The Attorney General’s Office of the National Treasury (PGFN) published, on October 1, 2020, Ordinance PGFN No. 21,562, which instituted the Tax Recovery Program, with the objective of assisting debtors in settling debts registered in the Active Debt of the Union (SAD). Among the actions: granting of tax compliance, with the issuance of a negative debt certificate (CND) or a positive one with a negative effect (CP-EN); suspension of registration in the Informative Register of Unpaid Credits of the Federal Public Sector (Cadin) related to debts with the PGFN; suspension of the presentation of protest of Active Debt Certificates; authorization to suspend the Active Debt Certificate protest already carried out; suspension of tax foreclosures and respective requests for judicial blocking of bank accounts and provisional enforcement of guarantees, including auctions already designated; suspension of the procedures for recognizing responsibility provided for in Ordinance PGFN No. 948/2017; suspension of other acts of administrative or judicial collection. In addition, different transaction agreements that allow the debtor to renegotiate their debts with the PGFN, through different discount and term conditions:

  
For individuals: the extraordinary and exceptional transaction; the transaction of debts held by small rural producers and family farmers, originating from rural credit operations and debts contracted within the scope of the Land Fund and Agrarian Reform and Loan Agreement 4,147-BR; the transaction of debts of small value tax litigation, considered the one whose consolidated value of the inscription in active debt is equal or inferior to 60 (sixty) minimum wages; the possibility of individual transaction; the possibility of entering into a Procedural Legal Business to settle registered debts. For legal entities: the extraordinary transaction for individual entrepreneurs, micro-enterprises, small businesses, educational institutions, Santas Casas de Misericórdia, as well as for cooperative societies, religious organizations and other society organizations; the exceptional transaction for other legal entities; the exceptional transaction for the debts of the Special Unified System of Collection of Taxes and Contributions due by Micro and Small Companies (Simples Nacional); the transaction of debts originating from rural credit operations and debts contracted within the scope of the Land Fund and Agrarian Reform; the transaction for debts of small value tax litigation, considered the one whose consolidated value of the inscription in active debt is equal to or less than 60 (sixty) minimum wages; the possibility of individual transaction, under the terms set out in Ordinance PGFN No. 9,917 / 2020 and the possibility of entering into a Legal Procedural Deal to settle registered debts, pursuant to Ordinance PGFN No. 742/2018.