The Federal Regional Court of the 5th Region (TRF-5) issued a significant ruling for taxpayers whose installment payments were terminated due to default. The ruling overturned the two-year “quarantine” period established in PGFN Ordinance No. 6,757/2022, which prevented the formalization of new tax transactions during this period.
The ruling mandated that the Attorney General’s Office of the National Treasury (PGFN) accept the renegotiation of a taxpayer’s debt, regardless of the deadline stipulated by the ordinance. The judge found that imposing this restriction period exceeds the PGFN’s administrative jurisdiction, as it limits rights that could only be regulated by supplementary legislation.
This measure sets an important precedent for companies that, due to financial difficulties, have had their previous transactions terminated and wish to regularize their tax situation with the Federal Government. The decision also reinforces the importance of analyzing each taxpayer’s payment capacity to ensure the continuity of business activities and avoid excessive penalties.
Companies impacted by the “quarantine” imposed by the PGFN can appeal to the Judiciary to challenge this restriction and ensure the possibility of new negotiations.
