The Attorney General's Office of the National Treasury extended, through Ordinance PGFN nº 3.714/2022 until June 30, 2022 at 7pm the ticket in the Tax Recovery Program, established by Ordinance PGFN No. 21.562/2020.
The Tax Recovery Program refers to a set of measures aimed at stimulating tax compliance and allowing the negotiation of tax debts with the Government. Different types of negotiation are offered, and legal entities and individuals may participate, with an exceptional transaction for Simples Nacional debts and a transaction referring to small-value tax litigation debts[1]; in addition to exceptional transaction modalities for individual entrepreneurs, micro-enterprises, small businesses.
The negotiation modalities are detailed in PGFN Ordinance No. 14,402, of June 16, 2020[2].
Article 9 of the same ordinance details the minimum entry values (0.334% of the credits, during 12 months) and the limits of reduction in interest, fines and legal charges, limits that vary between 70% and 30% (in the proportion that
[1] The one whose consolidated value of the active debt registration is equal to or less than 60 (sixty) minimum wages;
[2] Art. 8 Credits managed by the PGFN are subject to an exceptional transaction in the collection of active debt of the Union, even in the phase of judicial execution or object of previous rescinded installment, with suspended or not enforceability, whose updated value to be object of negotiation is equal to or less than to R$ 150,000,000.00. The exceptional transaction will involve:
I - offer of discounts on credits considered irrecoverable or difficult to recover by PGFN;
II – installments with extension in relation to the period of 60 months provided for in Law no. 10,522/22,
III – The transaction of credits whose value exceeds R$ 150,000,000.00 may be subject to individual proposal, pursuant to PGFN Ordinance No. 9,917, of April 14, 2020.
the number of installments increases, the percentage of reduction of the cited additions decreases).
Debts can be negotiated enrolled in Active Debt Union and FGTS, overdue until April 29, 2022.
It is important to note that taxpayers with transaction agreements in place within the scope of the Attorney General's Office of the National Treasury may request, until 19:00h (Brasília time) of the on June 30, 2022, the renegotiation of the respective modality to include other debts registered in active debt of the Union and FGTS, in which case the same requirements and conditions of the original negotiation will be observed.
On this subject, it is advisable to consult the full content of the following norms (accessed on 22 June 2022):
- PGFN Ordinance No. 14402, of 06/16/20: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=110357;
- Ordinance no. 3,714, of April 27, 2022, which can be consulted in its entirety at: https://www.in.gov.br/en/web/dou/-/portaria-n-3.714-de-27-de-abril-de-2022-396421196 .
- Ordinance PGFN N. 9,917, of April 14, 2020, which can be found at:http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=108608&visao=anotado
- On June 22, 2022, Law no. 14,375/22, which improved the mechanisms for the transaction of tax debts with the Union. It can be consulted at: https://www.in.gov.br/en/web/dou/-/lei-n-14.375-de-21-de-junho-de-2022-409353579
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[1] The one whose consolidated value of the active debt registration is equal to or less than 60 (sixty) minimum wages;
[2] Art. 8 Credits managed by the PGFN are subject to an exceptional transaction in the collection of active debt of the Union, even in the phase of judicial execution or object of previous rescinded installment, with suspended or not enforceability, whose updated value to be object of negotiation is equal to or less than to R$ 150,000,000.00. The exceptional transaction will involve:
I - offer of discounts on credits considered irrecoverable or difficult to recover by PGFN;
II – installments with extension in relation to the period of 60 months provided for in Law no. 10,522/22,
III – The transaction of credits whose value exceeds R$ 150,000,000.00 may be subject to individual proposal, pursuant to PGFN Ordinance No. 9,917, of April 14, 2020.
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