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ARTICLE · 07 JANUARY 2021

State Complementary Law No. 189/2020: Special Amnesty Program For Rio De Janeiro State Tax Credits

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On December 29, 2020, Complementary Law No. 189/2020 was published, creating the Special Amnesty Program for ICMS ("PEP-ICMS") in the State of Rio de Janeiro, as authorized by ICMS Agreement nº 87/2020.

BrazilTax
Carolina Bottino
Carolina Bottino
Luciana Celidonio
Luciana Celidonio
Diana Castro
Diana Castro
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On December 29, 2020, Complementary Law No. 189/2020 was published, creating the Special Amnesty Program for ICMS ("PEP-ICMS") in the State of Rio de Janeiro, as authorized by ICMS Agreement nº 87/2020.

This amnesty program covers ICMS credits, registered or not as overdue state tax liability, arising from taxable events that occurred until August 31, 2020, except for those related to ICMS-ST.

Enrollment in PEP-ICMS is subject to the payment of the first (or sole) installment of the program. The deadline for requesting enrollment in the amnesty program is 60 days from the publication of the law, which can be extended only once by the Executive Branch for a maximum of 60 days.

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Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

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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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