The National Treasury Attorney General’s Office, through PGDAU Notice No. 006/2024, has announced a proposal for adherence to the settlement of tax debts registered as Federal Active Debt, with consolidated amounts of up to BRL 45,000,000.00 (forty-five million reais). Taxpayers may opt into this installment plan until January 31, 2025.

Adherence must be made exclusively through the REGULARIZE portal, encompassing all eligible registrations in the Federal Active Debt, whether enforceable or not, in judicial execution phases or previously rescinded installment plans. Partial adherence is not permitted.

If the debts registered as Federal Active Debt are subject to judicial disputes, the taxpayer must file a request to withdraw from lawsuits, objections, or appeals within 60 days of adherence.

The minimum installment amount is BRL 100.00, except for individual micro-entrepreneurs, whose minimum installment is BRL 25.00, subject to monthly interest (based on the Selic rate) and an additional 1% in the month of payment.

It is important to note that social security debts may be divided into a maximum of 60 monthly installments, and the settlement modalities do not allow the use of credits arising from tax losses or negative CSLL (Social Contribution on Net Profit) bases.

According to Articles 6, 7, and 8 of PGDAU Notice No. 006/2024, there are three (3) settlement modalities available:

1. Settlement through adherence for the collection of Federal Active Debt: Debts registered as Federal Active Debt until August 1, 2024, with consolidated amounts of up to BRL 45,000,000.00.

1. Settlement for small-value disputes related to Federal Active Debt collection processes: Registrations in Federal Active Debt made until November 1, 2023, with consolidated amounts of up to 60 minimum wages, negotiated by individual micro-entrepreneurs, micro-enterprises, small businesses, and individuals.

1. Settlement for registrations secured by surety insurance or guarantee letters: Debts registered as Federal Active Debt until August 1, 2024, secured by surety insurance or guarantee letters, provided they have not been triggered or executed. Approval of this settlement is contingent upon maintaining the surety insurance or guarantee letter until full liquidation of the registered debt, with no option to opt into other modalities.

In all settlement modalities, a 100% reduction in interest, fines, and legal charges may be granted, limited to 65% or 70% of the total value of each registered Federal Active Debt, depending on the estimated payment capacity, which will be automatically calculated by the system.

Given the possibility of constitutional challenges regarding registrations in Federal Active Debt and the potential for tax settlements to involve tax enforcement proceedings, it is imperative for accountants to seek legal guidance to ensure their clients are not unduly burdened. This approach guarantees secure and efficient access to all applicable benefits.                                                                                                    

Elaine Cristina Azevedo, Esq., and Flávia Bicalho, Esq., Attorneys at FFA