# The provisional measure changes Law No. 12.973 of 2014 to extend the period during which the "presumed credit" and the "consolidation regime" are in force.

- Bill: MPV 1148/2022
- Subject: [Taxes and Economy](https://votodeverdade.com.br/en/assunto/impostos-e-economia/)
- Latest vote: March 29, 2023
- Page: https://votodeverdade.com.br/en/projeto/2345232/
- Official text: https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra?codteor=2479809 (The official text is in Portuguese, as it was voted.)

## Summary

The provisional measure changes Law No. 12.973 of 2014 to extend the period during which the "presumed credit" and the "consolidation regime" are in force. The official summary (ementa) does not detail what these mechanisms are, who can use them or for how long they will now be in force.

## Key points

- Amends Law No. 12.973 of May 13, 2014
- Extends the period of validity of the presumed credit
- Extends the period of validity of the consolidation regime
- The ementa does not state the new deadline or who benefits

## Votes

- March 29, 2023: approved, vote type: symbolic (no vote recorded for each deputy). Provisional Measure No. 1.148 of 2022 approved.

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