NEW TAX AND NON-TAX DEBTS INSTALLMENTS IN THE STATE OF SÃO PAULO

Decrees no. 62.708 e 62.709, dated of 7.19.2017, which allow and establish criteria for adhesion to ICMS (“Tax on Goods”) Special Installment Program (“PEP do ICMS”) and to Debt Settlement Program (“PPD”) of Tax on Ownership of Motor Vehicles (IPVA), Tax on the Transmission “Causa Mortis” and Donation of any Goods and Rights (“ITCMD”) and Fees, were published today, 7.20.2017, in the Official Gazette of the State of São Paulo (“DOE/SP”). This is a new opportunity for São Paulo taxpayers to pay or pay debts with the benefit of reducing the amount of the fine and interest.

These programs will allow taxpayers in São Paulo to regularize their tax and non-tax debts with significant reductions in penalties and interest. The adhesion may be made from to 7.20.2017 to 8.15.2017.

PEP do ICMS will allow the inclusion of ICMS debts, enrolled and non-enrolled in active debt, arising from events that occurred up to 12/31/2016. To join PEP do ICMS, companies must access the website www.pepdoicms.sp.gov.br and log in to the system with the same access password used at the Electronic Tax Office (“PFE”).

The forms of payment and the respective discounts will be as follows:

 

 

 

 

 

 

 

 

 

 

 

PPD will receive adhesions from taxpayers with debts of IPVA, ITCMD, and Taxes enrolled as overdue tax liabilities. Tax debts must be due to events that occurred up to 12/31/2016 and non-tax debts (fees) must have overdue up to 12/31/2016.

It will also be possible to pay, with interest and fines discounts, or to install debts related to rates of any kind and origin, court fees, administrative fines of a non-tax nature, contractual penalties, penal fines, replacement of salaries of any functional category, and Refunds.

The adhesion to the PPD can be realized by the address www.ppd2017.sp.gov.br. The login must be done with the CPF (Individuals Federal Taxpayer Registry) and the password used in the Nota Fiscal Paulista system – in case the taxpayer is not a participant in the program, registration must be made through the address www.nfp.fazenda.sp.gov.br.

The forms of payment and the respective discounts will be as follows:

 

 

 

 

 

 

 

 

For more information or assistance in evaluating debts and adherence to the installments, please contact our tax team.