Artur Muxfeldt comments on the list of habitual tax debtors for Valor Econômico

Our partner Artur Sahione Muxfeldt was interviewed by Valor Econômico in an article on the Federal Revenue Service’s publication of the first list of taxpayers classified as habitual tax debtors, pursuant to the procedure established by Complementary Law No. 225/2026.

The article addresses the impacts of the measure on companies with significant tax debts, especially in light of the restrictions provided for by law, such as the inability to benefit from tax incentives, participate in public bids, or file for judicial restructuring.

In his analysis, Artur notes that, although the new law provides more objective criteria, there is still a gray area that may create uncertainty as to which taxpayers will effectively be classified as habitual tax debtors.

The topic reinforces the importance of a preventive and strategic approach to significant tax liabilities, especially in the period between notification and any definitive classification, when regularization or the submission of an administrative defense may be decisive.