With the increasing complexity of credit recovery, the Advocacia-Geral da União – AGU from Brazil spearheads an innovative initiative through the publication of a call for proposals by the Procuradoria-Geral Federal – PGF. This initiative pertains to the “Desenrola” program (Call for Adhesion to Transaction No. 1/2024) and targets debts owed to regulatory agencies, public foundations, and other federal agencies.
Based on Law No. 14,973/2024 and the Regulatory Orders AGU No. 150/2024 and PGF No. 67/2024, the transaction program covers credits of a non-tax nature, i.e., those not directly derived from taxes. These credits may be subject to tax enforcement proceedings, judicial disputes, or result from previously rescinded installment agreements. However, the call excludes credits already covered by active transaction agreements or ongoing installment plans.
Interested parties have until December 31, 2024, to adhere to the transaction through the Super Sapiens system, accessible via the gov.br platform. It is important to note that adherence entails a waiver of any administrative or judicial disputes related to the enrolled credits.
One of the key attractions of this call is the possibility of discounts on interest, penalties, and legal charges. Transactions can be settled either in full upfront or through installments, with a minimum installment amount of R$ 100.00. However, the total amount cannot be less than the original principal, ensuring that the main debt is fully paid.
This measure enables greater efficiency in recovering amounts owed to agencies and foundations by introducing greater flexibility in credit collection and easing the burden on the judiciary. By avoiding lengthy and costly enforcement proceedings, this initiative can be described as a genuine step toward judicial governance.
From the perspective of public administration, the transaction also represents a measure of fiscal justice, facilitating the return of funds to the Government in a less punitive and more negotiated manner. Further information about the program can be found at the link.