- has federal tax credits without suitable guarantees, whether or not registered in active debt of the Union, in administrative or judicial scope, in an amount above R$ 15 million and corresponding to more than 100% of the known assets. This takes into account the total assets reported in the last balance sheet recorded in accounting;
- have federal tax credits registered in active debt of the Union, with a value equal to or greater than R$15 million in an irregular situation for a period equal to or greater than 1 year; It is
- is a related party of a legal entity deregistered or declared unfit in the last 5 years, with tax credits in an irregular situation whose amount totals equal to or greater than R$15 million, whether or not registered in active debt of the Union.
This way, the persistent debtor will be included in the tax register.
In his view, the stubborn debtor “These are people who open companies to simply have debt. These are people who open companies and harm competition. So, whoever is calling us to move forward, not give up in the face of these arguments”.
According to Barreirinhas, the amount of debt between the 1,100 companies is about R$240 billion. The secretary was also asked about complementary bill 164 of 2022, which deals with the topic and is being processed in the Senate.
“We intend to approve it by ordinary law. If the complementary law is subsequently approved, congratulations. I root for her”he declared.
Robinson Barreirinhas, however, reinforced that the situation must be discussed by ordinary law. “We are convinced that our law is better because it is applicable, solves the problem and the resistance from some sectors that we are feeling should perhaps encourage us even more”he said.
According to him, there is support from the financial market for the government on the topic: “The market has supported us, it has insisted that we move forward with this issue of stubborn debtors. It seems to me that this is a matter that has direct implications for criminal legislation. The crime is dealt with by ordinary law. All exceptions to suspension of punitive claims and distinction are by ordinary law. We are dealing with persistent debtors, who will not have this benefit under ordinary law. We are dealing with federal taxes by ordinary law”he said.
The head of the Tax Authority also mocked a statement made by a journalist about the PL having “limited impact”. Here’s what he said:
“If you allow me, everything you said is an argument for not leaving either the ordinary law or the complementary law. Make the complementary law, approve it. Let me approve my ordinary law. Don’t disturb my party […] So say yours is better. Congratulations. You have been trying to approve it since 2022. Let’s approve it all together. Or is anyone here in favor of persistent debtors? I’m not and I’m sure the people who told you that shouldn’t be either. Let’s approve both. What is the problem? […] While we are here debating, people are there without paying. No one will receive this amount. We do not expect to receive this amount.”
The secretary also said that there is a complex process for anyone considered a persistent debtor to be arrested.
“For you to be arrested, you have to do your best. You have to commit the crime and be convicted in all instances of criminal justice. We’re not messing with that. What’s more: if you are still convicted there, our Brazilian legislation is very good. If you pay the debt in installments, it will be suspended. If you pay, the punishment ends. We’re not messing with that either.”he declared.
Subsequently, he denied that the persistent debtor will be arrested for being in the condition presented by the PL: “I’m not saying that the guy will be arrested for being a persistent debtor. He must have committed a crime, he must have defrauded the tax authorities, he must have appropriated money that should have been passed on to the tax authorities. These are the people we are dealing with”he said.
