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Legal Update

CONFAZ ICMS Conventions No. 3/2015, No. 4/2015 and No. 6/2015: Tax Amnesty Programs for the States of Tocantins, Paraná, Maranhão and the Federal District

11 February 2015
Tauil & Chequer Legal Update

On 02/06/2015, the Official Gazette published the CONFAZ ICMS Conventions No. 3/2015, No. 4/2015, and No. 6/2015 enacted by the National Finance Policy Council – CONFAZ.

Convention No. 4/2015 extends the Tax Amnesty Program for the State of Tocantins in order to allow the inclusion of debts whose tax events occurred up to December 31, 2014. Furthermore, the Convention also extended to April 30, 2015, the final date for application purposes.

In addition, Conventions No. 3/2015 and No. 6/2015 authorize the States of Paraná, Maranhão and the Federal District to implement a Tax Amnesty Program to waive or reduce penalties and interest related to ICMS debts, regardless of whether or not assessed or enrolled among collectible debts, including those which are subject to lawsuits. The payment may be made with a reduction ranging from 40% to 99%, depending on several factors, such as the number of installments.

So far the States have not yet enacted any laws regulating these provisions.


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