By Guilherme Martins and João Pedro Riccioppo Cerqueira Gimenes

Amidst the new tax legislation published in recent days, the new model of tax transactions inserted at the last minute in the text of the Bill of the Administrative Council of Tax Appeals (“CARF”) No. 2,834/2023 stands out, a novelty designed by the Ministry of Finance aiming to make the payment of federal debts more flexible, which is what we intend to explore in this brief review.

This new transaction model represents a notable opportunity for taxpayers, as it enables the negotiation of debts arising from Federal Revenue Service assessments, as well as amounts subject to discussion with CARF and the Judiciary.

This is an advent inserted in a context of tax collection reallocation by the federal government, led by the Ministry of Finance, in which it is intended, through these new conditions, to cover a range of taxpayers unable to transact their debts under the current legislative framework.

Some of the main changes consist of an increase in the discount ceiling, which goes from 50% to 65% of the total debt amount, in addition to an increase in the payment term, which rises from 84 months to 120 months.

Another new feature is the permission for the taxpayer to waive a single process that deals with a certain thesis, without prejudice to the possibility of filing that request in the future in other processes.

We will learn all the conditions and guidelines of the new transaction after the text is approved by the federal legislature, which will now go through the Federal Senate, as well as after its regulation by the Attorney General's Office of the National Treasury (“PGFN”).

Our team is available to provide any clarifications on the subject.