The Attorney General’s Office of the National Treasury published PGDAU Notice No. 4/2023, extending until December 28, 2023 the deadline for adherence to various negotiation modalities for debts registered as active federal debt. Negotiations include discounts on the value of debts, easy down payments, the possibility of using precatory payments and extended payment terms.
During the period mentioned above, debts registered as an active federal debt can be negotiated for an amount equal to or less than R$50,000,000.00 (fifty million reais), regardless of whether they have been the subject of another negotiation that has been rescinded or is in force, are in the execution phase or have their enforceability suspended with ongoing administrative discussions.
The discounts vary according to the payment capacity calculated by the PGFN, and can reach up to 100% of the value of interest, fines and legal charges, subject to a limit of up to 65% of the total value of the Active Debt entries. The down payment required for the negotiation is only 6% of the value of the debts, in 6 (six) monthly installments and the remaining balance can be paid in up to 114 months. In some cases, the down payment can be spread over up to 12 months.
For transactions involving individuals, micro-enterprises, small businesses, Santas Casas de Misericórdia, cooperative societies and other civil society organizations, as well as educational institutions, it is also possible to get a 100% discount on interest, fines and legal charges, limited to 70% of the amount of the registration; in addition to extending the installment payment to up to 145 installments.
For natural persons, ME’s, EPP’s or MEI’s, whose consolidated debt value reaches up to 60 (sixty) minimum wages and has been registered for more than 1 (one) year, there was a big difference in the transaction, since debts can be negotiated with discounts of up to 50% regardless of the taxpayer’s ability to pay.
It is important for taxpayers to pay attention to the available negotiation modalities, as each one has different benefits and is aimed at a specific audience, and specialized tax advice is essential for this.
