[free translation]
The Stare Government established, through Decree 53.417 / 17, the REFAZ 2017 - program for regularization of debts related to ICMS.
Tax credits, constituted or not, registered or not in active debt, including the object of installment payment or in court, maturing up to June 30, 2016, are subject to adjustment in REFAZ 2017.
Tax credits may be paid, in national currency, with a reduction of 40% of the interest due up to the date of filing, by the taxpayers who join the Program, under the terms of this Decree.
In addition to the reduction of interest there will also be reductions in the fine that can reach up to 85% of the value of this, which varies according to the percentage of the initial installment, the date of payment, and the number of installments.
For taxpayers opting for SIMPLES the discount on the fine can reach 100%.
The maximum installment is 120 months and the payment of the initial installment must be made between February 22 and April 26, 2017, depending on the modality that each taxpayer has chosen.
The adhesion to REFAZ and the payment of the initial installment or the discharge must be made until April 26, 2017.
On the tax credit installment in this Program will flow interest moratoria equivalent to the SELIC variation.
It is forbidden to include in the program tax credits that were or are subject to judicial deposit.
Implication of the installment payment is due to a default of 3 months of payment of installments or 3 months of ICMS declared in an informational guide regarding generating events that occurred after the formalization of the installment payment.
Tax credits arising from ICMS, due between July 1 and December 31, 2016, may be parceled out, under the terms of the ordinary installment legislation, with exemption from the guarantees provided for therein.
