Decree No. 47.337/2025 was published, regulating District Law No. 7.684/2025 and establishing the guidelines for the Negocia-DF Program – a strategic initiative of the Federal District Government aimed at restoring tax and non-tax compliance through transactions with special negotiating conditions.
Program Objective
The purpose of the Negocia-DF Program is to enable the consensual resolution of tax and non-tax disputes, through mechanisms that involve granting discounts, extended installments, offsetting credits and other measures that favor the settlement of liabilities.
The central proposal is to create an environment conducive to compliance, allowing taxpayers with outstanding debts to adjust their situation vis-à-vis the Federal District and indirect administration entities, with a focus on reducing litigation and improving tax collection efficiency.
Relevant aspects of the program
1. Scope
The transaction can include tax and non-tax credits, as long as they are registered as active debt, including those under judicial or administrative discussion.
2. Modalities
The modalities available include:
- Transaction by adhesion (governed by public notice),
- Individual proposal (submitted by the debtor or the creditor),
- Relevant and widespread legal controversies,
- Small claims.
3. Possible benefits
Among the expected benefits are:
- Discounts of up to 70% on fines, interest and legal charges;
- Installments in up to 145 months, depending on the credit rating;
- Compensation with precatory payments and homologated ICMS credits;
- Replacement or presentation of guarantees.
4. Classification of Credits
Credits are categorized as:
- Recoverable,
- Difficult to recover from,
- Irrecoverable.
This classification directly impacts the discount percentages and installment conditions applicable.
5. Fences
They are not eligible for the transaction:
- Debts not registered as active debt,
- Debts fully guaranteed and with a court decision favorable to the Treasury,
- Debts owed by persistent debtors (except in judicial reorganization),
- Reductions above the legal limits (65% or 70%),
- Installment payments that exceed the established maximum terms.
6. Debtor’s commitments
Joining the program requires compliance with specific obligations, such as:
- Dismissal of lawsuits and administrative appeals,
- Waiver of legal claims,
- Maintenance of guarantees,
- Prohibition on disposing of assets without prior authorization.
7. Termination of the Transaction
Failure to comply with the conditions agreed may result in the termination of the transaction, with the loss of the benefits granted and the resumption of the full enforceability of the credit.
8. Specific Discount and Installment Rules
The Decree presents detailed tables with the applicable discount and installment bands, as follows:
- Type and classification of credit,
- Debtor profile (MEI, MPE, companies in judicial reorganization, etc.).
Final considerations
The Negocia-DF Program represents a strategic alternative for companies with outstanding tax or non-tax debts in the district, by making it possible to settle liabilities under easy and legally secure conditions.
Joining the program can bring significant gains, such as:
- Significant reduction in liabilities,
- Optimization of cash flow via installments or offsets,
- Predictability in financial planning and mitigation of legal risks.
Our firm is available to carry out an individualized analysis of existing credits and liabilities and advise on all stages of joining or negotiating within the scope of the program.