Ian Muniz Emmanuel Biar de Souza [email protected] ... · State Tax Benefits Conditions Term...
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State Tax Benefits Conditions Term Legislation (i) payment in a lump sum with a reduction up to 75% of the fine charged and up to 60% of the legal increments; (ii) up to 120 monthly installments, with a reduction up to 50% of the fine charged and 40% of the legal increments. (i) payment in a lump sum with a reduction up to 50% of the consolidated debt (including interest, fines and legal increments); Settlement of the debt with accumulated credit of ICMS: 11.30.2015 (ii) up to 60 monthly installments, with the possibility of use of a bonus to reduce the amount that should be payed (the installments will be restated by SELIC); (ii) settlement of the debt with accumulated credit of ICMS. Espírito Santo ITCD Reduction up to 100% of the fine and interest charged, depending on the method of payment Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. 12.30.2015 Law No. 10,376/2015, extended by Law No. 10,421/2015 (i) payment in a lump sum with a reduction up to 40% of interest, 50% of the formal fine and 75% of the penalty fine, depending on the date of the payment; (ii) up to 120 monthly installments, with a reduction up to 40% of the interest and 50% of the fine charged. PPI - (i) payment in a lump sum, with a reduction up to 75% of the fine and 60% of the interest; (ii) up to 120 monthly installments, with a reduction up to 50% of the fine and 40% of the interest. PPD - Tax Debts: (i) payment in a lump sum, with a reduction up to 75% of the fine and 60% of the interest; (ii) up to 120 monthly installments, with a reduction up to 50% of the fine and 40% of the interest. PPD - Others Debts: (i) payment in a lump sum, with a reduction of 75% of the legal increments; (ii) up to 120 monthly installments, with a reduction of 50% of the legal increments. (i) payment in a lump sum with a reduction up to 95% of the fine charged and up to 80% of the interest; (ii) up to 60 monthly installments, with a reduction up to 80% of the fine and 60% of the interest. (ii) up to 120 monthly installments, with a reduction up to 65% of the fine and 50% of the interest. (i) payment in a lump sum with a reduction up to 95% of the fine charged and up to 40% of the legal increments; (ii) up to 60 monthly installments, with a reduction up to 90% of the fine and 30% of the legal increments. (i) payment in a lump sum with a reduction up to 100% of the legal increments; (ii) up to 120 monthly installments, with a reduction up to 80% of the fine and interest. ICMS: (i) payment in a lump sum with a reduction of 100% of the fine and interest; (ii) up to 180 monthly installments, with a reduction up to 90% of the fine and interest. ITCD and IPVA: (i) payment in a lump sum with a reduction of 100% of the fine and interest; (ii) up to 12 monthly installments, with a reduction up to 80% of the fine and interest. (i) payment in a lump sum with a reduction up to 100% of the fine and interest; (ii) up to 120 monthly installments, with a reduction up to 85% of the fine and interest. (i) payment in a lump sum with a reduction up to 99% of the fine and interest; (ii) up to 120 monthly installments, with a reduction up to 90% of the fine and interest. Municipality Tax Benefits Conditions Term Legislation (i) payment in a lump sum with a reduction of 60% of the legal increments; ISS and ITBI: Triggering event occured until 21.31.2012, entered in the past-due liability roster (ii) up to 24 monthly installments, with a reduction up to 40% of the legal increments. IPTU and TCL: Triggering event occured until 2011 (i) remission of 20% of the tax, if the property is in line with the typology provided for in subparagraphs "y" ou "z" of the Table III-B, attached by the Law No. 691/81; (i) payment in a lump sum with a reduction of 70% of the legal increments, in case of others properties; (ii) up to 36 monthly installments, with a reduction up to 50% of the legal increments. (i) settlement with tax offset or payment in kind, since the taxpayer pays at least 