{"id":1522,"date":"2025-06-05T10:58:36","date_gmt":"2025-06-05T13:58:36","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1522"},"modified":"2025-09-18T10:54:53","modified_gmt":"2025-09-18T13:54:53","slug":"novo-edital-de-transacao-de-debitos-federais-inscritos-de-divida-ativa","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/novo-edital-de-transacao-de-debitos-federais-inscritos-de-divida-ativa\/","title":{"rendered":"Nouvel appel d\u2019offres pour la transaction des dettes f\u00e9d\u00e9rales inscrites \u00e0 la Dette Active"},"content":{"rendered":"

L'\u00c9dital PGDAU n\u00ba 11\/2025 \u00e9tablit des conditions avantageuses pour la r\u00e9gularisation des dettes envers l'Union<\/strong><\/p>\n\n\n\n

La Procuradoria Geral da Fazenda Nacional (\u00ab PGFN \u00bb) a publi\u00e9 l\u2019\u00c9dital PGDAU n\u00ba 11\/2025, applicable \u00e0 partir du 30 mai 2025, qui instaure de nouvelles modalit\u00e9s de transaction pour la r\u00e9gularisation des dettes inscrites \u00e0 la dette active de l\u2019Union, qu\u2019elles soient fiscales ou non fiscales. Ces modalit\u00e9s incluent des avantages tels que des r\u00e9ductions sur les int\u00e9r\u00eats, amendes et frais l\u00e9gaux, des conditions d\u2019entr\u00e9e facilit\u00e9es, ainsi que des d\u00e9lais prolong\u00e9s pour effectuer les paiements.<\/p>\n\n\n\n

Cette mesure vise \u00e0 inciter la r\u00e9gularisation fiscale des contribuables en retard en tenant compte de leur capacit\u00e9 de paiement et de la classification de leurs dettes. Les adh\u00e9sions doivent \u00eatre effectu\u00e9es exclusivement via la plateforme REGULARIZE (www.regularize.pgfn.gov.br<\/a>) entre le 2 juin et le 30 septembre 2025, de 8h \u00e0 19h (heure de Bras\u00edlia).<\/p>\n\n\n\n

Dettes \u00e9ligibles et modalit\u00e9s de transaction<\/strong><\/p>\n\n\n\n

Les dettes fiscales ou non fiscales inscrites \u00e0 la dette active de l\u2019Union peuvent \u00eatre incluses dans la transaction, \u00e0 condition que le montant consolid\u00e9 par contribuable n\u2019exc\u00e8de pas 45 millions de reais. La date d\u2019inscription de la dette \u00e0 la dette active d\u00e9termine la cat\u00e9gorie de transaction \u00e9ligible.<\/p>\n\n\n\n

Les dettes inscrites jusqu\u2019au 04\/03\/2025 peuvent b\u00e9n\u00e9ficier des modalit\u00e9s suivantes :<\/p>\n\n\n\n

- Transaction en fonction de la capacit\u00e9 de paiement ;<\/p>\n\n\n\n

- Transaction pour les dettes jug\u00e9es irr\u00e9cup\u00e9rables ;<\/p>\n\n\n\n

- Transaction pour les dettes garanties par des assurances ou des lettres de garantie.<\/p>\n\n\n\n

Les dettes inscrites jusqu\u2019au 02\/06\/2024 sont \u00e9ligibles uniquement \u00e0 ces modalit\u00e9s :<\/p>\n\n\n\n

- Transactions pour dettes de faible montant (jusqu\u2019\u00e0 60 fois le salaire minimum par inscription).<\/p>\n\n\n\n

Les propositions sont divis\u00e9es en quatre principales modalit\u00e9s :\n\n1) Transaction par capacit\u00e9 de paiement,\n2) Transaction pour dettes jug\u00e9es irr\u00e9cup\u00e9rables,\n3) Transaction pour dettes de faible montant,\n4) Transaction pour dettes garanties par assurance ou lettre de garantie, comme d\u00e9taill\u00e9 dans l\u2019\u00e9dital.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
Les dettes d\u00e9j\u00e0 en cours de r\u00e9gularisation (paiement \u00e9chelonn\u00e9, transaction, garanties ou avec ex\u00e9cution suspendue par d\u00e9cision judiciaire) peuvent \u00eatre incluses dans ces modalit\u00e9s \u00e0 condition de leur renonciation pr\u00e9alable, selon les d\u00e9lais et directives \u00e9num\u00e9r\u00e9s dans l\u2019\u00e9dital. Les contribuables ayant r\u00e9sili\u00e9 une transaction dans les deux ann\u00e9es pr\u00e9c\u00e9dentes, m\u00eame pour des dettes diff\u00e9rentes, sont exclus de cette initiative.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

