{"id":537,"date":"2025-01-03T09:39:57","date_gmt":"2025-01-03T12:39:57","guid":{"rendered":"https:\/\/nedereromano.com.br\/?p=537"},"modified":"2025-02-13T10:00:31","modified_gmt":"2025-02-13T13:00:31","slug":"edital-de-transacao-tributaria-para-debitos-relacionados-a-amortizacao-de-agio","status":"publish","type":"post","link":"https:\/\/nedereromano.com.br\/en\/edital-de-transacao-tributaria-para-debitos-relacionados-a-amortizacao-de-agio\/","title":{"rendered":"Tax Settlement Notice for Debts Related to Goodwill Amortization"},"content":{"rendered":"

<\/p>\n

On December 31, 2024<\/strong>, Notice No. 25\/2024<\/strong> was published in the Official Gazette of the Union<\/strong>, aimed at the regularization of debts related to goodwill amortization<\/strong>.<\/p>\n

This notice makes tax debts under administrative or judicial dispute<\/strong> related to internal goodwill<\/strong> and goodwill using a special purpose entity<\/strong> eligible for tax settlement through adherence to a settlement program<\/strong>.<\/p>\n

The settlement can only be executed<\/strong> if, at the time of adherence, there is an active debt registration<\/strong>, a pending lawsuit<\/strong>, tax enforcement defenses<\/strong>, or an administrative appeal still awaiting a final decision<\/strong> concerning the dispute and the debts to be included in the settlement.<\/p>\n

If the active debt registration, lawsuit, tax enforcement defenses, or pending administrative appeal<\/strong> involve multiple disputes or legal grounds<\/strong>, the taxpayer may segregate the discussions<\/strong> and include only the debts related to goodwill<\/strong> (either internal goodwill or goodwill through a special purpose entity<\/strong>) in the settlement.<\/p>\n

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Main Settlement Rules<\/strong><\/h3>\n

Goodwill Settlement Options<\/strong><\/h4>\n

(i)<\/strong> 65% discount<\/strong> on the total amount, with a minimum 30% down payment<\/strong> in a single installment<\/strong> and the remaining balance payable in up to 12 installments<\/strong>;
(ii)<\/strong> 55% discount<\/strong> on the total amount, with a minimum 25% down payment<\/strong> in a single installment<\/strong> and the remaining balance payable in up to 24 installments<\/strong>;
(iii)<\/strong> 45% discount<\/strong> on the total amount, with a minimum 20% down payment<\/strong> in a single installment<\/strong> and the remaining balance payable in up to 36 installments<\/strong>;
(iv)<\/strong> 35% discount<\/strong> on the total amount, with a minimum 15% down payment<\/strong> in a single installment<\/strong> and the remaining balance payable in up to 48 installments<\/strong>;
(v)<\/strong> 25% discount<\/strong> on the total amount, with a minimum 10% down payment<\/strong> in a single installment<\/strong> and the remaining balance payable in up to 60 installments<\/strong>.<\/p>\n

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Use of Tax Losses and Negative CSLL Basis<\/strong><\/h3>\n

The settlement allows for the use of tax loss credits related to Corporate Income Tax (IRPJ)<\/strong> and negative Social Contribution on Net Profit (CSLL) tax base<\/strong>, provided they belong to:
\u2714\ufe0f The taxpayer itself<\/strong>;
\u2714\ufe0f A directly or indirectly controlling or controlled entity<\/strong>;
\u2714\ufe0f Companies controlled by the same legal entity<\/strong>, regardless of their business sector.<\/p>\n

Such credits must be calculated, declared, and registered with the Brazilian Federal Revenue Service (RFB) by December 31, 2024<\/strong>.<\/p>\n

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Adherence and Payment Deadlines<\/strong><\/h3>\n

Adherence Period<\/strong>: January 2, 2025, until 7:00 PM (Bras\u00edlia time) on June 30, 2025<\/strong>.<\/p>\n

Initial Payment Deadline<\/strong>: The down payment or first installment<\/strong> must be paid by the last business day of the month<\/strong> in which the settlement request is made (for debts managed by the Federal Revenue Service).<\/p>\n

Remaining Balance Payment<\/strong>:<\/p>\n