How to join the self-regularization of tax debts – 01/05/2024 – Market

Starting this Friday (5), individuals and legal entities can join the Tax Incentive Self-Regularization program, which allows the settlement of tax debts without interest and fines and in installments.

The registration period opened last Tuesday (1st), but, according to the IRS, the form was only available today due to technical problems. The start of membership this Friday does not affect the incentives that taxpayers can obtain with their self-regularization, states the federal agency.

The application must be made through the e-CAC Portal in the “Legislation and Process” tab, through the “Web Requests” service available on the Federal Revenue website, at the address

Choose the “Installments” area and then the “Self-regularization encouraged” service.

The IRS recommends opening only one process for the application. Documents unrelated to the service or people will be rejected.

The result will be informed in the process through an order. To consult, access e-CAC, click on the “My Processes” option and consult the process documents.

The IRS estimates that completing all stages of the application will take around 30 minutes. The request can also be made in person. In case of doubt, the agency provides its support channels.

The registration deadline is April 1, 2024. The initiative covers all taxes administered by the Federal Revenue Service, and the normative instruction with the program rules was published in the Official Gazette on December 29th.

“The encouraged self-regularization covers all taxes administered by the RFB, including tax credits arising from tax assessment notices, assessment notices and decision-making orders that do not approve, in whole or in part, the compensation declaration”, says the measure published in the Gazette Union Official.

To access the benefit, the taxpayer must confess the debt by “delivering or rectifying the corresponding declarations or, exceptionally, by registering the debt only in the situations to which it applies”.

Debts constituted between November 30, 2023 and April 1, 2024 can be included in the program. The debt can be paid off with a 100% reduction in fines and interest, but it is necessary to pay at least 50% of the debt as a down payment. The rest can be paid in up to 48 installments.

The application must indicate the tax credits that the person seeks to regularize, the down payment amount and the number of desired installments.

The entrance fee must be paid using code 6070.

Debts from companies included in Simples Nacional cannot be targeted by the program.

The Revenue also highlights that the reduction in fines and interest will not be computed in the calculation basis of IRPJ, CSLL (Social Contribution on Net Profit), PIS/Pasep and Cofins, as provided for in article 16 of the normative instruction.

Use of Credits

The taxpayer can use tax loss credits and negative calculation basis CSLL (Social Contribution on Net Profit), limited to 50% of the value of the consolidated debt. The use of these credits is conditional on the debtor’s confession of the debt.

Exclusion and Termination

Exclusion from the program occurs in the event of default with three consecutive installments, six alternating installments or one installment, with all others paid. Termination occurs in specific cases, such as the definitive exclusion or denial of the use of credits.