On May 16, the Attorney General of the National Treasury (PGFN) and Receita Federal announced a new tax settlement program focused on negotiations of debts related to ICMS tax incentives. This program allows taxpayers to include debts resulting from improper exclusions of these benefits from the IRPJ and CSLL tax bases, as specified in Article 30 of Law 12.973/2014. The enrollment period extends until June 28.
The initiative aligns with Article 13 of Law 14.789/2023, which revised the tax treatment of ICMS incentives. Instead of deducting these benefits from the federal tax base, taxpayers now receive a tax credit associated with the ICMS incentives.
The measure also responds to the judgment of Theme 1182 by the Superior Court of Justice (STJ) in April 2023. The court ruled that only ICMS tax incentives, excluding presumed credits, can be excluded from the IRPJ and CSLL tax base, provided the conditions set out in Article 30 of Law 12.973/2014 and Article 10 of Complementary Law 160/2017 are met.
Taxpayers have the option to negotiate their debts by paying the consolidated amount with an 80% discount in up to 12 installments. Alternatively, they can pay 5% of the consolidated debt amount in up to five installments without a discount, with the remaining balance payable in up to 60 installments with a 50% reduction, or in up to 84 installments with a 35% reduction. In all cases, the minimum installment amount is R$ 500.00.
To join the settlement, the debts must be registered as active debts or involved in lawsuits, fiscal execution defenses, claims, or administrative appeals pending a final decision until May 31, 2024. The program does not distinguish between presumed ICMS credits and other ICMS incentives, making it crucial for taxpayers to carefully evaluate each case before deciding to join.