{"id":13761,"date":"2025-06-12T11:18:49","date_gmt":"2025-06-12T14:18:49","guid":{"rendered":"http:\/\/rma.adv.br\/?p=13761"},"modified":"2025-08-28T11:29:39","modified_gmt":"2025-08-28T14:29:39","slug":"new-developments-in-tax-transactions-by-the-pgfn-2025","status":"publish","type":"post","link":"https:\/\/rma.adv.br\/en\/12\/06\/2025\/new-developments-in-tax-transactions-by-the-pgfn-2025\/","title":{"rendered":"NEW DEVELOPMENTS IN TAX TRANSACTIONS BY THE PGFN \u2013 2025"},"content":{"rendered":"\n<p>The Office of the Attorney General of the National Treasury (PGFN) published PGDAU Notice No. 11\/2025, which consolidates and expands the possibilities for negotiating debts registered as overdue federal tax liabilities. The deadline for enrollment is September 30, 2025.<\/p>\n\n\n\n<p>The new notice offers more advantageous conditions than those offered in 2024, as it brings together the main types of tax transactions currently available in a single instrument.<\/p>\n\n\n\n<p><strong>Comparison: Transactions 2024 vs. 2025<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Criteria<\/strong><\/td><td><strong>2024<\/strong><\/td><td><strong>2025<\/strong><\/td><\/tr><tr><td><strong>&nbsp;<\/strong> <strong>Notices<\/strong><\/td><td>Several separate notices (PGDAU 1\/2022, 6\/2024, etc.)<\/td><td>Single notice: PGDAU No. 11\/2025, with four unified modalities<\/td><\/tr><tr><td><strong>&nbsp;<\/strong> <strong>Available modalities<\/strong><\/td><td>&nbsp; Separated by type of debit<\/td><td>Unified: ability to pay, small value, irrecoverable, guaranteed<\/td><\/tr><tr><td><strong>&nbsp;<\/strong> <strong>Maximum discounts<\/strong><\/td><td>&nbsp; Up to 65% of total debt<\/td><td>Up to 70% for MEI, PF, and EPP, with the possibility of a 100% reduction in interest and penalties<\/td><\/tr><tr><td><strong>&nbsp;<\/strong> <strong>Payment in installments<\/strong><\/td><td>&nbsp; Up to 120 months<\/td><td>Up to 133 months, with the possibility of exemption from down payment<\/td><\/tr><tr><td><strong>Transaction for MEI and small amounts<\/strong><\/td><td>There was no specific modality.<\/td><td>New payment method for debts up to 60 times the minimum wage<\/td><\/tr><tr><td><strong>&nbsp;<\/strong> <strong>Secured debts<\/strong><\/td><td>&nbsp; No clear rules<\/td><td>Special modality with reduced down payment and installment plan without discount<\/td><\/tr><tr><td><strong>Large debtors (over R$ 50 million)<\/strong><\/td><td>Need for restricted individual proposal<\/td><td>New Individual Transaction PRJ with objective rules<\/td><\/tr><tr><td><strong>&nbsp;<\/strong> <strong>Target audience<\/strong><\/td><td>&nbsp; Companies in general<\/td><td>Expanded audience: MEI, PF, EPP, and irrecoverable debts<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Important Deadlines<\/strong><\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Adherence to the transactions of Notice No. 11\/2025: until September 30, 2025.<\/p>\n\n\n\n<p>\u25cf&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debts must be registered as overdue by:<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; March 4, 2025, for payment capacity debts that are irrecoverable and secured;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 02\/6\/2024, for small debts.<\/p>\n\n\n\n<p><strong>Tax Regularization Opportunity<\/strong><\/p>\n\n\n\n<p>The new round of transactions represents an excellent opportunity to settle tax liabilities under more flexible and accessible terms, especially for taxpayers experiencing financial difficulties or with large amounts under dispute in court.<\/p>\n\n\n\n<p>If you would like to analyze the most advantageous membership options for your company or assess the feasibility of a transaction based on your debt profile, our team is available to provide comprehensive advice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Office of the Attorney General of the National Treasury (PGFN) published PGDAU Notice No. 11\/2025, which consolidates and expands the possibilities for negotiating debts registered as overdue federal tax liabilities. The deadline for enrollment is September 30, 2025. The new notice offers more advantageous conditions than those offered in 2024, as it brings together [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13762,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-13761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEW DEVELOPMENTS IN TAX TRANSACTIONS BY THE PGFN \u2013 2025 &#8211; RMA | RONALDO MARTINS ADVOGADOS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rma.adv.br\/en\/12\/06\/2025\/new-developments-in-tax-transactions-by-the-pgfn-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEW DEVELOPMENTS IN TAX TRANSACTIONS BY THE PGFN \u2013 2025 &#8211; RMA | RONALDO MARTINS ADVOGADOS\" \/>\n<meta property=\"og:description\" content=\"The Office of the Attorney General of the National Treasury (PGFN) published PGDAU Notice No. 11\/2025, which consolidates and expands the possibilities for negotiating debts registered as overdue federal tax liabilities. 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