Decree No. 44,974/2014 was published in the Official Gazette on September 30, 2014. The Decree extends until November 30,2014,the deadline to enroll in the Tax Debt Payment Program for the State of Rio de Janeiro, which was established in Decree No. 44,780/2014 and ICMS Convention No. 128/2013.

The Tax Debt Payment Program allows for prompt payment, or payments of up to 120 monthly installments, of ICMS liabilities that had been due by July 31,2014, with reduced fines and interest.

Moreover, the Decree allows the payment, with reductions of fines and interest, of part of the liabilities on tax deficiency notices not yet executable, when complying with the conditions established in act to be issued by the State Treasury Office.