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Reopening of the Tax Amnesty Program of Municipality of Rio de Janeiro

29/05/2020

On 11 May 2020, the municipality of Rio de Janeiro reopened its tax amnesty program called “Concilia Rio.” The program was created through Law # 5.854/2015 and offers taxpayers the possibility to renegotiate their municipal tax debts, including but not limited to services tax (“ISS”), real state tax (”IPTU”) debts, whether registered or not on the Municipal Attorney debtor’s list, including the ones being discussed on the administrative or judicial levels, whose triggering events ocurred before December 31st, 2019.
 
Aiming at settling administrative and judicial discussions, the Concilia Program allows the taxpayers, among other listed alternatives, submit settlement offers involving municipal tax creditswhich (i) have been challenged at the Brazilian Courts; or (iii) whose satisfaction is uncertain.
 
The reopening of the program was authorized by Law # 6.740/2020 and ruled by Decrees # 47.422/2020 (debts not inserted on the debtor’s list), # 47.419/2020 (debts inserted on the debtor’s list) and # 47.421/2020 (debts with due dates in 2020, specific to the hotel activities).
 
This Program also allows:
 

  • the payment of real state tax (IPTU) debts related to tax triggering events occurred in 2020 on lump sum without interest and with a reduction of 20% of the principal amount;
     
  •  special reduction of IPTU debts incurred by hotels, whose tax triggering events occurred before January 1, 2020, regardless of whether registered or not at the  Municipal Attorney debtor’s list.

More beneficial than previous tax amnesty programs, the new Concilia offers a 10% reduction over the principal amount, with monetary correction and gradual reductions of the interest and penalties, as shown in the examples below:

  • For lump sum payment, reduction of 10% on the updated principal tax amount, and 80% of the interest and penalties; and
     
  • For payments of 12 installment, reduction of 10% on the updated principal tax amount and 60% of the interest and penalties.

 
Note, however, that rReal state transfer tax (ITBI), which have been enrolled at the Municipal debtor’s list, must be paid on a lump sum so that the taxpayer may enjoy any reduction.
 
Taxpayers adhering to the new Concilia must acknowledge that the tax debts are due and waive from any lawsuits and administrative proceedings, as well as on the waiver of the right in dispute regarding such proceedings or lawsuits.
 
For debts already enrolled on the Municipal Attorney debtor’s list, the Attorney’ fees will be due with the proportional reduction as applied to the debit.
 
The Program will be available for enrollment from June 1st to August 28th, 2020.

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