Espírito Santo State Law No. 11,331/2021 has created the State Tax Recuperation Program ("REFIS 2021"), which allows taxpayers to settle ICMS debts, penalties and interest for taxable events that occurred up to 12/31/2020, whether assessed or not and whether enrolled as state overdue tax liability or not, and includes debts under judicial discussion or formally registered as an unpaid obligation.

Taxpayers have until 12/30/2021 to join the program. The payment conditions depend on (i) the date of application, (ii) the number of installments and (iii) the composition of the debt (principal and penalty or just penalty), as summarized below:


The minimum value for each installment payment is BRL 729,18 for debts whose amount is higher than BRL 7,291.80, and BRL 182.30 for debts whose amount is less then BRL 7,291.80.

Participation in REFIS 2021 implies the taxpayer's recognition of debts included therein and the withdrawal of related judicial lawsuits and administrative defenses, as well as the condition of the payment of court costs and/or attorney's fees in cases where a lawsuit already was filed for judicial collection or the overdue state liabilities certificate was formally protested.

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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."

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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.