{"id":1265,"date":"2025-07-10T09:46:38","date_gmt":"2025-07-10T12:46:38","guid":{"rendered":"https:\/\/devivocastro.com.br\/?p=1265"},"modified":"2026-01-29T16:45:33","modified_gmt":"2026-01-29T19:45:33","slug":"depositos-administrativos-e-judiciais","status":"publish","type":"post","link":"https:\/\/devivo.letsite.com.br\/en\/depositos-administrativos-e-judiciais\/","title":{"rendered":"Administrative and judicial deposits linked to the Federal Government will now be adjusted according to the IPCA (Brazilian Consumer Price Index)."},"content":{"rendered":"<p><span dir=\"auto\">The Ministry of Finance Ordinance No. 1,430\/25 , published in the Official Gazette on July 7, 2025,\u00a0<\/span><strong><span dir=\"auto\">addresses deposits in administrative or judicial proceedings related to the Federal Government<\/span><\/strong><span dir=\"auto\">\u00a0, any of its bodies, funds, autonomous agencies, foundations, or dependent federal state-owned companies.<\/span><\/p>\n<p><span dir=\"auto\">This Ordinance had been awaited since the publication of Law 14,973\/24 in September 2024, which established that the withdrawal of judicial and extrajudicial deposits linked to the Federal Public Administration by its holder (taxpayer) would be\u00a0<\/span><strong><span dir=\"auto\">subject to monetary correction using an official index reflecting inflation<\/span><\/strong><span dir=\"auto\">\u00a0, and that an act of the Minister of Finance would regulate the matter.<\/span><\/p>\n<p><span dir=\"auto\">Among the provisions of the Ordinance, the following stand out:<\/span><\/p>\n<p><span dir=\"auto\">\u2022 the provisions of\u00a0<\/span><strong><span dir=\"auto\">Article 8, \u00a7 1, item&#8230; II<\/span><\/strong><span dir=\"auto\">\u00a0, which established that deposits will be adjusted, only once, by a positive adjustment equivalent to the accumulated variation of the\u00a0<\/span><strong><span dir=\"auto\">National Consumer Price Index (IPCA)<\/span><\/strong><span dir=\"auto\">\u00a0, calculated and published by the Brazilian Institute of Geography and Statistics Foundation (IBGE), replacing the SELIC rate.<\/span><\/p>\n<p><span dir=\"auto\">\u2022 the provisions of\u00a0<\/span><strong><span dir=\"auto\">article 10<\/span><\/strong><span dir=\"auto\">\u00a0, which clarified that the amounts deposited until the entry into force of the Ordinance, which will occur on January 1, 2026, will continue to be updated by the SELIC rate.<\/span><\/p>\n<p><span dir=\"auto\">These changes may be subject to legal disputes because:<\/span><\/p>\n<p><span dir=\"auto\">\u2022 they create a discrepancy between the method of updating debts to the Federal Government and judicial deposits (SELIC vs. IPCA), and<\/span><\/p>\n<p><span dir=\"auto\">\u2022 by altering the remuneration of judicial deposits, linking it only to inflation, the understanding established by the Superior Courts regarding the taxation of the updating of judicial deposits by IRPJ, CSLL, PIS and COFINS ceases to make sense, since the correction applied to the return of judicial deposits no longer has a remunerative character, becoming merely a replacement of the value over time.<\/span><\/p>\n<p><span dir=\"auto\">Our Tax team will continue to monitor the issue and is available for any clarifications that may be necessary.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance Ordinance No. 1,430\/25 , published in the Official Gazette on July 7, 2025,\u00a0addresses [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1656,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[8],"class_list":["post-1265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia","tag-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/comments?post=1265"}],"version-history":[{"count":2,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1265\/revisions"}],"predecessor-version":[{"id":1969,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1265\/revisions\/1969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/1656"}],"wp:attachment":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=1265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/categories?post=1265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/tags?post=1265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}