The Municipality of São Paulo has opened the Installment
Payment Incentive Program 2014 (PPI-2014) in order to promote the
regularization of tax and non-tax debts, officially reported or
not, even if under judicial litigation, in relation to triggering
events that happened until December 31, 2013. Debts consolidated in
ongoing installment programs may also be included to PPI-2014,
unless they come from a previous PPI or from REFIS.
Tax debts shall
be reduced in 85% of interest and 75% of penalty, if paid at once.
In case of payment in installments, reduction shall be of 60% and
50%, respectively.
Regarding non-tax debts with the municipality ("behavior
penalties", such as urban silence infractions, lack of proper
outer walls, sidewalk maintenance, etc.) there shall be a reduction
of 85% to all fines in case of immediate full payment. If the debt
is paid in installments, the reduction of all penalties shall be of
60%.