Brazil’s Federal Revenue Service extended until 30 December 2025 the deadline for taxpayers to join two tax settlement programs offering discounts, long instalment plans, and other incentives to resolve administrative tax disputes.
Brazil’s Federal Revenue Service (RFB) has extended the deadline for taxpayers to join tax settlement programs under Public Notices RFB No. 4/2025 and 5/2025 on 10 November 2025. The extension was formalised by Ordinance RFB No. 600/2025, published in the Official Gazette on 3 November 2025.
The measure provides individuals and companies with the opportunity to resolve tax disputes under favourable conditions, including reduced debt, extended payment terms, and the possibility of utilising tax loss carryforwards.
Public Notice No. 4/2025 is aimed at individuals, micro and small businesses, and sole proprietors with debts up to 60 minimum wages. Participants may secure discounts of up to 50% on the total debt and pay in up to 55 instalments.
Public Notice No. 5/2025 addresses administrative disputes involving debts of up to BRL 50 million, allowing for instalment plans of up to 135 months and the utilisation of tax loss carryforwards and negative CSLL bases. Discounts will vary according to the recoverability of the debt.
Adhesion to Notice No. 4 must be submitted through the e-CAC Portal under “Payments and Instalments,” while adhesion to Notice No. 5 requires opening a digital process via “Legislation and Process.”
The deadline for joining both programs is 30 December 2025.
According to the RFB, tax settlement provides legal certainty and prevents debts from increasing due to interest and penalties, promoting voluntary compliance and a more cooperative relationship with taxpayers.
