They say that when one spouse calls the other by their full name, it's a sign things aren't exactly comfortable for the one being called.
Well, last week I lived through exactly one of those moments, hearing my wife say a very solemn “Ricardo Petereit.” Laura's 2022 annual income tax return had been flagged for review, and she had just received a notice by mail informing her that the debt had been registered as active federal debt.
She reminded me of the old saying that “the shoemaker's children go barefoot.” And in this case, it was hard to disagree. Day to day at the firm, we spend much of our time identifying risks and building solutions for our clients' problems — but we don't always handle our own pending matters with the same speed.
Faced with the situation, I reviewed the available options and managed to settle the matter through Public Notice PGDAU No. 06/2026, which opened up special conditions for negotiating tax debts registered as active federal debt.
In my wife's case, applying the notice resulted in a discount of roughly 60% on the debt amount, which made the value of this measure very concrete.
The notice allows for the negotiation of debts up to R$ 45 million per taxpayer and offers different arrangements depending on the debtor's ability to pay and the nature and age of the debt. In certain cases, discounts can reach 65% or 70% of the total registered amount, along with instalment plans of up to 114 or 133 months. For individuals, sole proprietors (MEIs), and micro and small businesses with debts of up to 60 times the minimum wage, specific conditions are also available, with discounts of up to 50%.
Taxpayers can join until 7:00 p.m. on September 30, 2026, but the decision requires careful analysis. Benefits vary depending on each taxpayer's situation, and joining may involve acknowledging the debt, withdrawing any court challenges, and committing to stay tax-compliant for the duration of the agreement.
For that reason, the existence of the notice does not mean every offer is automatically advantageous. It is necessary to check how the debt is classified, the discount actually available, the size of the instalments, and the legal consequences of joining.
If you, your company, or any member of your economic group has debts registered as active federal debt, reach out to Petereit Advogados. Our team can review your specific situation and determine whether the conditions of Public Notice PGDAU No. 06/2026 represent a suitable opportunity to settle.
Finally, at home, once we joined the programme, things went back to normal.
Best regards,
Ricardo Petereit
Petereit Advogados
