On October 11, 2018, Decree No. 46,453/2018, regulating the Amnesty Program to waive or reduce penalties and interest related to tax and non-tax debts both enrolled and not enrolled, was published in the Official Gazette.

The Decree maintains the reduced percentages established by Complementary Law No. 182/2018, but restricts the reduction of fines and interest, in relation to ICMS debts, including those related to the tax substitution regime, managed by the State Treasury Office (SEFAZ) and by the State Attorney's-General Office (PGE), to tax events that occurred up to December 31, 2017.

In addition, the Decree establishes that all provisions regarding ICMS are extended to that of the State Fund to Combat Poverty (FECP), but do not apply to the ICMS allocated to the State Fund of Fiscal Balance (FEEF), which is of a temporary nature as established by Law No. 7,428/16.

For debts related to non-compliance with ancillary obligations, enrolled or not as outstanding debt, the Decree establishes that the reduced percentages will be applicable only to tax events that occurred up to March 31, 2018.

The Decree also establishes the impossibility of partial payment of debts included in the same tax assessment, assessment note or Certificate of Debts Enrolled as Overdue Tax Liability.

The deadline for joining the Amnesty Program is thirty days after its regulation, which will be carried out by the State Treasury Office and State Attorney's-General Office by means of a Resolution, and such deadline cannot be extended.