{"id":2593,"date":"2025-09-24T10:25:48","date_gmt":"2025-09-24T13:25:48","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2593"},"modified":"2025-10-03T15:40:51","modified_gmt":"2025-10-03T18:40:51","slug":"pgfn-e-receita-federal-lancam-novos-editais-de-transacao-tributaria-sobre-stock-options-plr-previdencia-privada-e-bonificacoes-no-varejo","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/pgfn-e-receita-federal-lancam-novos-editais-de-transacao-tributaria-sobre-stock-options-plr-previdencia-privada-e-bonificacoes-no-varejo\/","title":{"rendered":"PGFN and Federal Revenue Service Issue New Settlement Notices on Stock Options, Profit Sharing (PLR), Private Pension Plans, and Retail Bonuses"},"content":{"rendered":"<p>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 Transa\u00e7\u00e3o Integral \u2013 PTI). The matters addressed concern relevant and recurrent controversies in tax litigation.<\/p>\n<p><strong>Key Topics Covered<\/strong><\/p>\n<p><strong>Notice No. 58\/2025 \u2013 Retail<\/strong><\/p>\n<ul>\n<li>Addresses the incidence of PIS\/COFINS on bonuses and conditional discounts granted by suppliers to retailers.<\/li>\n<li>Current case law, both at the STJ and at CARF, is unfavorable to taxpayers, treating such amounts as taxable revenue.<\/li>\n<li>The notice seeks to bring an end to thousands of administrative and judicial proceedings on the topic.<\/li>\n<\/ul>\n<p><strong>Notice No. 59\/2025 \u2013 Indirect Compensation<\/strong><\/p>\n<ul>\n<li>Covers the taxation of:\n<ul>\n<li><strong>Stock Options:<\/strong> employee stock option plans.<\/li>\n<li><strong>Profit Sharing (PLR):<\/strong> participation in profits and results.<\/li>\n<li><strong>Supplementary Private Pension Plans:<\/strong> employer contributions.<\/li>\n<\/ul>\n<\/li>\n<li>The debate involves the incidence of <strong>IRPF<\/strong> (individual income tax), <strong>social security contributions<\/strong>, and <strong>third-party contributions<\/strong>.<\/li>\n<li>The STJ has already recognized the commercial nature of stock options for <strong>IRPF<\/strong> purposes, but social security taxation remains unsettled.<\/li>\n<\/ul>\n<p><strong>Adhesion Terms<\/strong><\/p>\n<ul>\n<li>Discounts of up to <strong>65%<\/strong> on interest, fines, and charges.<\/li>\n<li>Installments in up to <strong>61 months<\/strong>, with a minimum installment of <strong>R$ 500.00<\/strong>.<\/li>\n<li>Possibility of using <strong>tax loss carryforwards and negative CSLL bases<\/strong> to amortize up to <strong>30%<\/strong> of the outstanding balance.<\/li>\n<li><strong>Self-regularization<\/strong> modality also available, with specific conditions.<\/li>\n<\/ul>\n<p><strong>Deadline and Procedure<\/strong><\/p>\n<p>Adhesion must be completed by <strong>December 29, 2025<\/strong>, via the <strong>Regularize<\/strong> portal.<\/p>\n<p>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.<\/p>\n<p>Our firm is available to conduct this analysis and to assist throughout the adhesion process.<\/p>\n<p>Please contact us to schedule a personalized consultation.<\/p>","protected":false},"excerpt":{"rendered":"<p>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 Transa\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2596,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2593","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\/2593","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=2593"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2593\/revisions"}],"predecessor-version":[{"id":2715,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2593\/revisions\/2715"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2596"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}