Supplementary Law No. 182/2018: Amnesty Program Of The State Of Rio De Janeiro

Author:Ms Carolina Bottino and Diana Castro
Profession:Tauil & Chequer
 
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On September 21, 2018, Supplementary Law No. 182/2018 was published in the Official Gazette and approved by the Governor of the State of Rio de Janeiro, establishing the Amnesty Program to waive or reduce penalties and interest related to tax and non-tax debts, whether enrolled or not.

The Program is also applicable to: (i) ICMS Tax Substitution regime debts; (ii) penalties related to non-compliance with ancillary obligations; (iii) remaining balance of consolidated debt related to previous installment plans.

The Amnesty Program applies to all debts in which the tax event occurred up to June 30, 2018.

The payment of the debts can be made as follows: (i) in a lump-sum with 85% reduction of fines and 50% reduction of interest; (ii) in 15 monthly installments, with 65% reduction of fines and 35% reduction of interest; (iii) in 30 monthly installments, with a reduction of 30% of fines and 20% reduction of interest; (iv) in 60 monthly installments, with reductions of up to 40% of fines and reduction of 15% interest.

Regarding debts related to non-compliance with ancillary obligations, enrolled or not, in which the tax event occurred up to March 30, 2018, the following reductions will apply:

(i) in a lump-sum, with reduction of 70% of fines and 50% of interest, on a cash basis payment;

(ii) in 15 monthly installments, with 55% reduction of fines and 35% reduction of interest; (iii) in 30 monthly installments, with a reduction of 40% of fines and 20% reduction of interest; (iv) in 60 monthly installments, with a reduction of 20% of fines and 15% of interest.

The deadline for joining the Amnesty Program will be 30 (thirty) days after its regulation, to be carried out by the Executive Branch, by means of Decree.

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