The Brazilian Federal Revenue Service published Transaction Notices No. 9 and No. 10 on 13 July 2026, offering preferential settlement terms for administrative tax debts up to R$ 50 million and smaller disputes, respectively, with applications closing on 30 October 2026.
Brazil’s Federal Revenue Service (RFB) opened its doors for tax debtors to settle their cases on better terms. On 13 July 2026, the agency published two notices (Notice 9 and Notice 10) offering structured payment plans with steep discounts — but the window to apply closes on 30 October 2026.
Notice 9: Larger disputes, bigger discounts
Taxpayers tangled in administrative tax litigation over debts up to BRL 50 million have options under Notice 9. Payments can be stretched over years, with interest and penalties slashed by up to 65% (70% for individuals, micro-enterprises, or charities), and some debts can be offset using tax loss credits. The catch: Applicants need to demonstrate an ability to pay, and the minimum debt must be at least BRL 200 for individuals or BRL 300 for companies.
The application process runs through the Federal Revenue Service portal. Applicants log in, navigate to “My Processes,” request service through the digital system, upload the required paperwork, and await approval.
Notice 10: Smaller debts, simpler rules
Notice 10 targets debts under 60 minimum wages in administrative disputes. Eligibility is limited to individuals, sole proprietors, micro-entrepreneurs, and small businesses. Eligible debts may be settled under negotiated terms offering discounts of up to 50% for payment in up to 12 instalments, up to 40% for payment in up to 24 instalments, up to 35% for payment in up to 36 instalments, or up to 30% for payment in up to 55 instalments.
The minimum monthly payment is BRL 200.
Access is through “My Debt Negotiations” on the same portal, where eligible debts can be selected and a plan confirmed.
What joining costs
Entering either programme means dropping any appeals or objections on the relevant debts and formally accepting liability. Participants are bound by the terms set out in the notice and applicable tax law. Both programmes close on 30 October 2026.
