Brazil: SEFAZ Resolution No. 333/2018 and PGE Resolution No. 4,280/2018 Establish Procedures for Joining Tax Amnesty Program of the State of Rio de Janeiro

On October 22, 2018, SEFAZ Resolution 333/2018 and PGE Resolution No. 4,280/ 2018 were published, regulating the procedures to join the program of instalments and amnesty of tax and non-tax debts, enrolled or not, as well as their fines and other penalties as set out and authorized by Complementary Law No. 182/2018 and Decree No. 46.453/2018. We have highlighted below the main aspects of such regulation.

For debts not enrolled, we emphasize the following:

  • adhesion must be made through the Fisco Fácil Portal. Taxpayers without access to the website must request the adhesion before the State Treasury Office;
  • for payment of debts in a lump sum, the due date is November 30, 2018;
  • for payment of debts in more than one instalment, the first instalment must be paid by November 30, 2018 and the remaining instalments on the 10th of subsequent months.

For enrolled debts that will be paid in a lump sum, the adhesion must be made:

  1. by means of an application filed with the competent Public Prosecutor's Office or Regional Attorney's Office;
  2. (ii) directly on the electronic website of the Attorney's-General Office ("PGE"); or(i
  3. ii) by accepting the correspondence and its content that may be forwarded by PGE.

In such cases, the lump sum payment must be made within 5 (five) business days of the adhesion, or by the last business day of November, 2018, whichever occurs first.

For enrolled debts whose payment will be made in more than one instalment, the adhesion must be made:

  1. at the Attorney's Office of Enrolled Debts of the Capital, for any debt;
  2. (ii) or at the competent Regional Offices.

In this case, the adhesion must be followed by the payment of the first instalment. The remaining instalments must be paid by the 20th of the subsequent months.

The Taxpayer can adhere to the Amnesty Program from November, 1 to November 30, 2018.

Visit us at Tauil & Chequer

Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

© Copyright 2018. Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. All rights reserved.

This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.