50% of the tax amount (ii) settlements with debts not entered in the past-due liability roster will have a reduction of 60% of the legal increments and fine, if paid in a lump sum, or with a reduction of 40% of the legal increments and fine, if paid in a 36 monthly installments; Debts constituted until 01.01.2000: (i) payment in a lump sum with a reduction of 100% of the legal increments and 70% of the fine; (ii) up to 36 monthly installments, with a reduction up to 70% of the legal increments and 50% of the fine. (i) payment in a lump sum with a reduction up to 80% of the fine and interest; (ii) up to 12 monthly installments, with a reduction of 70% of the fine and interest. (iii) up to 24 monthly installments, with a reduction of 60% of the fine and interest. (i) payment in a lump sum with a reduction up to 100% of the fine and interest; (ii) up to 60 monthly installments, with a reduction up to 100% of the fine and 50% of the interest. (i) payment in a lump sum with a reduction up to 60% of the fine, interest and legal increments; (ii) up to 60 monthly installments, with a reduction of 50% of the fine, interest and legals increments, since the first installment is 20% of the debt amount. João Pessoa Tax debts and other debts Payment in a lump sum with a reduction of 100% of the interest and 90% of the fine. - 10.30.2015 Campaign for Tax Conciliation (in association with the State Court of Paraíba) (i) payment in a lump sum with a reduction up to 80% of the fine and interest; Tax debts: 10.30.2015 (ii) up to 24 monthly installments, with a reduction up to 60% of the fine and interest. Others debts: 12.31.2015 (i) payment in a lump sum or up to 3 installemts, with a reduction up to 90% of the fine and interest; (ii) up to 60 monthly installments, with a reduction up to 70% of the fine and interest. Fortaleza Law No. 10,370/2015 and Decree No. 13,629/2015 Tax debts and other debts Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. Salvador It was not published any legislation until now. The City Council approved, on 10.06.2015, the Tax Law Bill No. 195/15 that grants the benefit Tax debts and other debts Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. Up to this moment, no deadline was given Maceió Decree No. 8,130/2015 Tax debts and other debts All the debts, except the installments provided for in Law No. 6,344/2014 10.30.2015 Porto Alegre Complementary Law No. 773/2015 and Decree No. 19,168/2015 ISS Triggering event occured until 08.31.2015, constituted or not, or entered in the past- due liability roster or not, even if the debt was previosly installment. 11.30.2015 Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. Belém Campaign for Tax Conciliation (in association with the State Court of Pará) IPTU, ISS, TLPL and ITBI 11.20.2015 São Paulo Agreement ICMS 117/2015 (It was not published any legislation to regulate the installment until now) ICMS Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. Up to this moment, no deadline was given, but the Agreement 117/2015 establishes that the term cannot exceed 12.31.2015. Brasília - Distrito Federal Law No. 5,542/2015 ICMS, ISS, Simples Candago, IPTU. IPVA, ITCD, ITBI, TLP and fines for nonfullfilment of ancillary obligations Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. 11.30.2015 Rio Grande do Sul Decree No. 52532/2015 ICMS Triggering events ocurred until 07.31.2015, whether constituted or not, or entered in the past-due liability roster or not. Depending the method of payment, the dates vary between 10.30.2015 and 12.18.2015 Minas Gerais Decree No. 46,817/2015 and Joint Resolution SEF/AGE No. 74,794/2015 State tax debts, except IPVA Tax debts constituted or not, or entered in the past-due liability roster or not, even if the debt was previosly installment. ICMS: debts with no litigation nature past-due until 12.31.2014 and debts with litigation nature constituted until 06.30.2015 In case of payment with accumulated credit of ICMS, the waive request must be proven before the Office of Attorney- General of the National Treasury until 04.30.2016 Alagoas Decree No. 43,935/2015 ICMS Triggering events ocurred until 06.30.2014, whether constituted or not, or entered in the past-due liability roster or not. 11.30.2015 Paraná Law No. 18,468/2015, extended by Decree No. 2,507/2015 ICMS (PPI) e IPVA, ITCD, taxes, fines and other debts (PPD) Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. 