On September 1, 2025, Notices No. 58 and No. 59 of the PGFN/RFB were published as part of the Integral Settlement Program (Programa de Transação Integral – PTI). The matters addressed concern relevant and recurrent controversies in tax litigation.
Key Topics Covered
Notice No. 58/2025 – Retail
- Addresses the incidence of PIS/COFINS on bonuses and conditional discounts granted by suppliers to retailers.
- Current case law, both at the STJ and at CARF, is unfavorable to taxpayers, treating such amounts as taxable revenue.
- The notice seeks to bring an end to thousands of administrative and judicial proceedings on the topic.
Notice No. 59/2025 – Indirect Compensation
- Covers the taxation of:
- Stock Options: employee stock option plans.
- Profit Sharing (PLR): participation in profits and results.
- Supplementary Private Pension Plans: employer contributions.
- The debate involves the incidence of IRPF (individual income tax), social security contributions, and third-party contributions.
- The STJ has already recognized the commercial nature of stock options for IRPF purposes, but social security taxation remains unsettled.
Adhesion Terms
- Discounts of up to 65% on interest, fines, and charges.
- Installments in up to 61 months, with a minimum installment of R$ 500.00.
- Possibility of using tax loss carryforwards and negative CSLL bases to amortize up to 30% of the outstanding balance.
- Self-regularization modality also available, with specific conditions.
Deadline and Procedure
Adhesion must be completed by December 29, 2025, via the Regularize portal.
The settlement may represent a strategic opportunity for companies involved in disputes on these matters. However, it is essential to assess the legal and financial impacts before adhering.
Our firm is available to conduct this analysis and to assist throughout the adhesion process.
Please contact us to schedule a personalized consultation.