The Federal Revenue Service has published two new public notices for adhesion-based settlements, in which benefits may be granted without the need for individual negotiations with the tax authorities. Regarding Public Notice No. 5/2025, the Federal Revenue has conditioned the granting of discounts and the use of tax loss carryforward credits on the degree of recoverability of the debts, as summarized in the table below:
| Modality | Requirements | Payment Method |
| Tax Administrative Litigation – Irrecoverable or Difficult to Recover | – Individuals or legal entities; – Tax credits under tax administrative litigation within the scope of the Federal – Revenue Service (RFB) classified as irrecoverable or difficult to recover (rating C or D); – Amount per dispute of up to BRL 50,000,000.00. |
– Down payment of 5% of the consolidated amount, before
discounts are applied, in up to 5 installments; – Discount of up to 100% on interest, fines, and charges, limited to 65% of the value of each tax credit included in the settlement; – Remaining balance payable in up to 115 monthly installments. |
| Tax Administrative Litigation – Irrecoverable or Difficult to Recover | – Individuals or legal entities; – Tax credits under administrative tax litigation within the scope of the Federal – Revenue Service (RFB), considered irrecoverable or difficult to recover (rating C or D); and – Amount per dispute of up to BRL 50,000,000.00. |
– Down payment of 10% of the consolidated amount, before
discounts are applied, in up to 5 installments; – Discount of up to 100% on interest, fines, and charges, limited to 65% of the value of each tax credit included in the settlement; – Use of tax loss carryforward (PF/BCN), calculated up to 12/31/2024, to settle up to 30% of the remaining balance; and – Remaining balance payable in up to 115 monthly installments. |
| Tax Administrative Litigation – Irrecoverable or Difficult to Recover | – Natural persons, microenterprises, small businesses,
Santas Casas de Misericórdia, cooperative societies, and
other civil society organizations covered by Law – No. 13,019/2014 or educational institutions; – Tax credits under administrative tax litigation within the scope of the Federal – Revenue Service (RFB) considered irrecoverable or difficult to recover (rating C or D); and – Amount per dispute of up to BRL 50,000,000.00. |
– Down payment of 5% of the consolidated amount, before
discounts are applied, in up to 10 installments; – Discount of up to 100% on interest, fines, and charges, limited to 70% of the value of each tax credit included in the settlement; – Use of tax loss carryforward (PF/BCN), calculated up to 12/31/2024, to settle up to 30% of the remaining balance; and – Remaining balance payable in up to 135 monthly installments. |
| Tax Administrative Litigation – High or Medium Recovery Prospect | – Individuals or legal entities; – Tax credits under administrative tax litigation within the scope of the Federal – Revenue Service (RFB) considered to have a high or medium recovery prospect (rating A or B); and – Amount per dispute of up to BRL 50,000,000.00. |
– Down payment equivalent to 10% of the consolidated debt
amount, payable in up to ten consecutive monthly installments;
and – Remaining balance payable in up to 74 consecutive monthly installments. |
In the case of social security contribution debts considered irrecoverable or difficult to recover, the total payment term will be a maximum of 60 months.
On the other hand, the table below summarizes the eligibility requirements and the main benefits granted regarding small-value litigation, which was addressed by Public Notice No. 4/2025:
| Modality | Requirements | Payment Method |
| Small-Value Tax Administrative Litigation | – Individual taxpayer, individual micro-entrepreneur,
sole proprietor, microenterprise, and small business; – Tax credits under administrative litigation within the scope of the Federal – Revenue Service (RFB); and Amount up to sixty times the minimum wage. |
– 12 consecutive monthly installments, with a 50%
reduction on the total debt amount; – 24 consecutive monthly installments, with a 40% reduction on the total debt amount; – 36 consecutive monthly installments, with a 35% reduction on the total debt amount; or – 55 consecutive monthly installments, with a 30% reduction on the total debt amount. |
In this modality, the applicant must declare all the debts under administrative litigation from the same case; partial adherence to debts is not allowed.
Adherence to these settlements can be formalized until October 31, 2025.
The effectiveness and scope of the benefits granted vary according to the specifics of each case. Our team is available to analyze and clarify the applicable scenarios and provide the necessary support in evaluating and managing the adherence process.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
