Legal entities with judicial reorganization already granted have until next Thursday (29) to take advantage of the differentiated negotiation conditions.

The deadline for taxpayers with already granted judicial recovery (art. 58 of Law 11.101/2005) to take advantage of the differentiated conditions for negotiation ends next Thursday (29) – which grant an extended payment period of up to 120 months and discounts that can reach 70% of the total debt amount.

The interested debtor needs to be aware of this deadline, as established by law – article 5, paragraph 4, of Law No. 14.112/2020 – the PGFN (Attorney General's Office for the National Treasury) does not have the authority to extend it through an ordinance.

After April 29th, the debtor in recovery will only be able to adhere to the transaction under the general conditions stipulated in Law No. 13.988/2020, that is, it will not be able to enjoy the benefits provided for in Article 10-C of Law 10.522/2002.

Check out the benefits and understand how to proceed:

Exceptional Transaction

This option is available to taxpayers in general, provided they meet the required criteria. However, in the case of a legal entity undergoing judicial reorganization (Article 58 of Law 11.101/2005), it is possible to benefit from more favorable conditions, provided that the application is submitted within the legal deadline.

To participate, the first step is to fill out the income and revenue form. The form is available on the REGULARIZE portal, under the option Negotiate Debt > Access the Negotiation System. In the Negotiation System, click on the Income/Revenue Declaration menu.

Once the declaration is made, click on the top menu Adhesion > Transaction. Then, select the specific modality foreseen for companies undergoing judicial reorganization, with the benefits of article 10-C of Law No. 10.522/2002.

After submitting your application, pay the first installment by the due date, which is the last business day of the month.

Warning! To ensure the system correctly calculates the discount and term, taking into account the special situation of a taxpayer undergoing judicial reorganization, check here in the Brazilian Federal Revenue Service (RFB) system if this information is already recorded in the CNPJ registration. If it is not, the legal representative must update this information with the RFB, in accordance with article 24 of RFB Normative Instruction No. 1863, of December 27, 2018.

It is important to note that registrations made after April 29 will be canceled by the PGFN.

Individual Transaction

In the case of an individual proposal, it is not necessary for the individual transaction agreement to be formalized by April 29th, but rather that the proposal be submitted in a timely manner by the legal entity undergoing reorganization (Article 58 of Law 11.101/2005).

To submit your proposal, simply access the REGULARIZE portal and click on Negotiate Debt > Individual Transaction Agreement. Complete guidance and required documentation can be found here !

Source: gov.br/pgfn