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Legal Update

Brazil Decree No. 40,354/2015: Regulation of the Tax Amnesty Program of Municipality of Rio de Janeiro

16 July 2015
Tauil & Chequer Legal Update

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.

Authors

  • Carolina M. Bottino
    T +55 21 2127 4217
  • Bruno Renaux
    Associate
    T +55 21 2127 4253

Related People

  • Ivan Tauil
    Partner
    T + 55 21 2127 4213
  • Eduardo Maccari Telles
    T + 55 21 2127 4229
  • Celso Grisi
    T +55 11 2504 4671
  • Monica Albuquerque
    T +55 21 2127 4262
  • Roberta P. Caneca
    T +55 11 2504 4214

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