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ARTICLE · 22 FEBRUARY 2022

Special Tax Payment Programs For State Debts

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Due to Brazil's National Tax Policy Council ("CONFAZ") adding some ICMS Conventions that authorize the States to issue special programs for the payment of tax credits, several States have issued internal rulings to create such programs or to extend the deadline to adhere to existent programs.

BrazilTax
Carolina Bottino
Carolina Bottino
Carolina Ferraro
Carolina Ferraro
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Due to Brazil's National Tax Policy Council ("CONFAZ") adding some ICMS Conventions that authorize the States to issue special programs for the payment of tax credits, several States have issued internal rulings to create such programs or to extend the deadline to adhere to existent programs. Below we list the currently available special programs that are financially advantageous for taxpayers and their application deadlines:

  • ALAGOAS: PROFIS 2022; applications accepted until 04/29/2022.
     The deadline to apply to the Tax Recuperation Program ("PROFIS 2022") was extended to 04/29/2022. It is possible to include ICM/ICMS debts whose taxable events occurred up until 04/30/2021. The program allows the payment in up to 60 installments, with reductions of penalties and interest ranging between 60% to 95% depending on the payment method. In regard to debts related to ancillary obligations, PROFIS 2022 allows a lump-sum payment, within 90% reduction.

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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