Brazil: The Federal Treasury Department and Internal Revenue Services have published public notices for special settlement agreement of tax debts in litigation

In brief

On September 1, 2025, two Public Notices of Settlement by Adhesion in Tax Litigation of Relevant Legal Controversy were published, as follows:

1. Public Notice No.58/2025: Covers debts related to non-cumulative PIS/COFINS on conditional discounts and bonuses received by businesses from industry and suppliers.
2. Public Notice No.59/2025: Covers debts related to Individual Income Tax (IRPF), social security contributions, and contributions to third parties on amounts from stock options, profit-sharing (PLR), and supplementary private pension programs.

The deadline to join is December 29, 2025.

In more detail

The main features of the Notices are as follows: