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Legal Update

Municipality of São Paulo Decree No. 55.828/2015: Regulates Tax Debt Payment Program (Tax Amnesty Program)

13 January 2015
Tauil & Chequer Legal Update

On January 8, 2015, Decree No. 55.828/2015 was published in the Official Gazette. The Decree regulates the terms and conditions of the Payment Program established by São Paulo Municipal Law No. 16,097/2014.

The Payment Program allows the payment of the debt with the Municipality of São Paulo in a lump sum or up to 120 monthly installments.

The Program encompasses tax and non-tax debts, assessed or not, registered as collectible or not, in which the tax triggering event had occurred before 12.31.2013, with reductions of penalties and interest. However, debts related to violation of traffic laws, contractual obligations, indemnity for damages awarded to the municipality or its assets, or debts related to so-called ‘’Simples Nacional’’ (simplified tax regime) may not be included.

The main aspects of the Program are described below:

Tax Debts:

  • In a lump sum: 85% reduction of default interest, 75% reduction of fine and 75% reduction of attorneys’ fees.
  • Within 120 months: 60% reduction of default interest, 50% reduction of fine and 50% reduction of attorneys’ fees.

Non-tax Debts:

  • In a lump sum: 85% reduction of default charges and 75% reduction of attorneys’ fees.
  • Within 120 months: 60% reduction of default charges and 50% reduction of attorneys’ fees.

As usual, application to the Program is conditioned to the recognition of the debt and the withdrawal of any administrative or judicial challenge on the matter.

The Decree sets forth April 30, 2015 as the closing date for application to the Payment Program.

Authors

  • Celso Grisi
    T +55 11 2504 4671
  • Roberta P. Caneca
    T +55 11 2504 4214
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