;
- 24% of the debt in 24 monthly installments and the outstanding amount through the use of credits originated from losses and from a negative taxable base computed for the social contribution on the net profit;
- 20% of the debt in cash and the outstanding amount in up to 96 monthly installments.
