Amendments to the Federal Tax Debt Negotiation Law

Published on June 22, Law No. 14,375 improved the tax debt negotiation institute introduced by Law No. 13988/2020, including improvements and opportunities for taxpayers to settle federal tax debts. Here are the points worth mentioning:

  • authorization for negotiation of debts with the Federal Tax Authorities (and not only overdue tax debits subject to tax foresclosure);
  • raise in the discount limit (from 50% to 65% reduction in the original debt amount);
  • increase in the payment term and installments from 84 to 120 months;
  • possibility of using of special judicial order for debt reduction;
  • possibility of using tax loss carryforwards for debt reduction; and
  • permission to carry out the negotiation even without guarantee.

Regulation by the National Treasury Attorney General's Office and the Federal Tax Authorities is still pending, but we understand that it will take place soon.


By Henrique Erbolato

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