1.0Chenut Advogadoshttps://chenut.onlineAdministradorhttps://chenut.online/author/administrador/(English) The new directions of the Brazilian Court of Auditors (TCU) – tax and social adjustments for paying purposes - Chenut Advogadosrich600338<blockquote class="wp-embedded-content" data-secret="XG9IUMEcnh"><a href="https://chenut.online/english-the-new-directions-of-the-brazilian-court-of-auditors-tcu-tax-and-social-adjustments-for-paying-purposes/">(English) The new directions of the Brazilian Court of Auditors (TCU) – tax and social adjustments for paying purposes</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://chenut.online/english-the-new-directions-of-the-brazilian-court-of-auditors-tcu-tax-and-social-adjustments-for-paying-purposes/embed/#?secret=XG9IUMEcnh" width="600" height="338" title="“(English) The new directions of the Brazilian Court of Auditors (TCU) – tax and social adjustments for paying purposes” — Chenut Advogados" data-secret="XG9IUMEcnh" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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[:en]The new directions of the Brazilian Court of Auditors (TCU) – tax and social adjustments for paying purposes Felipe Alves Pacheco (Lawyer in the Public Law team) The Brazilian Court of Auditors recently (Decision n° 1.054/2012) suggested guidance for agencies of the Executive, Legislative and Judiciary powers of the country in order to require from the contractors a certificate of debt settlement – CNDT (Negative certificate of debt of work, or positive with negative effect) attached to them, with the tax clearance certificates, as a condition for release of their payment. Such requirements assume the duty of companies, throughout the execution of the contract, to fit the qualifications and skills required for tenders, as a result of the law of settlement concerning calls for tenders and public contracts (Law n° 8.666/1993). However, if a tax or social irregularity of the company comes to be seen, the contracting agency could not refuse or suspend payment of the contractor, under penalty to retain an unjust enrichment of the Public Administration, although the service or offer has been made (Decision n° 964/2012). However, this circumstance can trigger the implementation of administrative disciplinary proceedings. In other term, the Administration may impose penalties provided by law (warnings, fines, [...]Chenut Advogados
Chenut Advogados
