Exceptional Settlement. Enrollment extended until April 29, 2022, at 7 p.m.
This is the service that enables taxpayers to pay debts registered as overdue federal tax liabilities (dívida ativa da União) with benefits. Such as a reduced down payment, discounts, and differentiated terms. This is done according to their payment capacity, for debts of up to R$ 150 million.
It is worth highlighting that the Exceptional Settlement is intended for debts considered by the Office of the Attorney General of the National Treasury (PGFN) as difficult to recover or unrecoverable, taking into account the economic and financial impacts suffered by the taxpayer due to the pandemic.
Based on the taxpayer’s estimated payment capacity, a settlement proposal will be made available for enrollment.
Taxpayers with debts above R$ 150 million must request the “Individual Settlement Agreement” service.
The settlement of criminal fines is not permitted. This modality does not cover debts owed to the Severance Indemnity Fund (FGTS). Click here to learn about the specific negotiation for such debts.
Debts under Simples Nacional (Brazil’s simplified tax regime), however, are permitted. Click here to watch the step-by-step guide to enrolling in the Exceptional Settlement for Simples Nacional.
Benefits
This settlement modality allows the down payment, corresponding to 4% of the total value of the selected enrollments, to be paid in up to 12 installments.
In addition, for legal entities, the payment of the balance may be divided into up to 72 installments, with discounts of up to 100% on the amounts of fines, interest, and charges, subject to the limit of up to 50% of the total value of the debt and the taxpayer’s payment capacity.
The installment amount may not be less than R$ 500.00.
In the case of individuals, sole proprietors, microenterprises, small businesses, educational institutions, Santas Casas de Misericórdia (charitable hospitals), cooperative societies, and other civil society organizations covered by Law 13,019, of July 31, 2014, the balance may be divided into up to 133 installments, with discounts of up to 100% on the amounts of fines, interest, and charges, subject to the limit of up to 70% of the value of the debt and the taxpayer’s payment capacity.
For these groups, the installment amount may not be less than R$ 100.00.
For the settlement of social security debts, the maximum number of installments is 60. This is due to constitutional limitations. In this case, the differentiated condition covers the reduced down payment amount and the possibility of paying it in up to 12 installments.
How to simulate withdrawing from an ongoing negotiation in order to enroll in the exceptional settlement
The simulation is intended for taxpayers who already have an ongoing negotiation before the PGFN but are interested in the benefits of the Exceptional Settlement.
In this situation, the following question may arise: is it more advantageous to remain in the current negotiation or to withdraw from it in order to enroll in the Exceptional Settlement?
Now, with the spreadsheets, it is possible to simulate two situations. 1) The estimated final outstanding balance, should the current negotiation be withdrawn. 2) And what discount percentage will be applied, should enrollment in the Exceptional Settlement be carried out.
In order to fill out the spreadsheets correctly, it will be necessary to watch the step-by-step video. Click here to access it!
Check the complete information and how to access it on the website of the Office of the Attorney General of the National Treasury. Access here.
Read also
Settlement of debts of Simples Nacional companies – learn more
Source: Ministry of Economy – Office of the Attorney General of the National Treasury
← Back to blog