M E M O R A N D U M
T O
C L I E N T S
PGFN Declaratory Act no. 03 – Five Year Term for
Social Security Contributions – Exemption of Judicial
Proceedings
Data 10/28/2010
Pursuant to the consolidated cases laws of the Superior Court of Justice “STJ” and to
the order rendered by the State Treasury Minister, Nelson Machado, who approved the
opinion issued by the Attorney General Office of The National Treasury,
“PGFN/CRJ/No. 2132/2010”, dated September 30, 2010, the Attorney General Office of
The National Treasury (“PGFN”) published Declaratory Act no. 03 on October 13, 2010,
eliminating the requirement to file appeals or answers. It and also authorizes the
withdrawals that have already been filed in judicial actions seeking to obtain a
declaration that the statute of limitations to form credits related to social security
contributions is five years, even for credits formed between the Constitutional
Amendment no. 08, of April 14,1977, and the Federal Constitution.
In the period at issue, the social security contributions did not have a tax nature,
therefore the National Tax Code (“CTN”) rules were not applied on them, but rather the
rules provided for in the Social Security Bylaws “LOPS” (Law no. 3,807, of August 26,
1960). Such position was altered with the enactment of the Federal Constitutional of
1988.
It is noteworthy to mention that the authorization is only granted to cases in which there
is no other relevant grounds for a judicial action than the five-year statute of limitations
in the period in question.
Should you require any further information on the above matter, do not hesitate to
contact us.
Responsible Counsel:
Igor Nascimento de Souza ([email protected])
Phone: 3201-7553
Cassio Sztokfisz ([email protected])
Phone: 3201-7554
Bruno Baruel Rocha ([email protected])
Phone: 3201-7588
The purpose of this memo, exclusively prepared for the clients of this Firm, is to inform them on the major legal changes and news. Should there
be any questions, our attorneys will be fully available for any further clarification.
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