The state of Goiás has two opportunities to pay debts in installments: CONFAZ agreement No. 105/2024 and a new tax transaction program called “Quita Goiás”, instituted by state Complementary Law No. 197/2024. Both options are administrative means of settling debts relating to state taxes and provide an efficient and affordable alternative for settling tax debts.
How does the CONFAZ agreement (No. 105/2024) work?
CONFAZ agreement No. 105/2024 allows the state of Goiás to extend the installment payment period for debts owed by companies undergoing judicial reorganization to up to 180 months, a significant increase of 72 installments over the previous limit of 108 months.
The request for an installment plan must include all debts, both tax and non-tax, existing in the debtor’s name, whether or not they have been constituted, whether or not they have been registered as active debt, and in the case of debts registered as active debt, the debtor will pay the costs, fees and other legal charges due.
How does the “Quita Goiás” Program work?
The tax transaction option through the “Quita Goiás” Program has been very well received by taxpayers, as it simplifies the negotiation process, reduces the costs and delays associated with legal disputes, as well as making payment conditions more flexible by offering discounts and longer deadlines for settling debts.
Check out how the “Quita Goiás” program offers the tax transaction plan:
| Taxpayer category | Discounts | Installments |
| Individuals and Small Businesses | Up to 70% | Up to 145 installments |
| Other Legal Entities | Up to 65% | Up to 120 installments |
What is a tax transaction?
Tax settlements are a form of negotiation between tax authorities and taxpayers, provided for by law, which has been gaining momentum in recent years. The Federal Government was a pioneer in regulating this form of negotiation, which has been widely used to put an end to judicial and administrative disputes between the National Treasury and taxpayers.
Due to the good results achieved by the National Treasury in recovering tax debts with the settlement institute, other federal entities have created debt negotiation programs very similar to the federal model, which ends up being beneficial for both the tax authorities and taxpayers.
In this sense, the debt settlement opportunities for Goiás taxpayers are facilitators in the regularization process, since they allow companies and individuals to resume their activities without the burden of accumulated tax debts.
Conclusion
Finally, it is up to the state of Goiás to decide on the legal acts necessary for the internal implementation of the installment payment rules authorized by CONFAZ agreement no. 105/2024, as well as to regulate the details of the “Quita Goiás” Program.
If you have any questions, our Tax team is at your disposal for clarification and guidance.
