Taxpayers may enter into a settlement agreement for outstanding debts resulting from the amortization of goodwill under the tax regime preceding Law 12,973/2014. Before entering into a settlement agreement, taxpayers should consider the tax, accounting and financial implications.
The Brazilian Office of the General Counsel for the National Treasury (PGFN) published, on 3 May 2022, Public Notice 9/2022, which allows taxpayers to settle debts arising from the amortization of goodwill under the tax …