On July 7, 2025, the Brazilian Federal Revenue Service (Receita Federal do Brasil \u2013 RFB) published two new public notices for tax settlement (transa\u00e7\u00e3o tribut\u00e1ria) by adhesion and issued RFB Ordinance No. 555\/2025, introducing significant adjustments to the criteria and modalities for negotiating tax liabilities in administrative disputes. These measures broaden access to tax regularization through discounts, installment plans, and the use of tax credits.<\/p>\n
\u2022 Reduction of up to 100% of fines, interest, and legal surcharges, limited to 65% of the total tax liability;
\n\u2022 Installment payment in up to 120 months;
\n\u2022 Use of tax loss carryforwards and negative CSLL tax bases to offset up to 30% of the outstanding balance after discounts;
\n\u2022 More favorable terms for individual microentrepreneurs (MEIs), micro-enterprises (MEs), small businesses (EPPs), individuals, charitable hospitals (Santas Casas), cooperatives, non-profit organizations (OSCs), and educational institutions, with potential abatements of up to 70% of the total debt;
\n\u2022 Differentiated installment terms for social contributions (up to 60 months);
\n\u2022 Minimum installment amounts:<\/p>\n
Adhesion deadline: October 31, 2025, subject to proof of payment capacity.<\/p>\n
2. Public Notice RFB No. 4\/2025 \u2013 Small-Value Tax Debts<\/strong><\/li>\n Targeted at MEIs, MEs, and EPPs with debts up to 60 minimum wages (approximately BRL 91,000), this notice provides:<\/p>\n \u2022 Discounts proportional to the number of installments:<\/p>\n 50% for payment in up to 12 installments; \u2022 Minimum installment amount: BRL 200; 3. RFB Ordinance No. 555\/2025 \u2013 Reformulation of General Settlement Rules<\/strong><\/li>\n The new ordinance introduces important adjustments to the modalities of tax settlement in administrative disputes, including:<\/p>\n a) Individual Settlement<\/strong><\/p>\n \u2022 Minimum threshold reduced from BRL 10 million to BRL 5 million; b) Individual Settlement Proposed by the Tax Authority<\/strong><\/p>\n \u2022 Notification via the Electronic Tax Domicile (Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico \u2013 DTE) or by correspondence; c) Individual Settlement Proposed by the Taxpayer<\/strong><\/p>\n \u2022 Requires evidence of economic condition and a tax regularization plan; d) Settlement by Adhesion<\/strong><\/p>\n \u2022 Specific public notices will define criteria, deadlines, and benefits, including: Discounts on uncollectible or difficult-to-collect debts; Recommendation:<\/strong> For tailored guidance on the feasibility of adhesion or the preparation of an individual settlement proposal, please contact our firm.<\/p>","protected":false},"excerpt":{"rendered":" On July 7, 2025, the Brazilian Federal Revenue Service (Receita Federal do Brasil \u2013 RFB) published two new public notices for tax settlement (transa\u00e7\u00e3o tribut\u00e1ria) […]<\/p>\n","protected":false},"author":2,"featured_media":2443,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2438","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\/2438","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=2438"}],"version-history":[{"count":11,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions"}],"predecessor-version":[{"id":2562,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions\/2562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2443"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n40% for up to 24 installments;
\n35% for up to 36 installments;
\n30% for up to 55 installments;<\/p>\n
\n\u2022 Settlement may be rescinded for default on 3 consecutive installments or 6 alternating installments.
\nAdhesion deadline: October 31, 2025.<\/p>\n
\n\u2022 Available to taxpayers with debts under administrative litigation exceeding BRL 5 million;
\n\u2022 Possible use of tax loss carryforwards and negative CSLL tax bases to offset up to 70% of the remaining balance;
\n\u2022 Permits participation by taxpayers undergoing judicial or extrajudicial reorganization, as well as states and municipalities;
\n\u2022 Simplified individual settlement for debts between BRL 1 million and BRL 5 million.<\/p>\n
\n\u2022 Taxpayer may submit a counterproposal.<\/p>\n
\n\u2022 RFB may request documents such as balance sheets, income statements, and creditor lists;
\n\u2022 Rejections must be substantiated, with a right to appeal within 10 days.<\/p>\n
\nInstallment payment;<\/p>\n
\nUse of liquid and certain credits recognized by a final judicial decision.<\/p>\n
\nTaxpayers should carefully assess the content of the public notices and the ordinance to identify practical opportunities for tax regularization with significant savings in ancillary charges.<\/p>\n