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🌍 English Version
📋 Índice
- → What is the 2025 Tax Transaction?
- → Notice 4/2025: Small Amounts
- → Discounts and Payment Conditions
- → Practical Example of Savings
- → Step-by-Step How to Adhere
- → Mandatory Requirements
- → Notice 5/2025: Other Modalities
- → Reasons for Agreement Cancellation
- → Frequently Asked Questions
- → Related Articles
- → Official Sources
Professionally translated from Portuguese. View original.
The Brazilian Federal Revenue Service (Receita Federal) warns that the deadline to adhere to the RFB Transaction Notices No. 4/2025 and No. 5/2025 ends on October 31, 2025, at 8:59:59 PM (Brasília time). This is the last opportunity to regularize tax debts with discounts of up to 100% on fines and interest.
What is the 2025 Tax Transaction?
The tax transaction is an opportunity to negotiate tax and social security debts that are in administrative litigation, either at the Federal Revenue Judgment Office (DRJ) or the Administrative Council of Tax Appeals (CARF).
Objective: To simplify tax compliance and promote fiscal citizenship.
Notice 4/2025: Small Amounts
Who Can Adhere?
- Individual
- Individual Microentrepreneur (MEI)
- Individual entrepreneur
- Microenterprise (ME)
- Small Business (EPP)
Eligible Debts
Maximum amount: Up to 60 minimum wages per process = R$ 91,080.00
Types of debts:
- Federal tax debts
- Social security contributions
- Contributions to third parties
- Debts under challenge or administrative litigation
Discounts and Payment Conditions
| Installments | Discount | Minimum Value/Installment |
|---|---|---|
| 12x | 50% | R$ 200.00 |
| 24x | 40% | R$ 200.00 |
| 36x | 35% | R$ 200.00 |
| 55x | 30% | R$ 200.00 |
Important: The discount applies to the total debt amount, including principal, interest, fines, and charges.
Practical Example of Savings
Situation: Company with a debt of R$ 50,000 in litigation
| Option | Discount | Amount to Pay | Installment |
|---|---|---|---|
| 12x | 50% | R$ 25,000 | R$ 2,083 |
| 24x | 40% | R$ 30,000 | R$ 1,250 |
| 36x | 35% | R$ 32,500 | R$ 903 |
| 55x | 30% | R$ 35,000 | R$ 636 |
Savings: From R$ 15,000 to R$ 25,000 depending on the chosen option!
Step-by-Step How to Adhere
- Access the e-CAC Portal
- Click on “Payments and Installments”
- Select “Request and Monitor Installment”
- Choose the Small Amount Notice option
- Fill out the application as instructed
- Adhere to the Electronic Tax Domicile (DTE) – mandatory
- Wait for validation from the Federal Revenue Service
Mandatory Requirements
1. Electronic Tax Domicile (DTE)
Mandatory: Yes, throughout the transaction period.
Exceptions: Deceased debtor, closed, inactive, or suspended company.
2. Debt in Litigation
The debt must be in administrative litigation (DRJ or CARF) or pending challenge.
Notice 5/2025: Other Modalities
Notice 5/2025 covers other tax transaction situations with specific conditions. Consult the Federal Revenue Service for details.
Reasons for Agreement Cancellation
The agreement may be terminated if:
- Failure to pay 3 consecutive or 6 alternate installments
- Failure to pay at least 1 installment (while others are paid)
- Bankruptcy declaration or company dissolution
- Non-compliance with notice conditions
- Use of an intermediary to conceal assets
Frequently Asked Questions
1. Does the application for adherence suspend collection?
No. The application only suspends the administrative process but does NOT suspend the tax credit and CANNOT be claimed for issuing a CND.
2. Do I need to withdraw from litigation?
No. Withdrawal is automatic after validation by the Federal Revenue Service.
3. Can I adhere partially?
No. It must include the entirety of the debts in the same process.
4. Can I include multiple processes?
Yes. As long as each process does not exceed R$ 91,080.00 and the total of the application does not exceed this amount.
5. How are payments made?
By automatic debit (optional) or DARF issued by the Federal Revenue Service, by the last business day of the month.
Also read: 2025 Tax Audit: How to Exit and Avoid Problems with the Federal Revenue Service
Also read: 2026 Tax Planning: How to Legally Reduce Taxes
Related Articles
See also: How to Exit Tax Audit | Simples Nacional 2026
Official Sources
Last updated: October 22, 2025 | Information verified from official Federal Revenue sources
Final deadline: October 31, 2025, at 8:59:59 PM! Do not miss this opportunity to regularize your debts with discounts of up to 50%.
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