Bárbara de Alcântara Mattos
Lawyer at Marcos Martins Advogados
Tax debtors will now find it easier to propose tax settlements with the Federal Government following an injunction that lifted the restrictions imposed by an Ordinance issued by the Attorney General’s Office.
Said Ordinance, No. 9.917/2020, determined that the settlement of debts of less than R$ 15,000,000.00 (fifteen million reais) would be carried out exclusively by adhesion, that is, in these cases the taxpayer could not offer individual proposals, but only comply with the agency’s deliberations.
When analyzing a lawsuit filed by the Brazilian Taxpayers Association, the 9th Federal Court of São Paulo suspended, in an injunction, the effects of this determination by the Attorney General’s Office of the National Treasury, on the grounds that it would be illegal to make it impossible to negotiate debts, regardless of the amount attributed to them.
This decision is the first judicial manifestation that allows taxpayers with debts of less than R$ 15,000,000.00 (fifteen million reais) to see the possibility of making their negotiations with the Federal Government more flexible in the way that best suits their financial availability.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
