REFIS — federal tax recovery program
REFIS (Programa de Recuperação Fiscal — Tax Recovery Program) is a family of federal installment-and-amnesty programs for tax debts, enacted through ad hoc laws to regularize debts with the federal government. They include discounts on penalties and interest plus long installment terms. The modern successor is the PGFN Tax Settlement (Law 13,988/2020). Brief for CFOs and counsel evaluating debt regularization in Brazil.
Historic REFIS programs
- REFIS I (Law 9,964/2000): the first major program, with installments of up to 60 months.
- REFIS da Crise / Law 11,941/2009: a 100% reduction of late-payment and ex officio penalties, with installments of up to 180 months.
- REFIS da Copa / Law 12,996/2014: expanded conditions and tiered discounts.
- PERT (Law 13,496/2017): the Special Tax Regularization Program — discounts of up to 90% on penalties and interest.
- PGFN Tax Settlement (Law 13,988/2020): the current permanent model, with no need for a recurring dedicated law.
Technical cautions on joining
Each REFIS has its own rules — a technical analysis is essential:
- Irrevocable confession: joining implies waiving any judicial dispute over the credit.
- Inclusion of disputed debts: verify whether debts being contested administratively or judicially are part of the selection (case by case).
- Exclusion for default: programs typically exclude the taxpayer upon a third missed payment — the debt returns in full.
- Collateral: some programs require collateral for debts above a certain amount.
Today, the PGFN Tax Settlement (with modulation by ability to pay and a dedicated public notice) is the main route.
Frequently asked questions about REFIS
Is there an active federal REFIS in 2026?
There is no active federal REFIS in the classic format. The current instrument is the PGFN Tax Settlement (Law 13,988/2020), which is permanent and modulated by ability to pay. At the state and municipal level, REFIS programs still appear periodically — it depends on each local statute.
Does REFIS forgive the principal tax?
No. REFIS forgives only the penalties (fines and interest) — the principal tax remains due, although in installments. Forgiveness of the principal would require a remission (CTN Art. 172), a very restricted instrument.
Can I join REFIS for a debt under judicial dispute?
Yes, but joining implies WITHDRAWAL of the lawsuit (with an express waiver of the right on which the action is based). Before joining, one must assess the chances of success in court — in some cases, dropping the claim is more expensive than paying REFIS, while in others it is worth defending.
What happens if I fall behind on REFIS installments?
Each program has its own rule. Typically, 3 missed installments (consecutive or not) lead to exclusion from the program, and the outstanding balance returns in full (with the reinstatement of the previously reduced penalties and interest). For this reason, calibrating the installment to genuine ability to pay is decisive.