Federal court orders for the amortization or settlement of a transacted outstanding balance is that, once the agreement has been reached, "The court order has been deposited into an account at the disposal of the court, in accordance with article 43 of the CJF Resolution No. 405, of June 9, 2016, the responsible unit of the Attorney General's Office of the National Treasury must request the release of the amounts to settle the transacted balance, presenting the corresponding collection documents. In other words, the agreement is signed to use the court order, but PGFN will wait for its effective payment to settle the debt.
RFB Ordinance No. 208, of August 11, 2022, was also published, regulating the transaction of tax credits under the administration of the Federal Revenue Service. It deals with the use of liquid and certain credits and federal court orders for amortization EX Mobile Phone Numbers or settlement of the debt balance transacted in articles 69 to 73. And, as in the PGFN regulation, it provides, in article 72, that, "Once the court order is deposited into an account at the provision of the court, in accordance with article 42 of CJF Resolution.

The responsible team, through the local unit of the Attorney General's Office of the National Treasury, must request the release of the amounts to settle the transacted balance , presenting the corresponding collection documents". This treatment is completely at odds with constitutional discipline. This is because these credits used to pay taxes will continue to be in the precatório queue; settlement occurs on payment day, which is now related to an uncertain time in the future. This way, there is no opening for payments of other credits.