The measure was formalized on Wednesday through the General Resolution No. 5750/25published in the Official Gazette.
The decision of ARK It was adopted after different business entities They will claim changes in the deadlines. The main argument was that the documentary registration and validation systems made it difficult to comply with the times provided by the previous regulations.
With this modification, The agency states that it seeks to “reduce those administrative obstacles”offering taxpayers greater flexibility and simplification in the tax determination process.
Impact on the new “VAT Portal”
The flexibility is framed within the Comprehensive and assisted system of VAT determinationknown as VAT PORTALa platform that centralizes the liquidation of the tribute.
By allowing a greater margin to compute perceptions, it seeks Improve system efficiency and grant predictability to companies.
Key differences with the previous scheme
Before this change, perceive thems could only be computed in the fiscal period in which they were practiced. Now, five additional periods are added for use.
The regulations also contemplate an exception: in specific cases, can be applied in the immediate previous periodprovided that the operation corresponded to that period and perception would have been practiced before expiration.
In addition, if a calculation arises a balance in favorit will be considered as direct incomewith the possibility of applying it in accordance with the provisions of the Article 24 of the VAT Law.
Source: Ambito
