vide not\u00edcia do Hondatar<\/a>). <\/p>\nCom isso, agora a Procuradoria passa a se equiparar, em certa medida, aos credores privados, ampliando seu leque de atua\u00e7\u00e3o para al\u00e9m dos mecanismos tradicionais de cobran\u00e7a.<\/p>\n
De acordo com a nova norma, o pedido de fal\u00eancia ser\u00e1 tratado como medida excepcional, condicionado ao preenchimento de rigorosos requisitos. Dentre eles, destaca-se a exig\u00eancia de que o d\u00e9bito inscrito em d\u00edvida ativa seja igual ou superior a R$15 milh\u00f5es, bem como a comprova\u00e7\u00e3o de que as tentativas de satisfa\u00e7\u00e3o do cr\u00e9dito por meio da execu\u00e7\u00e3o fiscal foram infrut\u00edferas. Al\u00e9m disso, o devedor n\u00e3o pode estar com negocia\u00e7\u00e3o ativa junto \u00e0 Uni\u00e3o (exemplo: transa\u00e7\u00e3o tribut\u00e1ria).<\/p>\n
A medida dever\u00e1 ser direcionada a situa\u00e7\u00f5es de inadimpl\u00eancia estruturada, com ind\u00edcios de inviabilidade econ\u00f4mica ou estrat\u00e9gias de blindagem patrimonial. A Portaria PGFN n\u00ba 903\/2026 representa um endurecimento significativo na postura da Uni\u00e3o em rela\u00e7\u00e3o a devedores de grande porte, assim como aqueles classificados como contumazes.<\/p>\n
Em raz\u00e3o disso, o pedido de fal\u00eancia passar\u00e1 a ter, al\u00e9m de uma fun\u00e7\u00e3o jur\u00eddica, tamb\u00e9m uma forma de press\u00e3o aos contribuintes, com potenciais impactos operacionais e reputacionais \u00e0s empresas envolvidas.<\/p>\n
Desse modo, \u00e9 recomend\u00e1vel que empresas com passivos fiscais relevantes revisem suas estrat\u00e9gias de regulariza\u00e7\u00e3o, avaliando alternativas, como transa\u00e7\u00f5es tribut\u00e1rias, parcelamentos ou at\u00e9 medidas judiciais, com o objetivo de evitar ou reduzir os riscos de decreta\u00e7\u00e3o de fal\u00eancia.<\/p>\n
A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira e Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem maiores informa\u00e7\u00f5es acerca do presente tema.<\/p>\n","protected":false},"excerpt":{"rendered":"
Dia 02\/04\/2026, a Procuradoria-Geral da Fazenda Nacional (PGFN) publicou a Portaria PGFN n\u00ba 903\/2026, […]<\/p>\n","protected":false},"author":1,"featured_media":1094,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"\n
PGFN regulamenta pedido de fal\u00eancia de devedores da Uni\u00e3o - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PGFN regulamenta pedido de fal\u00eancia de devedores da Uni\u00e3o - HONDATAR Advogados\" \/>\n<meta property=\"og:description\" content=\"Dia 02\/04\/2026, a Procuradoria-Geral da Fazenda Nacional (PGFN) publicou a Portaria PGFN n\u00ba 903\/2026, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hondatar.com.br\/en\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\/\" \/>\n<meta property=\"og:site_name\" content=\"HONDATAR Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-09T20:27:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/40-PGFN-regulamenta-pedido-de-falencia-de-devedores-Media.png\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"headline\":\"PGFN regulamenta pedido de fal\u00eancia de devedores da Uni\u00e3o\",\"datePublished\":\"2026-04-09T20:27:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/\"},\"wordCount\":388,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/40-PGFN-regulamenta-pedido-de-falencia-de-devedores-Media.png\",\"articleSection\":[\"Sem categoria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/pgfn-regulamenta-pedido-de-falencia-de-devedores-da-uniao\\\/\",\"name\":\"PGFN regulamenta pedido de fal\u00eancia de devedores da Uni\u00e3o - 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