{"id":2132,"date":"2025-01-28T10:30:12","date_gmt":"2025-01-28T13:30:12","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2132"},"modified":"2025-01-31T11:16:03","modified_gmt":"2025-01-31T14:16:03","slug":"programa-de-transacao-tributaria-federal-para-debitos-relativos-a-deducao-de-agio","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/programa-de-transacao-tributaria-federal-para-debitos-relativos-a-deducao-de-agio\/","title":{"rendered":"Federal Tax Settlement Program for Goodwill Deduction Liabilities"},"content":{"rendered":"<p>On December 31, 2024, the Office of the Attorney General of the National Treasury (PGFN) issued <strong>Notice No. 25\/2024<\/strong>, establishing a specific program for the negotiation of tax debts related to goodwill deduction. This program covers:<\/p>\n<ul>\n<li><strong>Internal goodwill<\/strong>: Deduction of goodwill within the same corporate group.<\/li>\n<li><strong>Goodwill generated by a vehicle company.<\/strong><\/li>\n<\/ul>\n<p><strong>Adhesion Conditions<\/strong><\/p>\n<p><strong>Adhesion deadline:<\/strong> Until 7:00 PM on June 30, 2025.<\/p>\n<p>The settlement is available for taxpayers with debts registered as overdue tax liabilities, pending lawsuits, tax enforcement defenses, or administrative appeals awaiting final judgment.<\/p>\n<p><strong>Offered Benefits<\/strong><\/p>\n<ul>\n<li><strong>Discounts:<\/strong> Up to <strong>65%<\/strong> off the total debt amount, including principal, interest, and penalties.<\/li>\n<li><strong>Tax exemption:<\/strong> The granted discounts will not be subject to PIS, COFINS, IRPJ, or CSLL taxation.<\/li>\n<li><strong>Use of tax credits:<\/strong> Possibility to offset debts using <strong>IRPJ loss carryforwards<\/strong> and <strong>CSLL negative tax base<\/strong> from the taxpayer or controlling\/affiliated companies (with a relationship established by <strong>12\/31\/2024<\/strong>).<\/li>\n<\/ul>\n<p><strong>Installment Payment Options<\/strong><\/p>\n<p>The notice provides <strong>five<\/strong> installment plans with specific conditions:<\/p>\n<ul>\n<li>Discounts ranging from <strong>25% to 65%<\/strong>.<\/li>\n<li>Monthly installments adjusted by the <strong>SELIC<\/strong> rate.<\/li>\n<li>Minimum initial payment proportional to the outstanding balance.<\/li>\n<li>Payment terms of up to <strong>59 monthly installments<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Requirements for Maintaining the Settlement<\/strong><\/p>\n<ul>\n<li>The taxpayer must remain up to date with <strong>FGTS and federal tax payments<\/strong> during the settlement period.<\/li>\n<li>The agreement will be <strong>terminated<\/strong> if new debts are not settled within <strong>90 days<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Recommendations<\/strong><\/p>\n<p><strong>\u00a0<\/strong>This program presents a <strong>valuable opportunity<\/strong> to settle tax liabilities under favorable conditions. However, it is essential to assess the feasibility of participation based on your financial situation and the terms outlined in the notice.<\/p>\n<p><strong>Contact our firm for a detailed analysis and guidance on the adhesion process!<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>On December 31, 2024, the Office of the Attorney General of the National Treasury (PGFN) issued Notice No. 25\/2024, establishing a specific program for the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2133,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2132","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2132"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2132\/revisions"}],"predecessor-version":[{"id":2179,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2132\/revisions\/2179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2133"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}