On November 1, the National Treasury Attorney General's Office (PGFN) published Notice PGDAU No. 6/2024, which opens a new opportunity for taxpayers to regularize debts registered in the Federal Government's Active Debt. This notice allows the negotiation of debts under special conditions, facilitating payment and granting significant reductions on fines, interest and charges.

Eligibility
Taxpayers with debts registered in the Union's active debt, including those in the judicial execution phase or arising from previous installments that have been terminated, with or without suspended enforceability, may join the notice. whose consolidated value is up to R$ 45 million. All eligible registrations must be included in the negotiation, except those guaranteed, paid in installments or suspended by court order. Partial participation is not permitted, and it is possible to combine different available negotiation modalities.

Adhesion Period
Adhesion to the notice will be open until 7:00 p.m. on January 31, 2025 (Brasília time.

Payment Conditions
Payment methods include:

1. 1. Down payment of 6% of the debt amount, in up to 6 installments monthly.

1. 1. Remaining balance up to 114 installments monthly, with the possibility of reduction of up to 100% of interest, fines and legal charges, limited to 65% of the total registration fee.

For individuals, micro and small companies, Santas Casas de Misericórdia, cooperatives, civil society organizations and educational institutions, the conditions are more flexible:

• • 6% input in up to 12 installments monthly;

• • Remaining balance up to 133 installments monthly, with a discount of up to 70% on the total registration fee.

Additional Modalities – debts that are difficult to recover or irrecoverable
Credits registered as active debt for more than 15 years, without guarantees or suspension of enforceability, or with enforceability suspended for more than 10 years, may also be negotiated under the following conditions:

• • Entry of 6% of the consolidated value, in up to 12 installments monthly.

• • Balance up to 108 months, with reduction of 100% on interest and fines, limited to 65% of the consolidated value.

Furthermore, debts of bankrupt individuals, in judicial or extrajudicial liquidation, and of legal entities with irregular registration status in the CNPJ also fall within this possibility of negotiation.

Important Note
Adherence to the transaction implies the automatic maintenance of encumbrances arising from the inventory of assets, fiscal precautionary measures and guarantees provided in tax enforcement actions or in any other legal action.

It is important to highlight that taxpayers who do not meet the terms of the aforementioned notice, such as those whose value consolidated debt is greater than R$45 million, or who wish to use tax losses and negative CSLL basis to reduce their debts, they can negotiate similar conditions through Individual Transaction Request.

For more information, please contact our tax team.