Due to Brazil's National Tax Policy Council ("CONFAZ") adding some ICMS Conventions that authorize the States to issue special programs for the payment of tax credits, several States have issued internal rulings to create such programs or to extend the deadline to adhere to existent programs. Below we list the currently available special programs that are financially advantageous for taxpayers and their application deadlines:
- ALAGOAS: PROFIS 2022; applications accepted until
04/29/2022.
The deadline to apply to the Tax Recuperation Program ("PROFIS 2022") was extended to 04/29/2022. It is possible to include ICM/ICMS debts whose taxable events occurred up until 04/30/2021. The program allows the payment in up to 60 installments, with reductions of penalties and interest ranging between 60% to 95% depending on the payment method. In regard to debts related to ancillary obligations, PROFIS 2022 allows a lump-sum payment, within 90% reduction. - FEDERAL DISTRICT: REFIS/DF 2021; applications accepted
until 03/31/2022.
The deadline to apply to the Tax Recuperation Program ("REFIS/DF 2021") was extended to 03/31/2022. It is possible to include debts related to ICM/ICMS, the Simplified Tax Regime of the Federal District ("Simples Candango"), ISS, IPTU, IPVA, ITBI, ITCD and the Public Cleaning Fee ("TLP") whose taxable events occurred up until 12/31/2020. It is also possible to include non-tax debts due to the Federal District and its agencies. The program allows the payment in up to 120 installments, with reductions of penalties and interest ranging between 50% to 95% depending on the payment method. - MATO GROSSO: REFIS ICMS; applications accepted until
06/30/2022.
The deadline to apply to the Extraordinary Tax Recuperation Program ("REFIS/Extraordinary Program") was extended to 06/30/2022. It is possible to include ICM/ICMS debts whose taxable events occurred up until 12/31/2020. The program allows the payment in up to 60 installments, with reductions of penalties and interest ranging between 60% to 95% depending on the payment method. In regard to debts related to ancillary obligations, the reduction may vary between 65% to 90%, and the payment is limited to 12 installments. - MARANHÃO: Tax Recuperation Program; applications
accepted until 03/04/2022.
The deadline to apply to the Tax Recuperation Program was extended to 03/04/2022. It is possible to include ICMS debts, registered or not as overdue state tax liability, whose taxable events occurred up until 04/30/2021. The program allows the payment in up to 60 installments, with reductions of penalties and interest ranging between 55% to 90% depending on the payment method. It is also possible to include in the program non-tax debts not registered as overdue state tax liability. - PARÁ: PROREFIS; applications accepted until
02/25/2022.
The deadline to apply to the Tax Recuperation Program ("PROREFIS") was extended to 02/25/2022. It is possible to include debts related to ICM/ICMS, IPVA, ITCD and TFRM (mining fee) whose taxable events occurred up until 06/30/2021. The program allows the payment in up to 60 installments, with reductions of penalties and interest ranging between 65% to 95% depending on the payment method. - PARANÁ: Amnesty Program; applications accepted
until 04/01/2022.
The deadline to apply to the Tax Recuperation Program was extended to 04/01/2022. It is possible to include debts related to ICM/ICMS, ICMS-ST, ITCMD, as well the penalty related to ancillary obligations, whose taxable event occurred up until 11/30/2021. The program allows the payment in up to 180 installments, with reductions of penalties and interest ranging between 85% to 95% depending on the payment method. The Amnesty Program is intended for taxpayers undergoing judicial recovery or with state registration canceled/terminated. - RONDÔNIA: REFAZ ICMS; applications accepted until
06/30/2022.
The deadline to apply to the Tax Recuperation Program ("REFAZ ICMS") was extended to 06/30/2022. It is possible to include ICMS debts whose taxable events occurred up until 12/30/2020. The program allows the payment in up to 120 installments, with reductions of penalties and interest ranging between 65% to 95% depending on the payment method. In addition, for taxpayers undergoing a judicial recovery process or with bankruptcy already declared by the court, REFAZ ICMS allows the payment in up to 180 installments with a 60% reduction in fines and interest. The adhesion to REFAZ ICMS is limited to consolidated debts with a value up to BRL 30,000,000.00, and it allows the unification of overdue liabilities certificates for each CNPJ or State Register. - SANTA CATARINA: PREFIS 2021; applications accepted
until 02/25/2022.
The deadline to apply to the Tax Recuperation Program ("PREFIS") was extended to 02/25/2022. It is possible to include ICMS and ITCMD debts whose taxable events occurred up until 05/31/2021. The program allows the payment in up to 60 installments, with reductions of penalties and interest ranging between 30% to 90% depending on the payment method. - TOCANTINS: REFIS 2021; applications accepted until
02/28/2022.
SEFAZ Ordinance No. 68/2022 extended the deadline for application to the Tax Recuperation Program ("REFIS 2021") until 02/28/2022. It is possible to include ICM/ICMS, IPVA and ITCD debts whose taxable events occurred up until 12/31/2020. The program allows the payment in up to 72 installments, with reductions of penalties and interest ranging between 70% to 95% depending on the payment method.
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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.
