Nem todo o acordo com o Fisco tem o mesmo peso no seu fôlego financeiro.
Você sabia que hoje o maior desafio de quem está em Recuperação Judicial é administrar o passivo tributário?
E é aí que entram dois instrumentos poderosos, mas bem diferentes:
🔸 Transação Tributária
🔸 Negócio Jurídico Processual (NJP)
Transação Tributária
É um acordo com a PGFN ou Receita Federal, que permite:
✅ Reduzir juros e multas
✅ Alongar o prazo de pagamento (até 145 meses)
✅ Usar prejuízo fiscal e base negativa de CSLL para abater dívida (quando possível)
✅ Garantir previsibilidade no fluxo de caixa
💡 Ideal para dar “fôlego” real à empresa — especialmente em casos de passivos federais altos.
NJP (Negócio Jurídico Processual)
É um acordo processual, que permite ajustar como a execução fiscal vai acontecer.
Pode incluir:
✅ Suspensão de prazos processuais
✅ Ordem de pagamento negociada
✅ Entrega de garantias de forma estratégica
💡 Ideal para ganhar tempo e segurança jurídica — mas não reduz o valor da dívida.
Hoje, o maior fôlego vem da Transação Tributária, porque ela impacta diretamente o caixa da empresa.
E o NJP pode ser estratégico para segurar execuções enquanto a empresa ajusta o fluxo e avança nos estados brasileiros e principalmente no Rio de Janeiro.
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