Normative Instruction No. 2,063/2022 was published this Monday (January 31), which regulates ordinary and simplified installments, including for companies under judicial recovery. The rule aims especially at tax simplification and brings some new features for taxpayers who wish to regularize their tax situation with the Brazilian Federal Revenue Service (RFB). 

Among the most relevant changes, the exclusion of the minimum limit of R$5 million established for simplified installments and the possibility of negotiating different types of tax debts in a single installment are noteworthy. Previously, each negotiated tax generated a new installment. With the new rule, all of the taxpayer's debt can be controlled in a single installment, making monitoring much simpler.  

In addition to the new rules, there will be unification of the installment payment systems, which will be updated and centralized in e-CAC, reducing bureaucracy. Thus, debts declared in DCTF, DCTFWeb, Income Tax Return, ITR Return and debts constituted by infraction notice may be negotiated directly on the RFB electronic portal (e-CAC). However, installments negotiated in the old systems will remain active.   

Finally, it is worth highlighting that the rules do not apply to Simples Nacional and MEI tax debts (declared in PGDAS-D or DASN-SIMEI), which follow the rules set out in CGSN Resolution 140/2018.