{"id":2706,"date":"2025-10-15T10:34:25","date_gmt":"2025-10-15T13:34:25","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2706"},"modified":"2025-10-27T13:06:42","modified_gmt":"2025-10-27T16:06:42","slug":"pgfn-e-receita-abrem-nova-fase-para-creditos-judicializados-a-partir-de-r-25-milhoes-portaria-pgfn-rfb-no-19-2025-programa-de-transacao-integral-pti-modalidade-prj","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/pgfn-e-receita-abrem-nova-fase-para-creditos-judicializados-a-partir-de-r-25-milhoes-portaria-pgfn-rfb-no-19-2025-programa-de-transacao-integral-pti-modalidade-prj\/","title":{"rendered":"PGFN and Federal Revenue Service Launch New Phase of Settlement for Judicialized Tax Credits from R$ 25 Million"},"content":{"rendered":"

Joint Ordinance PGFN\/RFB No. 19\/2025 \u2013 Integral Settlement Program (PTI), PRJ Modality<\/strong><\/p>\n

On September 30, 2025<\/strong>, the Office of the Attorney General of the National Treasury (PGFN)<\/strong> and the Federal Revenue Service of Brazil (RFB)<\/strong> published Joint Ordinance No. 19\/2025<\/strong>, inaugurating the second phase of the tax settlement program<\/strong> under the Reasonable Potential for Recovery of Judicialized Credit (PRJ)<\/strong> modality, within the scope of the Integral Settlement Program (PTI)<\/strong>.<\/p>\n

This new phase aims to promote the resolution of high-impact tax disputes<\/strong>, involving judicialized tax credits<\/strong> of significant value, fully guaranteed or with enforceability suspended by a court decision.<\/p>\n

    \n
  1. Scope of Eligible Credits<\/strong><\/li>\n<\/ol>\n
      \n
    • Minimum value:<\/strong> Credits of R$ 25 million or more<\/strong> may be included, reducing the threshold<\/strong> compared to the previous ordinance (which required R$ 50 million).<\/li>\n
    • Related proceedings:<\/strong> Even credits below this threshold may be negotiated if they are connected to cases sharing the same factual and legal background<\/strong> as the principal lawsuit meeting the R$ 25 million criterion.<\/li>\n
    • Nature of credits:<\/strong> They must be the subject of a lawsuit filed by the taxpayer<\/strong> challenging the legality or existence of the tax assessment<\/strong>.<\/li>\n<\/ul>\n
        \n
      1. Settlement Terms<\/strong><\/li>\n<\/ol>\n

        The new phase of the PRJ maintains parameters similar to those in the first stage, with some relevant updates:<\/p>\n

          \n
        • Discounts:<\/strong> up to 65% on ancillary amounts<\/strong> of the tax credit.<\/li>\n
        • Installment plan:<\/strong> payment in up to 120 monthly installments<\/strong>.<\/li>\n
        • Judicial deposits:<\/strong> possibility of conversion into payment<\/strong> of the settled debt.<\/li>\n
        • Precat\u00f3rios (court-ordered payments) and liquid and certain credits:<\/strong> may be used to offset debts<\/strong>.<\/li>\n
        • Guarantees:<\/strong> allows for flexibility in substituting or releasing judicial guarantees<\/strong>, as well as staggered installment schedules<\/strong>.<\/li>\n<\/ul>\n
            \n
          1. Criteria for Concession<\/strong><\/li>\n<\/ol>\n

            The calculation of discounts and settlement conditions will be conducted exclusively by the PGFN<\/strong>, on a confidential and strategic basis<\/strong>, considering factors such as:<\/p>\n

              \n
            • degree of uncertainty in the judicial outcome;<\/li>\n
            • duration of the proceedings and of the suspension of enforceability;<\/li>\n
            • cost of administrative and judicial litigation;<\/li>\n
            • likelihood of success of the taxpayer\u2019s arguments.<\/li>\n<\/ul>\n

              This assessment is performed on an individual basis<\/strong>, reinforcing the selective and strategic nature<\/strong> of the PRJ modality.<\/p>\n

                \n
              1. Deadlines and Procedures<\/strong><\/li>\n<\/ol>\n
                  \n
                • Adhesion deadline:<\/strong> until December 29, 2025<\/strong>.<\/li>\n
                • Scope:<\/strong> applies to credits either enrolled or not enrolled<\/strong> in the federal active debt register, provided that the requirements of the ordinance are met.<\/li>\n<\/ul>\n
                    \n
                  1. Economic Impact and Outlook<\/strong><\/li>\n<\/ol>\n

                    In the first phase of the PRJ (April to July 2025)<\/strong>, the PGFN received approximately 80 applications<\/strong>, with an estimated R$ 14 billion<\/strong> in potential settlements. A single case alone resulted in an immediate inflow of R$ 400 million<\/strong> to the National Treasury.<\/p>\n

                    With the threshold lowered to R$ 25 million<\/strong>, the government expects a broader level of participation<\/strong>, facilitating the recovery of disputed tax credits<\/strong> while offering taxpayers more secure and predictable solutions<\/strong> for high-value, high-risk tax disputes.<\/p>\n

                    Recommendation<\/strong><\/p>\n

                    Taxpayers with ongoing disputes falling within the parameters of the new ordinance<\/strong> are advised to conduct a strategic review of their tax contingencies<\/strong> to assess the feasibility of joining the program by December 29, 2025<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"

                    Joint Ordinance PGFN\/RFB No. 19\/2025 \u2013 Integral Settlement Program (PTI), PRJ Modality On September 30, 2025, the Office of the Attorney General of the National […]<\/p>\n","protected":false},"author":2,"featured_media":2708,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2706","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\/2706","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=2706"}],"version-history":[{"count":5,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2706\/revisions"}],"predecessor-version":[{"id":2807,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2706\/revisions\/2807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2708"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}