The Federal Revenue Service and the Office of the Attorney General of the National Treasury (PGFN) have issued new rules that increase the percentage of credits from tax losses and negative CSLL (Social Contribution on Net Profit) bases that can be used in tax settlements.
These changes apply exclusively within the scope of the Integral Settlement Program (PTI) and cover the following topics:
• Internal goodwill and holding companies (Public Notice No. 25/2024);
• Tax classification of inputs from the Manaus Free Trade Zone used in non-alcoholic beverages and taxation of soda kits (Public Notice No. 26/2024);
• Profit sharing (PLR), private pension plans, and stock options (Public Notice No. 27/2024).
Under the new rules, after applying the applicable discounts, companies will be able to use tax loss credits to settle up to 30% of the remaining balance — previously, the limit was only 10%.
Although this change offers a significant advantage, opting into the settlement program should be carefully evaluated based on the likelihood of success in each specific case.
KLA’s Tax Law team is available to provide further information and technical support on this matter.
