On 4 November, the Attorney General's Office of the National Treasury (PGFN) published two new notices, No. 6/2024 and No. 7/2024, offering more time and conditions for settling debts registered as outstanding. This measure, which aims to facilitate the regularisation of debts, is especially important for micro and small companies and Simples Nacional taxpayers, covering small debts and more significant amounts, up to R$ 45 million.
The initiative seeks not only to recover credits for the Federal Government, but also to offer attractive conditions for companies and individuals in financial difficulties to regularise their tax situation without compromising their operations.
What are PGFN Transactions?
The PGFN's transactions allow taxpayers to negotiate debts registered on the Union's active debt, with the possibility of discounts, instalments and differentiated payment conditions. This modality has become an effective tool for encouraging the regularisation of tax debts and avoiding protracted litigation.
Notices 6/2024 and 7/2024 bring new features that benefit taxpayers of different profiles, from small entrepreneurs to companies with larger debts. Below, we detail the conditions and deadlines offered in each notice.
Notice no. 6/2024: Debts of up to R$ 45 Million and Small Amounts
Notice no. 6/2024 extends the deadline for joining the transaction until 31st January 2024This includes the following categories of debts:
- Debts of up to 60 minimum wages (R$ 84.720)as long as they are registered by 1st November 2023.
- Debts of up to R$ 45 millionincluding those guaranteed by guarantee insurance or letter of guarantee, provided they are registered no later than 1st August 2023.
Specific conditions
Debits up to R$ 84,720:
- Entry5% of the total amount, divided into five instalments.
- Remaining balance:
- In instalments 7 months50% discount.
- In instalments 12 monthswith a discount of 45%.
- In instalments 30 months40% discount.
Debts guaranteed by guarantee insurance or letter of guarantee:
- Entry50%, 40% or 30%, divided into up to 12, 8 or 6 instalments respectively.
- BalanceThere are no discounts for this modality.
Debts of up to R$ 45 million:
- The conditions vary according to the debt's degree of recoverability, defined by the PGFN based on the taxpayer's ability to pay.
Notice 7/2024: Focus on Simples Nacional
Notice no. 7/2024 is specifically aimed at debts related to the Simples Nacionalwith differentiated deadlines for membership and adjusted conditions for amounts up to 20 minimum wages (R$ 28.240). You can join this transaction up to 29 November 2023.
Regularisation conditions
Debts registered until 1st August 2023:
- Entry6% of the total, paid in up to 12 instalments.
- Remaining balance:
- Divided into up to 133 instalments, with discounts based on the debtor's ability to pay.
Debts registered until 1st November 2023:
- Entry5% of the total amount, paid in five instalments.
- Remaining balance:
- In instalments 7 months50% discount.
- In instalments 12 monthswith a discount of 45%.
- In instalments 30 months40% discount.
- In instalments 55 monthswith a discount of 30%.
Debits up to R$ 7,060:
- Entry: 5%, paid in five instalments.
- Balance: Can be divided into up to 55 instalments, with a 50% discount.
Minimum instalments
Both calls for tenders set minimum instalment amounts:
- R$ 25 to individual micro-entrepreneurs (MEI).
- R$ 100 for other debtors.
These amounts make the transaction more affordable, especially for small businesses facing financial difficulties.
Importance for Micro and Small Companies
Debt settlements offer a valuable opportunity for micro and small companies to regularise their debts with the tax authorities. In a challenging economic climate, many companies face difficulties in maintaining their operations and meeting their tax obligations. The facilitated conditions proposed by the PGFN can represent significant financial relief, as well as making it possible to regain fiscal regularity, which is essential for access to credit and participation in tenders.
How TWS Consultancy Can Help
Faced with a complex tax scenario full of particularities, having a specialised team makes all the difference. A TWS Consultancy offers complete support for companies of all sizes to take advantage of the best conditions available in PGFN public notices. Our services include:
- Personalised AnalysisWe assess the debt profile and identify the best transaction conditions for each case.
- Simulation of instalmentsWe create detailed projections to help companies choose the best payment method, taking into account cash flow and discounts.
- Documentation ManagementWe guarantee that the entire membership process is carried out correctly and on time.
- Post-accession follow-upWe monitor payments and assist in resolving possible future issues.
- Preventive Tax Planning: In addition to regularising debts, we help your company structure a strategy to avoid new tax issues.
With the expertise of TWS, your company can regularise debts and return to growth with security and peace of mind.
Final considerations
Public Notices 6/2024 and 7/2024 represent a unique opportunity for taxpayers to settle their debts with the tax authorities under affordable conditions. Whether you are a micro-entrepreneur, a small business manager or the head of a large organisation, it is crucial to act within the deadlines set by the PGFN and count on the support of specialists to take advantage of the most advantageous conditions.
Tax regularisation is an important step towards consolidating the financial health of your business and ensuring its competitiveness in the market.
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