On July 7, 2025, the Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) published two new public notices for tax settlement (transação tributária) by adhesion and issued RFB Ordinance No. 555/2025, introducing significant adjustments to the criteria and modalities for negotiating tax liabilities in administrative disputes. These measures broaden access to tax regularization through discounts, installment plans, and the use of tax credits.
- 1. Public Notice RFB No. 5/2025 – Settlement in Administrative Tax Disputes (up to BRL 50 million)
Aimed at tax debts under discussion before the RFB’s Delegacias de Julgamento or the Administrative Council of Tax Appeals (Conselho Administrativo de Recursos Fiscais – CARF), this notice provides for:• Reduction of up to 100% of fines, interest, and legal surcharges, limited to 65% of the total tax liability;
• Installment payment in up to 120 months;
• Use of tax loss carryforwards and negative CSLL tax bases to offset up to 30% of the outstanding balance after discounts;
• More favorable terms for individual microentrepreneurs (MEIs), micro-enterprises (MEs), small businesses (EPPs), individuals, charitable hospitals (Santas Casas), cooperatives, non-profit organizations (OSCs), and educational institutions, with potential abatements of up to 70% of the total debt;
• Differentiated installment terms for social contributions (up to 60 months);
• Minimum installment amounts: - BRL 200: individuals;
- BRL 300: MEIs, MEs, EPPs, charitable hospitals, cooperatives, and educational institutions;
- BRL 500: other taxpayers.
Adhesion deadline: October 31, 2025, subject to proof of payment capacity.
2. Public Notice RFB No. 4/2025 – Small-Value Tax Debts
Targeted at MEIs, MEs, and EPPs with debts up to 60 minimum wages (approximately BRL 91,000), this notice provides:
• Discounts proportional to the number of installments:
50% for payment in up to 12 installments;
40% for up to 24 installments;
35% for up to 36 installments;
30% for up to 55 installments;
• Minimum installment amount: BRL 200;
• Settlement may be rescinded for default on 3 consecutive installments or 6 alternating installments.
Adhesion deadline: October 31, 2025.
3. RFB Ordinance No. 555/2025 – Reformulation of General Settlement Rules
The new ordinance introduces important adjustments to the modalities of tax settlement in administrative disputes, including:
a) Individual Settlement
• Minimum threshold reduced from BRL 10 million to BRL 5 million;
• Available to taxpayers with debts under administrative litigation exceeding BRL 5 million;
• Possible use of tax loss carryforwards and negative CSLL tax bases to offset up to 70% of the remaining balance;
• Permits participation by taxpayers undergoing judicial or extrajudicial reorganization, as well as states and municipalities;
• Simplified individual settlement for debts between BRL 1 million and BRL 5 million.
b) Individual Settlement Proposed by the Tax Authority
• Notification via the Electronic Tax Domicile (Domicílio Tributário Eletrônico – DTE) or by correspondence;
• Taxpayer may submit a counterproposal.
c) Individual Settlement Proposed by the Taxpayer
• Requires evidence of economic condition and a tax regularization plan;
• RFB may request documents such as balance sheets, income statements, and creditor lists;
• Rejections must be substantiated, with a right to appeal within 10 days.
d) Settlement by Adhesion
• Specific public notices will define criteria, deadlines, and benefits, including:
Installment payment;
Discounts on uncollectible or difficult-to-collect debts;
Use of liquid and certain credits recognized by a final judicial decision.
Recommendation:
Taxpayers should carefully assess the content of the public notices and the ordinance to identify practical opportunities for tax regularization with significant savings in ancillary charges.
For tailored guidance on the feasibility of adhesion or the preparation of an individual settlement proposal, please contact our firm.