Taxpayers have until September 30 to join the program and settle their debts with the federal government through installment plans and discounts based on their payment capacity.
By Mauricio Nucci and Nicolle Alcântara.
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Legale Overseas, no. 941.
The Office of the Attorney General of the National Treasury (PGFN) published Notice No. 11/2025 of the Management and Performance Program of the Office of the Attorney General of the Union (PGDAU), establishing rules for joining the tax settlement proposal for debts registered as overdue federal liabilities. The participation period runs from June 2 to September 30, 2025, with conditions aimed at facilitating the tax regularization of delinquent taxpayers.
Although the new notice does not introduce substantial changes compared to previous versions, it maintains advantageous negotiation terms. Participation will take into account the taxpayer’s payment capacity and may include:
- Facilitated down payment: payment of 6% of the total debt amount, without discount, in up to 12 monthly installments;
- Installment plan for the remaining balance: up to 114 monthly installments for most taxpayers;
- Social contribution debts: installment limit of up to 60 months, as provided for by the Federal Constitution;
- Discounts for taxpayers with lower payment capacity: up to 100% on interest, fines, and legal charges — limited to 65% of the total debt, capped at the principal amount.
This initiative targets taxpayers with federal tax debts enrolled in the active debt registry, offering a new opportunity for regularization under more flexible conditions. Companies facing financial hardship or undergoing reorganization may particularly benefit from the extended deadlines and available discounts.
The Tax Law team at Vaz de Almeida Advogados is available to assist companies interested in joining the settlement program, providing guidance on the specific impacts and opportunities of the notice in each case.
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