National Farm Debt Negative Certificates will be unified

From October 20, 2014, the certificates that prove the fiscal regularity of all federal taxes, including social security contributions, both within the scope of the Federal Revenue and within the scope of the National Treasury Attorney, will be unified in one single document. The unification of the Negative Certificates is provided for in Ordinance MF 358, of September 5, 2014.

Currently, the taxpayer who needs to prove his regularity with the tax authorities must present two certificates: one relating to social security contributions, known as the INSS certificate or social security certificate, and the other relating to other taxes.

With the unification the Certificate will be obtained through the following procedures:

1. with only one access, the taxpayer will obtain the document that attests his fiscal situation before the National Treasury, which simplifies the procedure for the taxpayer and reduces the cost of the administrative machine;

2. the management of the system for issuing the Revenue Certificate and the Attorney's Office is unique, reducing the costs of developing and maintaining systems;

3. if it is not possible to issue a certificate through the internet, the taxpayer will be able to consult their pending issues on the e-CAC itself, on the Federal Revenue website, without the need to go to a unit;

4. two services will be available at e-Cac: Tax Status and Tax Status - Complementary Report, which can be accessed by access code or by digital certificate, that is, from home even the taxpayer will have access to their information;

5. once any pending issues are settled, the certificate will be obtained on the internet itself;

6. there will no longer be a prohibition to obtain a certificate before 90 days after the expiration of a previous one, as it existed in the social security contributions certificate: a new certificate may be issued at any time;

7. taxpayers with up-to-date social security installments will be able to obtain a positive certificate with negative effects on the internet (currently those who have social security installments, even if regular, have to go to a Revenue unit to request the certificate);

8. some other situations that took the taxpayer to the Revenue units were also resolved so that the taxpayer can have the certificate on the internet;

9. the unified certificate ceases to have a specific purpose, that is, once the certificate is obtained, it is valid for proof of regularity at the National Treasury for any purpose;

10. legal entities that own many establishments may have the issuance of the new Certificate at the time of application via the Internet (for these taxpayers the issuance of the social security certificate only occurred on the day after the request).

It should be noted that, as of 10/20/2014, if the taxpayer needs to prove regularity with the National Treasury, he must present a single certificate issued from that date OR, if he has a certificate social security and one of the other taxes, issued BEFORE 10/20, but within the validity period, you can present them, as they will remain valid within the period of validity indicated in them; but if the taxpayer has only one valid one, he will have to issue the new Unified Certificate.

The issuance of a Certificate of Tax Compliance for Rural Property and Works has not undergone any changes.