Brazil: Brazil Decree No. 40,354/2015: Regulation Of The Tax Amnesty Program Of Municipality Of Rio De Janeiro

On July 10th, 2015, Decree No. 40,354/2015, which regulates the tax amnesty program of Municipality of Rio de Janeiro (called "Concilia Rio") authorized by Law No. 5,854/2015, was published in the Official Gazette. 

The program allows payment of tax and non-tax debts registered as enforceable debts by the Municipality of Rio de Janeiro in a lump sum or in 6 to 24 installments and provides a reduction of penalties and interest.

Application for the program should be made by taxpayers at the Rio de Janeiro Treasury Office or by issuing a tax payment slip for installment payment, final payment of pending installments or payment in a lump sum. This can be done by the taxpayer or ex officio by the Rio de Janeiro Treasury Office.

In relation to debts discussed under tax collection proceedings, the program allows a conciliation hearing to be held, as proposed by the relevant taxpayer or the Rio de Janeiro Treasury Office to the Judicial Branch, provided that (i) the likelihood of success in collecting the debts is considered remote in view of precedents or existing evidence, (ii) there is a requirement to treat equally taxpayers that are in the same situation and (iii) there are factual circumstances that justify the revision of the levy.

It is important to highlight that Law No. 5,854/2015 restricted conciliation hearings to Services Tax and Tax on Conveyance between the Living debts whose triggering events occurred until October 31st, 2012, and Urban Property Tax and Garbage Removal Tax debts whose triggering events occurred until the calendar year of 2011.

On July 14th, 2015, Regulation PGM No. 802/2015 was published and established the period between August 17th, 2015, and August 28th, 2015, for the above mentioned conciliation hearings to be held.

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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 2015. 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.

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