The IRS released the first list of taxpayers classified as persistent debtorsafter the conclusion of the administrative processes provided for in Complementary Law No. 225/2026. The measure seeks to combat structured default, reduce unfair competition practices and increase fiscal transparency.
Os first eligible taxpayers belong to the tobacco sector. According to the Revenue, the debts identified in this segment exceed R$25 billion.
Defined criteria
Classification as a persistent debtor occurs when there is substantial, repeated and unjustified default. THEBefore classification, taxpayers were notified and had a period of 30 days to settle the disputes or present a defense.
Anyone who did not pay their debts or present a statement within the deadline was considered in default and officially became part of the list published by the body.
According to federal rules, the classification involves, among other criteria, tax debt exceeding R$15 million, value that exceeds the declared assetsand maintenance of default for consecutive or alternating periods within 12 months.
Affected sectors
The Recipe iinformed that the operation began in the tobacco sector and advanced to the fuel segmentin which debts exceed R$30.6 billion considering data from the agency and the Attorney General’s Office of the National Treasury (PGFN).
The strategy is part of the strengthening of inspection actions against large debtors who use non-payment of taxes as a recurring business practice.
Expected restrictions
With the recognition of the condition of persistent debtor, taxpayers are subject to sanctions provided for in the legislation, such as being prevented from receiving tax benefits, participating in public tenders and adhering to specific regularization programs.
Restrictions may also occur related to judicial recovery, declaration of ineligibility of registration in the taxpayer register and cancellation of seals obtained in compliance programs.
New platform
A Federal Revenue created a specific page to gather information on the topicincluding classification criteria, stages of the administrative process and alternatives for settling debts.
The body highlighted that the measure is not intended to target companies in temporary financial difficulties, but to combat cases in which default is used in a planned manner to obtain a competitive advantage.
Guaranteed defense
The Federal Revenue reported that the taxpayer is only considered a persistent debtor after an administrative process with the right to contradictory proceedings and full defense.
Notified companies can:
- pay off debts in full;
- request payment of debts in installments;
- present documents proving regular status;
- demonstrate sufficient assets to exclude the classification;
- challenge the classification through administrative defense;
- appeal the decision if the request is denied.
Excluded cases
The legislation provides for situations in which the company should not be classified as a persistent debtor. Exceptions include:
- debts paid in installments and regularly paid;
- taxes suspended by court decision;
- values in administrative discussion;
- relevant legal controversies;
- companies affected by public calamities or proven crises.
The regulation also establishes that interest, fines and legal charges are not included in the main calculation of the debt for classification purposes.