10.30.2015 Ceará Law No. 15,826/2015 ICMS, IPVA and ITCD Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. 10.30.2015 Paraíba Law No. 10,507/2015 ICMS, IPVA and ITCD Triggering events ocurred until 12.31.2014, whether constituted or not, or entered in the past-due liability roster or not. 10.30.2015 Amapá Decree No. 4,111/2015 ICMS Triggering events ocurred until 06.30.2014, whether constituted or not, or entered in the past-due liability roster or not. 01.01.2016 Piauí Law No. 6,439/2013, Law No. 6,657/2015 and Law No. 6,658/2015, extended by Law No. 6,684/2015 ICMS, IPVA and ITCD ICMS: Triggering events ocurred until 07.31.2013, whether constituted or not, or entered in the past-due liability roster or not. 10.29.2015 Rio de Janeiro Any municipal tax debt All the municipal tax debts Up to this moment, no deadline was given Law No. 5,966/2015 Law No. 5,854/2015 ISS, IPTU, ITBI and TCL 01.20.2016 Law No. 5,965/2015 IPTU Triggering event occured until this Law was published (09.23.2015), constituted or not, or entered in the past-due liability roster or not, even if the debt was previosly installment. 11.30.2015 Ian Muniz Emmanuel Biar de Souza [email protected] [email protected] +55 21 3824 4620 (RJ) / +55 11 2313 5707 (SP) +55 21 3824 4607 RIO DE JANEIRO SÃO PAULO PORTO ALEGRE BRASÍLIA Av. Presidente Wilson, 231 - 25º andar Av. Brigadeiro Faria Lima, 3477 - 16º andar Rua Dona Laura, 320 - 13º andar Scn. Qd 2. Bl. A - Ed. Corporate Financial Center - 10º andar sl. 1001 20030-021 - Rio de Janeiro RJ - BRASIL 04538-133 - São Paulo SP - BRASIL 90430-090 - Porto Alegre RS - BRASIL 70712-900 - Brasília DF - BRASIL
Transcript of Ian Muniz Emmanuel Biar de Souza [email protected] ... · State Tax Benefits Conditions Term...
State Tax Benefits Conditions Term Legislation
(i) payment in a lump sum with a reduction up to 75% of the fine charged and up to 60% ofthe legal increments;
(ii) up to 120 monthly installments, with a reduction up to 50% of the fine charged and40% of the legal increments.
(i) payment in a lump sum with a reduction up to 50% of the consolidated debt (includinginterest, fines and legal increments);
Settlement of the debt with accumulated credit of ICMS: 11.30.2015
(ii) up to 60 monthly installments, with the possibility of use of a bonus to reduce theamount that should be payed (the installments will be restated by SELIC);
(ii) settlement of the debt with accumulated credit of ICMS.
Espírito Santo ITCDReduction up to 100% of the fine and interest charged, depending on the method ofpayment
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
12.30.2015Law No. 10,376/2015, extended
by Law No. 10,421/2015
(i) payment in a lump sum with a reduction up to 40% of interest, 50% of the formal fineand 75% of the penalty fine, depending on the date of the payment;
(ii) up to 120 monthly installments, with a reduction up to 40% of the interest and 50% ofthe fine charged.
PPI - (i) payment in a lump sum, with a reduction up to 75% of the fine and 60% of theinterest;
(ii) up to 120 monthly installments, with a reduction up to 50% of the fine and 40% of theinterest.
PPD - Tax Debts: (i) payment in a lump sum, with a reduction up to 75% of the fine and60% of the interest;
(ii) up to 120 monthly installments, with a reduction up to 50% of the fine and 40% of theinterest.
PPD - Others Debts: (i) payment in a lump sum, with a reduction of 75% of the legalincrements;
(ii) up to 120 monthly installments, with a reduction of 50% of the legal increments.
(i) payment in a lump sum with a reduction up to 95% of the fine charged and up to 80% ofthe interest;(ii) up to 60 monthly installments, with a reduction up to 80% of the fine and 60% of theinterest.(ii) up to 120 monthly installments, with a reduction up to 65% of the fine and 50% of theinterest.
