News

The deadline to adhere to Federal Revenue Service (RFB) Settlement Notices No. 4/2025 and No. 5/2025 ends on October 31. This is an opportunity for taxpayers to regularize outstanding tax debt under special conditions, including discounts and extended payment terms.

RFB Settlement Notice No. 4/2025

This notice is aimed at individuals, small entrepreneurs, small businesses and very small businesses with tax disputes of up to 60 minimum wages. It offers installment plans with discounts of up to 50% on the total debt, which may be paid in up to 55 monthly installments.

Adhesion to it is done exclusively through the e-CAC Portal until 8:59 p.m. on October 31, 2025.

RFB Settlement Notice No. 5/2025

This notice is intended for tax credits under administrative tax litigation of up to BRL 50 million. It allows the use of tax losses and negative CSLL tax bases, as well as proportional reductions based on the recovery level of the credit.

Payments may be made in up to 135 installments, depending on the selected modality.

Adhesion to it is exclusively done until 11:59 p.m. of October 31, 2025, by opening of a digital procedure in the e-CAC Portal.