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Legal Update

Rio de Janeiro: State Decree No. 43,443

3 February 2012
Tauil & Chequer Legal Update

Leia em Português

On January 30, 2012, State Decree No. 43,443 was issued. This Decree regulates Law No. 6,136/2011 (mentioned in our Legal Update of January 4, 2012), which provides for the exclusion of part of the fines and interest on tax liabilities and authorizes the use of special judicial order credits to offset tax liabilities. With the regulations of this law, taxpayers with debts to the State of Rio de Janeiro will be able to join the program whether the settlement of their debts is by one-time payment, installment, or tax-offset claims by special judicial order.

Based on the Decree, taxpayers with tax debts before the State of Rio de Janeiro will be able to benefit from the payment program whether such debts are settled by one-time payment, installments, or offset of credits relating to special judicial order.

For more information about State Decree No. 43,443, or to request the application for such benefits with the State of Rio de Janeiro authorities, please contact , , or .

Observations in this update about Brazilian law are by Tauil & Chequer Advogados. They are not intended to provide legal advice to any entity; any entity considering the possibility of a transaction must seek advice tailored to its particular circumstances.

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Rio de Janeiro: Decreto Estadual nº 43.443 – Regulamenta a Lei n.º6.136/2011
Read in English

Em 30 de janeiro de 2012, foi editado o Decreto Estadual nº 43.443, o qual regulamenta a Lei nº 6.136/2011 (mencionada em nosso Legal Update de 4 de janeiro de 2012) que dispõe sobre a exclusão das multas e parte dos juros relativos a débitos inscritos em dívida ativa, bem como autorização para pagamento, parcelamento ou compensação com créditos de precatórios expedidos. Com base no referido Decreto, os contribuintes com débitos junto ao Estado do Rio de Janeiro poderão efetivamente aderir ao programa, a fim de valer-se dos benefícios nela previstos, seja pelo pagamento à vista, parcelamento ou compensação com créditos de precatórios expedidos.

Nossos advogados permanecem à disposição para esclarecer quaisquer questionamentos relacionados ao assunto, bem como requerer o pedido de fruição de tais benefícios perante o Estado do Rio de Janeiro.

Para mais informações, favor entrar em contato com , , ou .


  • Carolina M. Bottino
    T +55 21 2127 4217
  • Ivan Tauil
    T + 55 21 2127 4213
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