(i) payment in a lump sum with a reduction up to 95% of the fine charged and up to 40% ofthe legal increments;
(ii) up to 60 monthly installments, with a reduction up to 90% of the fine and 30% of thelegal increments.
(i) payment in a lump sum with a reduction up to 100% of the legal increments;
(ii) up to 120 monthly installments, with a reduction up to 80% of the fine and interest.
ICMS: (i) payment in a lump sum with a reduction of 100% of the fine and interest;
(ii) up to 180 monthly installments, with a reduction up to 90% of the fine and interest.
ITCD and IPVA: (i) payment in a lump sum with a reduction of 100% of the fine andinterest;
(ii) up to 12 monthly installments, with a reduction up to 80% of the fine and interest.
(i) payment in a lump sum with a reduction up to 100% of the fine and interest;
(ii) up to 120 monthly installments, with a reduction up to 85% of the fine and interest.
(i) payment in a lump sum with a reduction up to 99% of the fine and interest;
(ii) up to 120 monthly installments, with a reduction up to 90% of the fine and interest.
Municipality Tax Benefits Conditions Term Legislation
(i) payment in a lump sum with a reduction of 60% of the legal increments;ISS and ITBI: Triggering event occured until21.31.2012, entered in the past-due liabilityroster
(ii) up to 24 monthly installments, with a reduction up to 40% of the legal increments.IPTU and TCL: Triggering event occureduntil 2011
(i) remission of 20% of the tax, if the property is in line with the typology provided for insubparagraphs "y" ou "z" of the Table III-B, attached by the Law No. 691/81;
(i) payment in a lump sum with a reduction of 70% of the legal increments, in case ofothers properties;
(ii) up to 36 monthly installments, with a reduction up to 50% of the legal increments.
(i) settlement with tax offset or payment in kind, since the taxpayer pays at least 50% ofthe tax amount
(ii) settlements with debts not entered in the past-due liability roster will have a reductionof 60% of the legal increments and fine, if paid in a lump sum, or with a reduction of 40%of the legal increments and fine, if paid in a 36 monthly installments;
Debts constituted until 01.01.2000: (i) payment in a lump sum with a reduction of 100% ofthe legal increments and 70% of the fine;
(ii) up to 36 monthly installments, with a reduction up to 70% of the legal increments and50% of the fine.
(i) payment in a lump sum with a reduction up to 80% of the fine and interest;
(ii) up to 12 monthly installments, with a reduction of 70% of the fine and interest.
(iii) up to 24 monthly installments, with a reduction of 60% of the fine and interest.
(i) payment in a lump sum with a reduction up to 100% of the fine and interest;
(ii) up to 60 monthly installments, with a reduction up to 100% of the fine and 50% of theinterest.
(i) payment in a lump sum with a reduction up to 60% of the fine, interest and legalincrements;
(ii) up to 60 monthly installments, with a reduction of 50% of the fine, interest and legalsincrements, since the first installment is 20% of the debt amount.
João PessoaTax debts and other
debtsPayment in a lump sum with a reduction of 100% of the interest and 90% of the fine. - 10.30.2015
Campaign for Tax Conciliation(in association with the StateCourt of Paraíba)
(i) payment in a lump sum with a reduction up to 80% of the fine and interest; Tax debts: 10.30.2015
(ii) up to 24 monthly installments, with a reduction up to 60% of the fine and interest. Others debts: 12.31.2015
(i) payment in a lump sum or up to 3 installemts, with a reduction up to 90% of the fineand interest;
(ii) up to 60 monthly installments, with a reduction up to 70% of the fine and interest.
FortalezaLaw No. 10,370/2015 andDecree No. 13,629/2015
Tax debts and other debts
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
Salvador
It was not published anylegislation until now. The CityCouncil approved, on10.06.2015, the Tax Law BillNo. 195/15 that grants thebenefit
Tax debts and other debts
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
Up to this moment, no deadline was given
Maceió Decree No. 8,130/2015Tax debts and other
debtsAll the debts, except the installmentsprovided for in Law No. 6,344/2014
10.30.2015
Porto AlegreComplementary Law No.773/2015 and Decree No.19,168/2015
ISS
Triggering event occured until 08.31.2015,constituted or not, or entered in the past-due liability roster or not, even if the debtwas previosly installment.
