What CND Is?
What CND Is? When a Public-Private Partnership (PPP) agreement is signed, it is necessary for the private company to present a Negative Debt Certificate (CND) . Do you know what this is? Do you know what it is for? How and where to get? Check out our article on the subject and understand once and for all what CND is.
What is a CND?
Negative Debit Certificates are documents issued by public agencies (such as other negative certificates, which we will show below), the purpose of which is to show that a person, whether physical or legal, has no debts or pending claims with certain bodies at the date of issue. There is also the Positive Certificate of Defects with Negative Effect (CPEN) and the Positive Certificate (CP).
The Positive Certificate with Negative Effect is issued when there are debts with public bodies and these debts are with their liabilities suspended or are fully guaranteed by a garnishment constituted in a lawsuit for tax enforcement. CPEN may also have its issue determined by court decision.
The Positive Certificate is issued when there are debts with public agencies and these do not fit the conditions of the CPEN.
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The validity varies according to the certificate
Types of Negative Certificate
- Negative Certificate of Property: declares that the property does not have pending issues that prevent its sale (alienation, inventories, back taxes, etc.).
- Certificate Negative Protest: proves the existence or not of debts with the protest register (promissory note, checks, duplicates, etc.).
- Negative Certificate of Tax Enforcement: proves the existence or not of tax debts with municipal and state agencies in the period of 10 years, 20 years or more than 20 years;
- Negative Certificate of Bankruptcy and Concordat: document required in biddings to prove if there is any application for bankruptcy or bankruptcy of the legal entity.
- Negative Certificate of Labor Justice: it proves labor proceedings for both natural and legal persons. If it is related to the sale of property, it must be requested in the city of residence of the applicant.
- Negative Certificate of Federal Justice: it is requested to know if the respondent is responding or has already responded to some criminal process.
- Negative Certificate of Real Estate Taxes: verifies if there are real estate debts with the city hall (IPTU, garbage collection, etc.). It also verifies if there are debts of ISS and other fees of companies, entities and autonomous (licenses, plates, painting of facades, etc.).
- Negative Certificate of Social Security Deposits: proves the regularity in relation to the contributions of the social security, including registrations in active INSS debt.
- Certificate Negative Criminal: informs the existence of processes in the Federal Justice Courts of the State, is known as Nada Consta.
- Negative Certificate of Criminal Background: attests to the existence or not of pending criminal matters next to the Identification Institute of the Civil Police, Organ of the Secretariat of Public Security of each state or Federal Police.
When should we get a CND?
We have previously seen that a Negative Certificate serves to show whether or not an entity has debts with public agencies or actions of a civil, criminal or federal nature. Such certificates are usually required in lawsuits or in bids or agreements with public bodies (such as a public bank loan), as in the case of the PPP agreement.
How to get a CND?
To obtain a Negative Certificate regarding Federal Tax Credits and Active Debt of the Union, the person must make the application on the website of the Attorney General of the National Treasury.
In the case of a CND related to debts and taxes with respect to the State or Municipality, the taxpayer must access the website of the relative body.
The individual rural producer and the special insured who has a registration number assigned by the IRS and not registered to the CNPJ will have their certificate issued in the taxpayer’s CPF.
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