PGFN/MF Ordinance No. 1,684/2025 – Relevant Amendments to the Regulation
On July 31, 2025, the Office of the National Treasury Attorney General (PGFN) issued Ordinance PGFN/MF No. 1,684/2025, amending and supplementing the framework established earlier this year regarding the waiver of guarantees in tax enforcement proceedings and judicial actions involving federal tax debts decided by the Administrative Council of Tax Appeals (Carf) through the use of the casting vote (voto de qualidade).
The amendments aim to provide greater clarity and extend the scope of the benefit set forth in Law No. 14,689/2023, originally regulated by Ordinance PGFN/MF No. 1,050/2025, by covering situations that had previously created legal uncertainty for taxpayers.
Main Changes Introduced
- Partial Waiver of Guarantee
- Admissible when the taxpayer lacks the financial capacity to satisfy the entire debt.
- The waiver may be granted proportionally to the portion of the credit decided by casting vote.
- Assessment of Payment Capacity within an Economic Group
- Permits aggregation of the net equity of jointly liable entities within the economic group to assess payment capacity, in line with Article 21, § 2, of PGFN Ordinance No. 6,757/2022 (governing tax settlements).
- Expedited Request Procedure
- The waiver request may be submitted immediately after the conclusion of the administrative proceeding, without the need to await enrollment of the debt into the Register of Outstanding Federal Debts (dívida ativa), thus avoiding risks of fiscal irregularity during the interim.
- Retroactive Application
- Authorizes substitution or release of guarantees previously provided in proceedings that meet the statutory requirements, even if the benefit was not requested at the time due to lack of regulation.
- Partial Tax Clearance
- Possibility of obtaining a CND (Certificate of Tax Compliance) or CPEND (Certificate of Partial Tax Compliance) limited to part of the debt, for instance, only the principal amount, excluding interest and penalties.
- FGTS Requirement
- Compliance with FGTS (Severance Indemnity Fund for Employees) obligations is now also required, in addition to the absence of other enforceable debts registered in dívida ativa.
- Reduced Bureaucracy in Asset Disclosure
- Presentation of a list of attachable assets will be required only after an unfavorable judicial ruling at first instance, rather than at the initial stage of the request.
Practical Implications
- Enhanced legal certainty for taxpayers who had been left in a “limbo” since the reinstatement of the casting vote in 2023 until the issuance of the 2025 regulation.
- Reduction of costs associated with maintaining unnecessary guarantees, particularly in debts partially decided by casting vote.
- Greater flexibility in guarantee management, allowing differentiated strategies to ensure tax compliance while preserving business continuity.
- Increased procedural efficiency in obtaining CND or CPEND, essential for participating in public bids, securing financing, and fulfilling contractual obligations.
Companies and professionals should reassess ongoing proceedings to evaluate the feasibility of retroactive application of the rule and the potential substitution or release of guarantees already provided.