11.30.2015
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
BelémCampaign for Tax Conciliation(in association with the StateCourt of Pará)
IPTU, ISS, TLPL and ITBI
11.20.2015
São Paulo
Agreement ICMS 117/2015 (Itwas not published anylegislation to regulate theinstallment until now)
ICMSTriggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
Up to this moment, no deadline wasgiven, but the Agreement 117/2015establishes that the term cannot exceed12.31.2015.
Brasília - Distrito Federal Law No. 5,542/2015
ICMS, ISS, Simples Candago, IPTU.
IPVA, ITCD, ITBI, TLP and fines for non-
fullfilment of ancillary obligations
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
11.30.2015
Rio Grande do Sul Decree No. 52532/2015ICMSTriggering events ocurred until 07.31.2015,whether constituted or not, or entered inthe past-due liability roster or not.
Depending the method of payment, thedates vary between 10.30.2015 and12.18.2015
Minas GeraisDecree No. 46,817/2015 andJoint Resolution SEF/AGE No.74,794/2015
State tax debts, except IPVA
Tax debts constituted or not, or entered inthe past-due liability roster or not, even ifthe debt was previosly installment. ICMS:debts with no litigation nature past-dueuntil 12.31.2014 and debts with litigationnature constituted until 06.30.2015
In case of payment with accumulatedcredit of ICMS, the waive request mustbe proven before the Office of Attorney-General of the National Treasury until04.30.2016
Alagoas Decree No. 43,935/2015ICMS
Triggering events ocurred until06.30.2014, whether constituted or not, orentered in the past-due liability roster ornot.
11.30.2015
ParanáLaw No. 18,468/2015,extended by Decree No.2,507/2015
ICMS (PPI) e IPVA, ITCD, taxes, fines
and other debts (PPD)
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
10.30.2015
Ceará Law No. 15,826/2015ICMS, IPVA and
ITCD
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
10.30.2015
Paraíba Law No. 10,507/2015ICMS, IPVA and
ITCD
Triggering events ocurred until 12.31.2014,whether constituted or not, or entered inthe past-due liability roster or not.
10.30.2015
Amapá Decree No. 4,111/2015ICMS
Triggering events ocurred until06.30.2014, whether constituted or not, orentered in the past-due liability roster ornot.
01.01.2016
Piauí
Law No. 6,439/2013, Law No.6,657/2015 and Law No.6,658/2015, extended by LawNo. 6,684/2015
ICMS, IPVA and ITCD
ICMS: Triggering events ocurred until07.31.2013, whether constituted or not, orentered in the past-due liability roster ornot.
10.29.2015
Rio de Janeiro
Any municipal tax debt
All the municipal tax debtsUp to this moment, no deadline was
givenLaw No. 5,966/2015
Law No. 5,854/2015ISS, IPTU, ITBI and
TCL01.20.2016
Law No. 5,965/2015IPTU
Triggering event occured until this Law waspublished (09.23.2015), constituted or not,or entered in the past-due liability roster ornot, even if the debt was previoslyinstallment.
11.30.2015
Ian Muniz Emmanuel Biar de [email protected] [email protected]+55 21 3824 4620 (RJ) / +55 11 2313 5707 (SP) +55 21 3824 4607
RIO DE JANEIRO SÃO PAULO PORTO ALEGRE BRASÍLIAAv. Presidente Wilson, 231 - 25º andar Av. Brigadeiro Faria Lima, 3477 - 16º andar Rua Dona Laura, 320 - 13º andar Scn. Qd 2. Bl. A - Ed. Corporate Financial Center - 10º andar sl. 100120030-021 - Rio de Janeiro RJ - BRASIL 04538-133 - São Paulo SP - BRASIL 90430-090 - Porto Alegre RS - BRASIL 70712-900 - Brasília DF - BRASIL