R\u00e8gles additionnelles et interdictions<\/strong><\/p>\n\n\n\n

L\u2019adh\u00e9sion doit inclure l\u2019int\u00e9gralit\u00e9 des dettes \u00e9ligibles du contribuable, l\u2019adh\u00e9sion partielle n\u2019est pas autoris\u00e9e.<\/p>\n\n\n\n

En cas de litige judiciaire sur les dettes, il faudra prouver la renonciation aux actions judiciaires dans un d\u00e9lai de 60 jours apr\u00e8s l\u2019adh\u00e9sion.<\/p>\n\n\n\n

Tout d\u00e9faut de paiement de trois \u00e9ch\u00e9ances, cons\u00e9cutives ou non, entra\u00eenera la r\u00e9siliation automatique de l\u2019accord.<\/p>\n\n\n\n

Le montant minimum des paiements mensuels est fix\u00e9 \u00e0 100 R$, sauf pour les micro-entrepreneurs individuels (MEI), o\u00f9 il est de 25 R$.<\/p>\n\n\n\n

Les mensualit\u00e9s seront ajust\u00e9es selon le taux SELIC cumul\u00e9 mensuellement, avec un ajout de 1% applicable au mois de paiement. Le contribuable doit rester en r\u00e8gle avec la Receita Federal et le FGTS pendant toute la dur\u00e9e de l\u2019accord.<\/p>\n\n\n\n

Les d\u00e9p\u00f4ts judiciaires li\u00e9s aux dettes incluses dans la transaction seront automatiquement convertis en paiements d\u00e9finitifs, avec les r\u00e9ductions appliqu\u00e9es uniquement au montant r\u00e9siduel de la dette.<\/p>\n\n\n\n

Recommandation<\/strong><\/p>\n\n\n\n

L\u2019initiative pr\u00e9vue dans l\u2019\u00c9dital PGDAU n\u00ba 11\/2025 repr\u00e9sente une opportunit\u00e9 strat\u00e9gique pour r\u00e9gulariser les dettes f\u00e9d\u00e9rales, en particulier pour les contribuables ayant des dettes anciennes, une capacit\u00e9 de paiement limit\u00e9e ou des passifs de faible montant. Compte tenu des sp\u00e9cificit\u00e9s de chaque modalit\u00e9 et des r\u00e9glementations associ\u00e9es, une analyse individuelle approfondie est essentielle avant toute adh\u00e9sion.<\/p>\n\n\n\n

Notre cabinet est \u00e0 votre disposition pour offrir un accompagnement complet, allant de la v\u00e9rification de l\u2019\u00e9ligibilit\u00e9, \u00e0 la simulation des paiements et remises, jusqu\u2019\u00e0 la formalisation de l\u2019accord, en passant par la renonciation aux actions judiciaires et le suivi int\u00e9gral de l\u2019accord jusqu\u2019\u00e0 sa conclusion.<\/p>\n\n\n\n

Nous restons \u00e0 votre disposition pour toute information compl\u00e9mentaire.<\/p>\n\n\n\n

GTLawyers \u2013 \u00c9quipe de droit fiscal<\/strong><\/p>\n\n\n\n

egross@gtlawyers.com.br<\/a> <\/p>","protected":false},"excerpt":{"rendered":"

Edital PGDAU n\u00ba 11\/2025 estabelece condi\u00e7\u00f5es vantajosas para a quita\u00e7\u00e3o de d\u00e9bitos com a Uni\u00e3o A Procuradoria Geral da Fazenda Nacional (\u201cPGFN\u201d) publicou o Edital PGDAU n\u00ba 11\/2025, com vig\u00eancia a partir de 30 de maio de 2025, instituindo novas modalidades de transa\u00e7\u00e3o para regulariza\u00e7\u00e3o de d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o, tribut\u00e1rios ou […]<\/p>\n","protected":false},"author":5,"featured_media":1902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"\nNovo edital de transa\u00e7\u00e3o de d\u00e9bitos federais inscritos de Divida Ativa | GTLawyers | Escrit\u00f3rio boutique full-service<\/title>\n<meta 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