Notice PGDAU 11/25: the Chance of a settlement of their debt to the federal tax special conditions
The announcement PGDAU 11/25 offers new ways for the transaction tax, discounts, terms, extended and easy entry to the regularization of the tax.
In 2/6/2025, has been published in the official announcement PGDAU 11/25, bringing you the special conditions for settlement of tax debts by federal tax entered on the outstanding debt, with benefits such as a reduction of interest rates, penalties and fees, in addition to the time-limits laid a payment. The compliance can be made up to September 30, 2025, at 19: 00.
Here’s what it is, the transaction is a tax and what are the opportunities brought about by the regulation PGDAU 11/25.
I. what is a transaction tax?
The transaction tax is a legal instrument referred to in art. 171, 156, (III), in the BRAZILIAN regulated at the federal level by law 13.988/20. This is a cool way for the dissolution of the credit for the tax debt, tax), based on trade-offs between the taxpayer and the Administration of Fazendária.
The law of 13.988/20 provides two ways to take a transaction which may be by way of a proposal by the individual or by means of a membership. In the transaction entry, the requirements and benefits are set out in the notices imposed by the ordinances, having regard to the taxpayer’s just a choice to join or not to be, that there was a set, as opposed to a transaction to a proposal made by the individual, even though there are legal requirements that must be complied with, then the taxpayer has a right to lay out the terms of the deal, being signed only after the acceptance of the Administration’s Fazendária.
Each year, the PGFN – office of the Attorney-General of the National treasury publishes public announcements, which will establish the modalities of the transaction by the support for accounts payable, deferred tax assets are enrolled in outstanding debt, presenting a favourable environment.
Among the main benefits that are offered by the arrangements of the transaction to the tax, the most significant reduction of the interest, penalties and legal costs, as well as the possibility of division into periods higher than those normally performed in a typical programs.
The taxpayer may also rely on the input provided, it allows for up-front payment is reduced, and the utilization of deferred tax assets (exp. tax loss carryforwards, which are the basis for the calculation of the negative social contribution on net income, and judgment debts of the government), to repay the debts deals. In addition to this, the transaction will contribute to the desjudicialização litigation, deferred tax assets, reducing risks and contingencies, and to promote the compliance of the tax, to encourage the return of the regular and the ability to pay.
In addition to the benefits, are set out some of the glands, and, thus, to a deal.
(i) the reduction of the principal amount of the debt;
(ii) to provide for reductions in excess of 65% (sixty five percent) of the total amount of the debt; and
(ii) have a term of discharge in respect of more than one hundred twenty (120) months.
They are open for exceptions to the micro, small and mid-sized businesses, you can get discount of up to 70% (seventy per cent), with the period of the discharge to a maximum of 145 (one hundred forty-five months.
It should be emphasized, in due time, when you select a transaction, there is a confession, and irrevocable from the accounts payable, deferred tax assets included in the transaction agreement, which entails the surrender fully to any of the discussions, whether administrative or judicial. Therefore, the adhesion is required for a thorough analysis, so that the transaction can be a good opportunity for the settlement of the tax, with the security of the law.
II. Notice PGDAU 11/25
He is currently in force with the Announcement PGDAU 11/25, which has a number of modes of transaction for the membership, given by PGFN, until the 30th day of September, in the year 2025, at 19 hours. The official announcement also includes several new features, such as easy entry, discounts, emotive, and timelines extended to the division, and shall be subject to the minimum amount for services on a monthly basis ($25 dollars to the official site, and$100 dollars to the rest of the tax payers).
The accession, it is necessary to have knowledge of the requirements and the benefits offered by each type of transaction is referred to in the notice, which shall be as follows:
(a) the Transaction, according to people’s ability to pay
The form of the transaction, based on ability to pay is given to the taxpayer with a debit entered on the liability of the Union to the 04 of march, in the year 2025, and what is the value of the consolidated total not to exceed$ 45 million.
The benefits will vary, depending on the skill of the payment of a debt, which is determined automatically by the system, the PGFN, and classified into categories A, B, C, or D, depending on the degree of impairment of the loan.
All contributors are classified as A high impairment), or B (with an average impairment) have the right to an easy entry. Have been classified as C (hard to recover), or (D) (non-recoverable) you can use, in addition to the input provided, the time for a long line of impressive discounts, interest, penalties and legal costs.
To adhere to this method, it is necessary to include all of your debts are eligible but are not guaranteed, paid or been suspended by the decision of the court. If there are any other accounts outside of these criteria are met, the taxpayer may be able to match them up with the other terms of the transaction to settle all disputes on the financial statements.
The value of the input will consist of 6% (six per cent) of the total amount of the debt, without the use of a discount, which may be paid for up to six (06) – monthly in the case of legal persons or for up to twelve (12) monthly payments to individuals.
The balance remaining after the discharge of the entry may be divided in 114 (one hundred and fourteen) payments to taxpayers in general. This is a term extending up to 133 (one hundred and thirty-three) of the monthly payments in the case of an individual, MEI – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses, the Holy Houses of Mercy, to co-operative Societies, and other organizations of civil society, to be governed by the law of 13.019/14, in addition to educational institutions. When it comes to accounts payable social security, the program will be limited to sixty (60) months by reason of the provisions of art. 195, paragraph 11, of the brazilian Federal Constitution of 1988.
Depending on the sort of impairment, and the discounts can reach up to 100% (one hundred percent) of the amount of the interest, penalties and legal costs. However, this method does not allow the use of a credit for the tax loss, or basis for the calculation of the negative social contribution on net income, for purposes of the repayment of the debt, the seal, which must be carefully noted by the taxpayer concerned.
