Commitment to "Refis" to renegotiate debts with the Federal Revenue Authority begins on Friday (5)

The deadline to join the tax debt renegotiation program with the Federal Revenue Service begins on Friday (5), which allows debts to be paid without penalties, avoiding tax proceedings.

Interested parties must fill out a form to join the so-called “Incentive Self-Regulation Programme”, which will be available on Tuesday (2). Due to technical problems, the start was postponed until Friday (5).

The postponement “does not affect the incentives that taxpayers can receive through self-regulation,” the Federal Revenue Service said in a memo.

Debts can be settled with the Federal Revenue Service with a 100% discount on interest and penalties

Who can join?
What debts are covered?
How to join the program?
How much are the premiums?

People or companies that have tax debts with the Federal Revenue Service. Membership deadline is from January 5, 2024 to April 1, 2024.

The debt can be repaid with a reduction of up to 100% of penalties and interest. It is necessary to pay off at least 50% of the debt as a down payment, and the rest can be paid in installments of up to 48 installments.

What debts are covered?

The program includes all taxes administered by the IRS, including tax exemptions for tax notices of assessment, notices of assessment, and decision orders that do not, in whole or in part, recognize a declaration of compensation.

Taxes that have not been formed by November 30, 2023 may be included in the settlement, even if there is already an open inspection. Taxes incurred between November 30, 2023 and April 1, 2024 may also be included.

However, the program does not cover specific debts within the scope of Simples Nacional – A simplified collection, collection and inspection system for small and micro companies.

Furthermore, the reduction in penalties and interest will not be calculated based on the calculation for Corporate Income Tax (IRPJ), Social Contribution to Net Profit (CSLL), PIS/Pasep and Cofins.

To join, you must formalize the application by opening a process on the e-CAC portal, in the “Legislation and Process” tab, through “Web Applications”. Acceptance of the application means the applicant’s acknowledgment of the debt. Access here.

Approval of the application is subject to payment of the initial debt amount, indicated at the time of opening the application.

How much are the premiums?

The concerned party must pay at least 50% of the consolidated debt in cash as a down payment. After that, you can pay the rest of the amount in 48 installments, just enter the number of installments required.

However, each installment must have a minimum value:

R$200 for individuals;
R$500 for companies.

Each installment will have interest calculated at a Selec rate, accrued monthly, calculated from the month following the date of debt consolidation until the month before payment – i.e. interest increases progressively according to the number of installments.

The installment amount will also be increased by 1% for the month in which payment is made.