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ARTICLE · 22 MAY 2014

State Of São Paulo Grants Debt Amnesty

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On May 13th, 2014, Decrees Nos. 60.443/14 and 60.444/14 of the State of São Paulo were published in the Official Gazette. The Decrees granted new incentives for debt payment.

BrazilTax
Eduardo Maccari Telles
Eduardo Maccari Telles
Roberta Caneca
Roberta Caneca
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Keywords: São Paulo, debt amnesty, ICMS

On May 13th, 2014, Decrees Nos. 60.443/14 and 60.444/14 of the State of São Paulo were published in the Official Gazette. The Decrees granted new incentives for debt payment.

Decree No. 60.443/14 refers to general state debts while Decree No. 60.444/14 was issued specifically for ICMS (VAT) debts.

The debts covered by Decree No. 60.443/14 must be registered as collectible in the state liability certificate (even if it has not been charged in tax foreclosure yet), which is not required by Decree No. 60.444/14.

While Decree No. 60.443/14 allows the payment of overdue debts up to November 30th, 2013, Decree No. 60.444/14 allows the payment of debts expired until December 31st, 2013.

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