Supplementary Bill No. 125/2022, approved by the Senate and sent for analysis by the Council in September 2025, proposes the creation of a permanent debtor, with harsh penalties in the case of tax-related debts. The novelty, if approved, will give greater powers to the public administration than a judge who has general qualifications to decide on intervention or extrajudicial liquidation, according to an analysis by the lawyer specializing in tax law Marcio Pollet.
PLC Law No. 125/2022 creates the Taxpayer Defense Act and also innovates with the numbers of good taxpayers – who will have access to simplified tax guidance channels and the “right” to offer and exchange goods as collateral, as well as having priority in credit returns – and the continuing debit. The expert said that the second point is worrying.
“The worst thing is the description of such a continuing debtor, which consists of a person who, due to some misfortune, owes more than R$15 million per year or more than 30% of the equivalent of his revenues from the previous year. This taxpayer will lose the right to enjoy tax benefits, including installments, will not be able to participate in tenders, seek judicial recovery, and will also be subject to state intervention or extrajudicial liquidation,” he stated.
Lawyer specializing in tax law Marcio Bullet
“In other words, the bill gives more power to the public administration than to the public judge to decide whether a company can seek judicial recovery or not. We understand that this ‘right’ to determine who should be subject to intervention or extrajudicial liquidation will be the responsibility of the Union, the states, the Federal District and the municipalities. Therefore, it is clear that no one will be able to discuss any tax debt in court without providing adequate guarantees,” the lawyer noted.
Read also
-
Brazil
The Chamber approves the draft urgent debtor law
-
Brazil
The PL of the debtor Contumaz may go ahead after the process against the PCC. Understands
-
Brazil
Stubborn Debtor : The Secretary defends that list includes only “criminals.”
The expert states that it is common for taxpayers to suffer “tax violations from federal, state and municipal tax authorities, which, more often than not, are excessive and sometimes invalid.” “For these unfortunate people, if they do not want to be exposed to state intervention or possible liquidation, they will only have to pay what they may not owe,” he stressed.
The expert stressed that there is currently a procedural system capable of combating tax evasion, through measures including tax enforcement, cancellation of the CNPJ, tax precautionary measures, listing, confiscation and confiscation of assets.
He said, “In the end, what does the state want from a debtor who is not always described as persistent? Accelerate his end by canceling rights and extrajudicial liquidation? This is not the state’s job. On the contrary, in my opinion, the state should help companies suffering from economic difficulties recover, because they are the ones that produce goods and provide job opportunities.”
PLC No. 125/2022, written by Senator Rodrigo Pacheco (PSD-MG), considers a citizen to be a perpetual debtor whose “financial behavior is characterized by significant and unjustified tax delinquency.”
About The Author
