1. Home
  2. / Legislation and Law
  3. / Justice confirms that old debts in tax executions that have been stalled for more than 15 years can no longer be collected through judicial or administrative means.
Reading time 3 min of reading Comments 0 comments

Justice confirms that old debts in tax executions that have been stalled for more than 15 years can no longer be collected through judicial or administrative means.

Published on 11/06/2026 at 09:15
Be the first to react!
React to this article

Change approved by the CNJ allows the closure of tax executions stalled for over 15 years, prevents new judicial and administrative collections, and authorizes the consolidation of debts from the same taxpayer into a single process

According to data published in this article by ND Mais, the National Justice Council approved on Tuesday (9) a change in Resolution 547/2024 that allows the extinction of tax executions stalled for over 15 years. The measure provides for the recognition of the statute of limitations, prevents judicial and administrative collection of debts, and seeks to reduce costs, accumulated processes, and the repetition of acts in the courts.

Old debts in Brazil
Image: Illustration

Old tax executions may be closed

Under the new rule, courts will have 90 days to notify creditors in tax execution processes that have been stalled for over 15 years. The measure also applies to actions suspended for more than six years.

If the creditor does not respond or does not indicate assets that can be seized, the process may be closed due to the statute of limitations. In this situation, the right to collect the debt is lost due to the long paralysis of the action.

Debt cannot proceed in administrative collection

With the recognition of the statute of limitations, the collection of the debt will be prevented both in the judicial and administrative spheres.

The debtor will also not be able to remain listed in delinquent registries because of that debt.

Furthermore, the Certificate of Active Debt cannot be protested. Collection measures that have already been adopted will also lose their effects after the recognition of the statute of limitations.

Debts from the same taxpayer may be consolidated

The change also allows the consolidation of different debts from the same taxpayer into a single process. The measure can involve debts such as IPTU, IPVA, and ITR, provided the initiative comes from the public treasuries.

According to Minister Edson Fachin, the rapporteur of the text and president of the CNJ and STF, the measure aims to prevent the dispersion of actions against the same debtor, rationalize seizures and asset searches, and increase efficiency in the recovery of public credits.

Courts will have a deadline to automate controls

The resolution also authorizes courts and public treasuries to enter into cooperation agreements to standardize procedures.

The courts will have 180 days to implement automated deadline control systems in tax executions.

The proposal foresees a reduction in administrative costs, a decrease in the procedural backlog, and an increase in judicial productivity, without creating additional mandatory expenses.

This article was prepared based on information from the National Justice Council, with data, numbers, and statements preserved as per the consulted material.

Sign up
Notify of
guest
0 Comments
most recent
older Most voted
Tags
Romário Pereira de Carvalho

I have published thousands of articles on recognized portals, always focusing on informative, direct content that provides value to the reader. Feel free to send suggestions or questions.

Share in apps
0
I'd love to hear your opinion, please comment.x