(b) the Transaction is of little value
The transaction of a small amount is given to an individual, MEI – individual entrepreneurs, THE micro-and STANDARD – small business have debts that are enrolled in the outstanding debt of the Union until June 02, 2024, and that the committed value does not exceed the limit of sixty (60) minimum wage, which is based on the floor of the national force, which corresponds to R$ 91.080,00.
This method provides a highly advantageous to you, with an easy entry corresponds to a 5% (five percent) of the total amount of the debt, without application of any discounts and installment up to 05 (five) times.
The balance remaining after the discharge of the entry to be able to be paid with the application of discounts in proportion to the number of terms you have chosen, in accordance with the following terms and conditions:
(i) for up to seven monthly installments, with a reduction of up to 50% (fifty per cent) of the total value of the debt;
(ii) In the twelve terms, you can save up to 45% (forty per cent);
(iii) within thirty installments, you can save up to 40% (forty per cent); and
(iv) up to fifty-five monthly payments, you can save up to 30% (thirty percent) of the time.
(c) a Transaction speeds, and hard to recall or stranded
This game is intended for taxpayers with debt entered on the liability of the Union to the 04 of march, in the year 2025, and where the value of the consolidated total must be equal to or less than the$ 45 million, and provided that they fall within one of the specific situations that characterize the difficulty or impossibility of recovery of claims by the treasury.
You are eligible for the speed:
(i) that Have a more than fifteen (15) years of age to sign in outstanding debt, without warranty of any kind, or the suspension of the enforcement of the court decision;
(ii) you Possess the legal recovery drop-down, there are more than ten (10) years, in accordance with art. 151, sections IV or V of the CARTON;
(iii) A legal entity, you have the situation in the registration of the INCORPORATION considered, such as: (i) in failing businesses; and (ii) in a judicial winding-up; and (iii) in the intervention; and / or (iv) on the settlement out of court;
(iv) A legal entity with a tax ID written-off by the awkwardness, a lack-of-fact to act stubborn, or by the termination of a bankruptcy or winding-up proceedings, as well as those with a record of disability resulting from the location of an unknown or omission, or repeated;
(v) Persons with an indication of the death register of the Federal tax as of the date of the accession to the transaction tax.
For a time covered by the accounts payable in the circumstances referred to above, the taxpayer may be able to join in on the transaction, subject to the following conditions:
(i) the Entry of a 5% (five percent) of the total amount of the debt, without deduction, which may be divided into twelve (12) monthly payments; or
(ii) Exemption from payment of entry, provided that the committed value can be paid off in up to six (06) – monthly installments in a row, a condition particularly useful in the case of a low potential for recovery.
The remaining balance can be divided into a maximum of 108 (one hundred and eight monthly instalments, for the majority of the tax payers. The time limit may be extended for up to a 133 (one hundred and thirty-three) of the monthly payments in the case of an individual, MEIs, a Month, Smes, the Holy Houses of Mercy, to co-operative Societies, and Organizations of Civil Society, to be governed by the law of 13.019/14, as well as educational institutions.
The remaining balance will also have up to a 100% (one hundred or more than one for a discount on your interest rate, penalties, and legal fees, and subject to the overall limit of 65% (sixty five percent) of the total value of the debt. In exceptional cases, the discount percentage may be as high as 70% (seventy per cent) of the total of the debt, in the case of a taxpayer are considered hipossuficientes, individuals, MEIs, a Month, Smes, the Holy Houses of Mercy, to co-operative Societies, and Organizations of Civil Society, to be governed by the law of 13.019/14, as well as educational institutions and businesses in the recovery of a court.
(d) the Transaction of enrollment covered by insurance, warranty, guarantee, or letter of guaranty
Be able to participate in this way, the taxpayer debt, recorded on the liability of the Union to the 04 of march, in the year 2025, and on which the committed value not to exceed$ 45 million, and provided that they meet the aggregate requirements:
(i) that Have a final court decision unfavourable; and,
(ii) Is covered by insurance or bond prior to a run or a drive to the instrument, the guarantor, in the case of this warranty may not have been performed or have occurred in the event.
In these circumstances, the taxpayer may be able to negotiate a loan with the following benefits:
(i) a 50% (fifty per cent) of the total amount of the debt, with the remaining balance is paid in twelve (12) monthly payments;
(ii) to 40% (forty per cent), with the payment of the balance for up to eight (8) months; or
(iii) the Entry of a 30% (thirty per cent), with the discharge of the outstanding balance up to six (6) months.
Although they will not be granted a discount, this method offers a valuable opportunity to prevent the activation of guarantees given, to protect the financial health and reputation of the taxpayer, along with the insurance industry and the banking sector.
III. ideas
The transaction is a tax consolidated its position as one of the most important instruments of fiscal policy aimed at the settlement of accounts payable, deferred tax assets are enrolled in the outstanding debt of the Union. By combining legal certainty and clarity, flexibility, negotiation, and incentives for compliance, it is an effective way for businesses and individuals who seek to re-establish their tax compliance, without compromising its sustainability.
For taxpayers, this is not just a real chance of reducing the tax liability, but it is a strategic move in order to preserve their ability to operate, to improve the financial indicators, and to stay competitive in an economic environment increasingly regulated and challenging.
In this context, the joining of the transaction, the tax should not be seen merely as a measure of palliative care, but as part of a tax planning in a structured way, which requires that technical analysis, rigorous, and aligned with your business objectives. With the guidance of skilled professionals it is vital to ensure that you choose the most appropriate mode to maximize the benefits, minimize risks, and to strengthen the sustainability of the business.
.
.
Leave a Reply
Want to join the discussion?Feel free to contribute!