A Receita Federal editou uma portaria sobre transa\u00e7\u00f5es tribut\u00e1rias para permitir a utiliza\u00e7\u00e3o de cr\u00e9ditos de preju\u00edzo fiscal e de base negativa de CSLL para amortizar o valor principal do cr\u00e9dito tribut\u00e1rio. A previs\u00e3o consta na Portaria RFB 676\/2026, publicada em 30 de abril no Di\u00e1rio Oficial da Uni\u00e3o (DOU).<\/p>\n\n\n\n
The change comes days after a decision by the Federal Court of Accounts (TCU) that revised its previous understanding and removed a section that considered the use of tax losses and negative CSLL bases to be irregular when resulting in a debt reduction percentage exceeding 65%. The decision came after the analysis of appeals from the Attorney General's Office of the National Treasury (PGFN).<\/p>\n\n\n\n
Como o JOTA adiantou, a expectativa \u00e9 de que a decis\u00e3o do TCU \u201cdestrave\u201d o instituto da transa\u00e7\u00e3o tribut\u00e1ria e sejam divulgados novos editais de transa\u00e7\u00e3o com a PGFN, al\u00e9m de acordos individuais, principalmente envolvendo empresas em recupera\u00e7\u00e3o judicial.<\/p>\n\n\n\n
Many tax settlement notices are issued jointly by the PGFN (Attorney General's Office for the National Treasury) and the Federal Revenue Service. Until then, the Revenue Service regulation allowed the use of tax loss carryforwards and negative CSLL (Social Contribution on Net Profit) tax bases to settle up to 70% of the remaining balance of debts after the application of discounts.<\/p>\n\n\n\n
The previous text stipulated its use to amortize fines, interest, and legal charges, and made an exception for cases of companies undergoing judicial reorganization, in which case it could also amortize the principal amount.<\/p>\n\n\n\n
Now, the ordinance allows the use of credits and negative bases to "amortize the principal amount of the tax credit and the legal surcharges that apply to it.".<\/p>\n\n\n\n
Como o JOTA adiantou, a expectativa \u00e9 de que a decis\u00e3o do TCU \u201cdestrave\u201d o instituto da transa\u00e7\u00e3o tribut\u00e1ria e sejam divulgados novos editais de transa\u00e7\u00e3o com a PGFN, al\u00e9m de acordos individuais, principalmente envolvendo empresas em recupera\u00e7\u00e3o judicial.<\/p>\n\n\n\n
Many tax settlement notices are issued jointly by the PGFN (Attorney General's Office for the National Treasury) and the Federal Revenue Service. Until then, the Revenue Service regulation allowed the use of tax loss carryforwards and negative CSLL (Social Contribution on Net Profit) tax bases to settle up to 70% of the remaining balance of debts after the application of discounts.<\/p>\n\n\n\n
The previous text stipulated its use to amortize fines, interest, and legal charges, and made an exception for cases of companies undergoing judicial reorganization, in which case it could also amortize the principal amount.<\/p>\n\n\n\n
Now, the ordinance allows the use of credits and negative bases to "amortize the principal amount of the tax credit and the legal surcharges that apply to it.".<\/p>\n\n\n\n
According to him, "with this decision, the progress of the various transaction agreements signed by taxpayers is resumed, which corroborates the legal certainty of negotiations with the Public Authorities, with the consequent reduction of litigation." The issuance of the Revenue Service's ordinance, says Pestana, is "a reflection of this.".<\/p>\n\n\n\n
Maria Andr\u00e9ia dos Santos, a partner at Sanmahe Advogados, agrees. \u201cAdapting to this new scenario, the Federal Revenue Service amended RFB Ordinance 555\/25 through Ordinance 676\/26 to expressly provide that tax losses and negative tax bases may also be used to amortize the principal of tax credits.\u201d.<\/p>\n\n\n\n
\u201cThis is a major step forward, providing greater security for taxpayers and helping to make transactions more effective mechanisms for settling liabilities, since the restriction imposed by the TCU would have made several recovery plans unfeasible,\u201d says the lawyer.<\/p>\n\n\n\n
From a practical standpoint, tax lawyer Nat\u00e1lia Quinalha, from the HMLaw firm, says that "now, in general, all companies can use credits to also amortize the principal amount of the credit, in addition to general surcharges and legal surcharges." She states that the change is considered important because it "significantly increases the effectiveness of tax transactions with a tax regularization instrument, especially for those companies that have a history of accumulated tax losses.".<\/p>\n\n\n\n
Attorney Diego Diniz Ribeiro, partner at the law firm Daniel, Diniz & Branco \u2013 Tax and Customs Law, considers the new regulatory provision from the Revenue Service to be "quite interesting insofar as it creates an 'extension' to allow the use of tax losses and negative CSLL (Social Contribution on Net Profit) tax bases for the purpose of paying negotiated debts." It is also important for companies seeking to "negotiate tax debts and, consequently, regularize their liabilities, acting in accordance with tax requirements.".<\/p>\n\n\n\n
Quinalha further points out that "the amendment was published just days after the Federal Court of Accounts recognized the possibility of this broader use of credits, which shows an alignment between the regulation and the understanding of the oversight body." In practice, he concludes, "this measure tends to make negotiations more attractive and viable for taxpayers.".<\/p>\n\n\n\n
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