Tax Liabilities and Enforcement
Settlement, security and defence, looking at the whole liability.
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Debts registered as overdue tax liabilities strain cash, block clearance certificates and can lead to asset freezes and garnishment.
The way out depends on deciding what to dispute, what to negotiate and what to secure, looking at the whole liability rather than one debt at a time.
What we do
- Mapping debts registered with PGFN and PGE-SP and which are under enforcement
- Federal tax settlements (by programme, individual and in litigation) and the São Paulo settlement programme (Acordo Paulista) for ICMS debts
- Review of the payment capacity assigned by PGFN, when it does not reflect the company's reality
- Pre-enforcement objections and defences in tax enforcement proceedings
- Offering and replacing security: guarantee insurance, bank guarantees and assets
- Defence against revenue garnishment and account freezes
- Defence of shareholders and officers against personal liability claims
Frequently asked questions
What is a tax settlement (transação tributária)?+
It is an agreement between the company and the tax authority to end the collection of debts, provided for at the federal level by Law 13,988/2020. In São Paulo, the equivalent programme is the Acordo Paulista (Law 17,843/2023).
Does a settlement reduce the principal?+
As a rule, no. Discounts apply to fines, interest and charges, within the limits of the law and of each programme.
What should a company do when served in tax enforcement proceedings?+
Service of process opens a five-day period to pay or secure the debt (Law 6,830/1980, art. 8). What the company decides in that window defines its defence options and the risk of asset freezes.
What is the difference between a pre-enforcement objection and an enforcement defence?+
A pre-enforcement objection requires no security but only covers matters that need no evidence (STJ Precedent 393). Enforcement defences admit any argument but require the debt to be secured.
Can a shareholder be liable for the company's debt?+
In specific cases, such as acts exceeding their powers or in breach of the law (National Tax Code, art. 135) and irregular dissolution (STJ Precedent 435). Mere non-payment is not enough.
Practice
Areas of a single tax practice.