ian muniz emmanuel biar de souza [email protected] ... · state tax benefits conditions term...
TRANSCRIPT
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