The Federal Revenue expects to raise R$200 billion this year by investing in a “friendly collection” model. Based on the self-regularization of occasional defaulters and the toughening of persistent debtors, the strategy led the Tax Authorities to a historic collection record in 2025.
When detailing the 2025 collection This Thursday morning (22), the special secretary of the Federal Revenue Service, Robinson Barreirinhas, said that the initiative marks a definitive change in the agency’s operations.
“The year 2026 will be a year of change of paradigm and stance of the Federal Revenue, completely leaving the old-fashioned stance of a reactive and repressive Tax Authority for a Revenue that anticipates problems, guides taxpayers and avoids litigation”, he explained.
The strategy prioritizes dialogue, guidance and differentiated treatment according to the taxpayer’s profile, with rigor focused on persistent debtors. According to Barreirinhas, the objective is to increase revenue without resorting to prolonged legal disputes.
“The friendly collection comes after the initial default, but before the litigation, interrupting this process,” said the Revenue Secretary.
Previously defined as a guideline by the Revenue, friendly collection was incorporated into the Complementary Law 225sanctioned at the beginning of the month.
In February 2024, the government sent Congress a project to benefit good taxpayers. Congress, however, approved in December the complementary bill authored by senator Rodrigo Pacheco (PSD-MG), which established friendly collection and the fight against persistent debtors in the Taxpayer Defense Code.
Strategy
The model is based on five pillars:
- Guidance as a rule to prevent irregularities;
- Absence of fines for good payers;
- Self-regularization for regular or occasional taxpayers;
- Smaller penalties for average taxpayers;
- Strict action against persistent debtors and tax crimes.
Collection with friendly collection
- 2022: R$130.5 billion;
- 2023: R$146.6 billion;
- 2024: R$171.2 billion;
- 2025: R$177.5 billion.
The Tax Authority’s expectation is to consolidate the new guidelines and reach R$200 billion this year with friendly collection.
persistent debtors
In relation to bad payers, the IRS intends to tighten supervision of taxpayers who use default as a business strategy. According to the Tax Authorities, few companies fall into this category, but they owe billions to the government.
According to the Revenue, they are classified as persistent debtors:
- 15 inactive companies, with R$23.1 billion in debt;
- 7 irregular companies, with R$15 billion;
- 13 regular companies, with R$4.6 billion.
According to Barreirinhas, the tax authorities intend to confront the cigarette sector, which concentrates persistent debtors. The secretary stated that the new law should expand punishments and curb recurring tax evasion practices.
“These are resources that no longer go to health, education and pensions. This reality needs to change,” he said.
