New tax settlement program for debts enrolled in the federal overdue tax liability register

The Brazilian Federal Attorney General's Office (PGFN) published Notice PGDAU No. 11/2025, establishing another Debt Settlement Program for debts registered as overdue federal liabilities (dívida ativa) by March 4, 2025, with a maximum total value of BRL 45,000,000.00. Different settlement models are available to repay these debts. Below are the main benefits outlined in the notice, according to each type of settlement:

• Based on Payment Capacity: down payment of 6% of the total debt, payable in up to 6 monthly installments. The remaining balance can be paid in up to 114 months, generally with up to 100% discount on interest, penalties, and legal charges, limited to 65% of the total debt;
   
• Irrecoverable Debts: down payment of 5% of the total debt, payable in up to 12 monthly installments. The remaining balance can be paid in up to 108 months, generally with up to 100% discount on interest, penalties, and legal charges, limited to 65% of the total debt;
   
• Small-Value Debts: down payment of 5% of the total debt for small businesses, payable in up to 5 installments. The remaining balance may be paid in:
  
  • up to 7 installments with a 50% discount;
  • 12 installments with a 45% discount;
  • 30 installments with a 40% discount; or
  • up to 55 installments with a 30% discount.
    For micro-entrepreneurs (MEI), no down payment is required, and the debt can be paid in up to 60 installments with up to 50% discount;
     
• Debts guaranteed by insurance or bank surety: applicable when there is a final court ruling against the taxpayer but the guarantee has not been executed. Options include:
  • 50% down payment, with the balance paid in up to 12 installments;
  • 40% down payment, with the balance paid in up to 8 installments;
  • 30% down payment, with the balance paid in up to 6 installments.

 For social security debts, payments must be completed in up to 60 installments, as mandated by the Constitution. In all settlement types, all outstanding debts must be included, except those that are guaranteed, already under payment plans, subject to another settlement, or whose enforceability has been suspended by court order. Additionally,

• It is prohibited to use tax loss carryforwards or negative CSLL bases to settle the debt;
• Judicial deposits, refund claims, and court-ordered payments (RPVs/precatórios) must be converted into debt payment.

The settlement request must be submitted through the PGFN REGULARIZE portal by 7:00 PM on September 30, 2025 (Brasília time), and the first installment must be paid by the last business day of the month of enrollment. Otherwise, the request will be denied.

Despite the program's broad applicability, its payment capacity-based model may limit the benefits for companies with stronger financial standing.

It’s also worth noting that there is another ongoing settlement program—PGFN/MF Ordinance No. 721/2025—for debts exceeding BRL 50,000,000.00, with a deadline of 7:00 PM on July 31, 2025. This program does not impose restrictions based on payment capacity, making it more attractive to companies in better financial health.

Regardless of the total amount of federal debts, joining one of these programs may offer a great tax regularization opportunity, depending on the estimated likelihood of cancellation. A careful evaluation of debts already registered as overdue federal liabilities is recommended to assess both the potential benefits and the related costs.

The Tax Team at FAS Advogados is available to assist taxpayers with any questions regarding these settlement programs and to support them through the entire process.