The Attorney General’s Office of the National Treasury (PGFN) has started the “II National Tax Regularization Week”, an initiative that aims to facilitate the negotiation of debts registered as active debt by the Federal Union, through differentiated conditions for adherence to tax transactions.
Public Notice 4/2025, published recently, makes it possible to negotiate debts under special conditions for taxpayers with registered debts with a consolidated value equal to or less than R$45 million. Debts can be negotiated that are already in legal proceedings, have been the subject of previous installments canceled or are temporarily suspended.
However, the call for tenders provides for a tight deadline, which runs from March 17, 2025 until 7 p.m. on March 21, 2025.
For negotiations with a consolidated value of up to 60 (sixty) minimum wages, registrations will be accepted until November 1, 2023, and which have a natural person, individual micro-entrepreneur, micro-enterprise or small business as the taxpayer.
For the other negotiations, subject to a ceiling of R$45 million, debts registered up to August 1, 2024 will be accepted.
Main conditions of the program
- Reduced down payment: 5% to 6% as a down payment, to be paid between six months and twelve months;
- Discounts: up to 100% on interest, fines and charges, depending on the modality, limited to 65% of the total amount of the debt;
- Installment terms: between 120 months and 145 months, including down payments;
- Differentiated conditions: for individuals, micro-enterprises and small companies.
Membership rules
- Withdrawal from previous installment plans: if there are active negotiations for the same debts, you must request withdrawal in order to adhere to the new conditions;
- Prohibition of partial transactions: the transaction must cover all registrations eligible for installment payment, which are not guaranteed, in installments or suspended by court decision, and partial adherence is not possible;
- Waiver of legal disputes: for debts in litigation, adhesion requires waiver of legal disputes over the amounts included in the transaction;
- Tax compliance: maintaining the benefits of the transaction requires the payment of installments on time and tax compliance during the installment period.
The II National Tax Regularization Week is an excellent opportunity for taxpayers to settle their outstanding tax debts under easier conditions.
However, please note: the notice will only be available during the week of March 17-21.
For payment simulations and any questions, our tax team is at your disposal.
