SOS-RS transaction: another possibility for regularization in the post-flood scenario
A new type of transaction was published on June 26, 2024, covering companies with a tax domicile in Rio Grande do Sul. This is yet another measure taken by the federal government to deal with the damage caused by the floods in Rio Grande do Sul.
The new transaction, called the "SOS-RS Transaction", was instituted by PGFN/MF Ordinance No. 1032/2024 and grants up to a 100% discount on fines, interest and legal charges levied on debts registered as Federal Active Debt, in addition to the installment payment of the outstanding balance in up to 120 monthly installments. For individuals, micro-enterprises, small businesses, Holy Houses of Mercy, cooperatives and other civil society organizations and educational institutions, the installment plan can be up to 145 installments.
It should be noted that the installments are increasing, i.e. they increase over time. The percentage increase can be found at the following link: SOS-RS transactions
Debts registered as Active Debt until June 26, 2024, with a total value equal to or less than R$45 million, can be included in the new type of transaction. The difference between the SOS-RS Transaction and the others offered on the PGFN's Regularize portal is that, when calculating the taxpayer's ability to pay, it takes into account the gross revenue for the months of May to June 2024, the critical period of the floods, establishing a relationship with the same period in 2023.
By calculating the taxpayer's ability to pay, they learn their tax classification, which influences the percentage discount granted for payment. In this case, taxpayers in categories C and D are the only ones to benefit from the discount, which can be up to 70% of each CDA for individuals, MEs, EPPs, Santas Casas and cooperatives, or up to 65% for other legal entities.
It is important to note that, even though it was granted under exceptional conditions and aimed at offering help in this post-climate disaster period, the transaction is subject to the general rule that, if terminated, it prevents the taxpayer from entering into new transactions for a period of two years. Non-payment of three consecutive or three alternating installments is grounds for termination.
In a recent decision, the Third Panel of the Superior Court of Justice (STJ) upheld the extrajudicial exclusion of a partner based on a private instrument signed by all members of the company, even without registration with the Board of Trade.[1]
In the case under review, after the company's formation and registration, the partners signed a document called a "statute," [...]
The Supreme Federal Court (STF) has decided to suspend, nationwide, all legal proceedings that question the legality of service provision contracts, commonly known as “pejotização”. The decision, issued by Justice Gilmar Mendes, aims to standardize the interpretation on the matter and ensure legal certainty. The STF recognized the general repercussion of the issue when it […]
Uma importante decisão proferida recentemente pelo Supremo Tribunal Federal (STF), a partir de atuação da equipe trabalhista Cesar Peres Dulac Müller Advogados, trouxe novamente à tona a relevância da observância aos precedentes vinculantes da Corte em matéria trabalhista, especialmente quanto à licitude de formas alternativas de contratação, como a prestação de serviços por pessoa jurídica — prática […]
The annual holding of the Ordinary General Meeting (OGM) for the accountability of the administrators is a legal requirement provided for in Law No. 6,404/1976 (Brazilian Corporations Law), specifically in Articles 132 and following. This provision establishes that the OGM must take place within the first four (4) months following the end of the fiscal year, usually by […]
The Full Bench of the Superior Labor Court, in a session held this Monday (24), established legal theses on new topics, as part of a procedure to reaffirm its jurisprudence. These are matters that, as they are already settled, were submitted to the repetitive appeals procedure to define a binding legal thesis. The establishment of qualified precedents has a direct impact […]
On March 18, 2025, at the Hotel Laghetto Stilo Higienópolis, Thomas Dulac Müller, a lawyer and expert in corporate restructuring, participated in the panel "Third-Party Liability in Bankruptcy", sharing his expertise alongside top industry specialists. The discussion provided strategic insights into the legal implications of bankruptcy for third parties involved in insolvency proceedings. […]
This website uses cookies to improve your experience as you browse the website. Cookies that are categorized as necessary are stored in your browser as they are essential for the basic functionality of the website to function. We also use third-party cookies, which help us analyze and understand how you use this website. Cookies will be stored on your browser only with your consent. You also have the option to opt out of cookies. However, disabling some cookies may affect your browsing experience.
Functional cookies help in performing certain functionality such as sharing website content on social media platforms, collecting feedback and other third-party features.
Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information about the metrics of the number of visitors, bounce rate, traffic source, etc.
Advertising cookies are used to provide visitors with relevant advertisements and marketing campaigns. These cookies track visitors to websites and collect information to deliver personalized advertisements.
Necessary cookies are those that are absolutely essential for the proper functioning of the website. These cookies guarantee basic functionality and security features of the website, anonymously.