Receita Federal establishes incentive-based installment plan and grants interest reduction and tax debt installment


On November 30, Law 14,740 was enacted, which deals with the encouraged self-regularization of taxes administered by the Federal Revenue Service. This measure, originating from a bill approved by Congress, aims primarily to motivate taxpayers to settle their tax debts on more favorable terms, with interest reduction and the option of installment payments.

The Law, published in the Official Gazette on Thursday (November 30), comes into effect without vetoes, reinforcing the government’s commitment to simplifying and facilitating tax compliance for citizens and businesses.

According to the provisions of Law 14,740, taxpayers who choose to opt for this self-regularization regime can enjoy a significant discount of 100% on late payment interest, provided they make a one-time payment of 50% of the total debt amount and pay the remaining amount in up to 48 monthly installments. It is important to note that these installments will be adjusted based on the Selic rate, which is widely used for federal bond corrections.

The scope of the Law is notable, as it allows for the regularization of all debts related to taxes administered by the Federal Revenue Service, including Individual Income Tax, Corporate Income Tax, and the Social Contribution on Net Profit (CSLL), among others.

It is essential to observe that taxpayers interested in benefiting from these special conditions will have a period of up to 90 days after the law is regulated to apply for participation. This process will include the acknowledgment of the debt and the payment or full installment of the owed taxes.

However, it is important to highlight that self-regularization will not cover debts calculated under the Simple National tax regime, maintaining a specific focus on the regularization of taxes administered by the Federal Revenue Service.

With the implementation of Law 14,740, the federal government aims to create a more favorable environment for tax regularization, encouraging taxpayers to meet their tax obligations in a more accessible manner, while strengthening revenue collection and fiscal management.


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