Our tax attorney, Gregorio Caballero, gave an interview to JOTA on a topic that has been gaining relevance in tax litigation: the possibility for the Office of the Attorney General of the National Treasury (PGFN) to file for the bankruptcy of debtors owing to the Federal Government and the FGTS with debts starting at BRL 15 million.

The discussion has gained momentum following a recent ruling by the Superior Court of Justice (STJ), which recognized the Federal Government’s standing to submit such requests, especially in cases where tax enforcement proceedings have proven ineffective.

In recent years, the PGFN has prioritized the consensual resolution of disputes, and the new ordinance makes it clear that there is no restriction on negotiating the debt.

In Caballero’s view, one point deserves attention: the potential use of this instrument as a means of pressure in the negotiation of tax liabilities.

The ordinance does not apply to requests for the conversion of judicial reorganization into bankruptcy, nor to bankruptcy actions already filed prior to its publication.

Although the measure strengthens enforcement tools, its impacts go beyond the legal sphere. The topic underscores the importance of actively managing tax liabilities, with proper governance, continuous monitoring, and a well-defined strategy.

Read the full interview and article: https://www.jota.info/tributos/com-foco-em-grandes-inadimplentes-pgfn-edita-regras-sobre-pedidos-de-falencia