Inertia is costly: how to respond to communications from PGFN and the Federal Revenue Service
I had never visited the Clementino Fraga Filho University Hospital (UFRJ). Last week, I had the opportunity to present an oral argument in defense of a client during an administrative proceeding at that venue. Amid the severe structural decay of the hospital, as I headed to the basement, I read a famous quote from the book Blindness, by the Portuguese author José Saramago: 'If you can see, look. If you can look, observe.'
The phrase possesses a striking uniqueness and depth. The mere physical act of looking is not enough, nor is seeing with some degree of attention. The most impactful part is to observe—with empathy, critical analysis, and responsibility.
In legal practice, observing means looking with much greater accuracy at what is before us: a client's account, the files of a case. Often, the resolution of a specific case lies precisely in paying attention to details and, through them, achieving what the client desires.
In the tax legal sphere, the Federal Revenue Service and the Office of the Attorney General of the National Treasury (PGFN) send a wide variety of communications to taxpayers. Frequently, for instance, the Administrative Procedure for Recognition of Liability (PARR) is initiated, in which PGFN verifies the occurrence of situations that, by law, allow natural and legal persons (third parties) to be held liable for debts of other natural and legal persons already registered as active debt of the Union.
One such situation is the irregular dissolution of a company that already has debts registered under active debt of the Union. In this case, PGFN may initiate the procedure to attribute liability to third parties, with prior right to full defense, to analyze the liability of directors, partners, and representatives of the company at the time of the irregular dissolution.
Paying attention to details, in this context, means avoiding liability for debts of a company in crisis. To do so, one must simply pay attention to communications from PGFN and, above all, to the deadlines. The taxpayer may challenge the administrative collection within a period of 15 calendar days, counted:
1. from the receipt of the letter with acknowledgment of receipt; or
2. from the availability of the notice in the recipient's message box on REGULARIZE, or the day following its opening, whichever occurs first.
In the challenge, the taxpayer must present evidence demonstrating:
- the non-occurrence of the irregular dissolution (absence of irregularity in the dissolution or regular operation of the company); and
- the absence of their liability for the debts being collected.
If the challenge is rejected, the taxpayer may, if they wish, file an administrative appeal so that the decision can be reassessed by PGFN.
Therefore, the fundamental recommendation is: upon receiving any communication or administrative summons from the Federal Revenue Service or PGFN, be sure to pay close attention and forward it immediately to our tax team, which will evaluate and outline the appropriate measures. Inertia can be very costly.
Ricardo Petereit
5 October 2026
