A new transaction option for federal debts registered as overdue liabilities came into force this June under PGDAU Notice 03/2023 and runs until September 29, 2023.
It will be possible to include debts registered as an active debt of the Union whose consolidated value is equal to or less than R$ 50,000,000.00 (fifty million reais), regardless of whether they have been the subject of another rescinded negotiation, are in the execution phase or have their enforceability suspended with ongoing administrative discussions.
The discounts vary according to the PGFN’s ability to pay, and can reach up to 100% of the amount of interest, fines and legal charges, subject to a limit of up to 65% of the total amount of the Active Debt entries.
Negotiations for tax debts allow for a down payment of 6% of the consolidated amount paid in up to 6 (six) consecutive monthly installments, with the remaining balance divided into up to 114 consecutive monthly installments.
For social security debts, however, the term remains limited to 60 monthly and successive installments in compliance with the provisions of art. 195 of the Federal Constitution.
For transactions involving individuals, micro-enterprises, small businesses, Santas Casas de Misericórdia, cooperative societies and other civil society organizations, as well as educational institutions, a discount of 100% on interest, fines and legal charges can also be achieved, limited to 70% of the registration amount; in addition to extending the installment payment to up to 145 installments.
Also, for debts considered difficult to recover, in the case of those more than 15 years old without a guarantee or suspension of enforceability, those with enforceability suspended for more than 10 years, or when the holders are bankrupt debtors, in judicial liquidation, intervention or out-of-court liquidation, as well as companies with a lowered or unfit CNPJ, the discounts remain at the same level, but the 6% down payment is diluted over a longer period of 12 months.
For natural persons, ME’s, EPP’s or MEI’s, whose consolidated debt amounts to 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 their ability to pay.
A legal-technical assessment is required given the complexity of the various possible negotiation scenarios in order to achieve the best benefits for the client.
Most importantly, negotiation is a great opportunity for tax regularization so that taxpayers can get their taxes in order and alleviate the impact of their debts to the Federal Government.
