Rio Grande do Sul facilitates ICMS debts contracted during the pandemic

This initiative aims to further encourage the regularization of taxpayers and stimulate the resumption of economic activity, covering the entire period of public calamity in Rio Grande do Sul due to covid-19 (Decree 57,087/23).

Tax lawyer Janssen Murayama says this is a very welcome measure.

“So this change is important because it covers tax credits constituted at the time of the pandemic. We know that the pandemic was a very difficult time, where several people stopped paying taxes. When you are in financial difficulty, you stop paying taxes first, then suppliers and finally employees, so taxes are usually in the mind of the entrepreneur, always the first to be left out, so this rule is very important because it aims precisely to reach, to cover precisely those taxpayers who had financial difficulties in the pandemic and were unable to pay taxes at the time. So this change in the legislation of Rio Grande do Sul is very welcome”, he said.

This action meets the demands resulting from continuous dialogues with representative and business entities. According to data from the State Revenue Service, the program applies to approximately 8,700 companies that have more than 100,000 debts in administrative and/or judicial collection, totaling R$ 1.6 billion. To take advantage of the conditions, taxpayers must adhere (virtually exclusively, on the State Revenue’s e-CAC Portal) and pay the initial installment between July 1 and 31, 2023.

It is important that the debts have been declared in the ICMS Information and Calculation Guide (GIA), ICMS-ST Information and Calculation Guide (GIA-ST) or Declaration of Tributary Substitution, Rate Differential and Anticipation due by Taxpayers of the category Simple Nacional (DeSTDA). In addition, installments cannot be less than R$ 40.00 per debit and R$ 200.00 per taxpayer request.

By adhering to these conditions, taxpayers are exempt from the guarantees and the minimum down payment provided for in the legislation. Debts can be paid in up to 60 months, both for debts under administrative collection and for debts under judicial collection. Taxpayers can pay administrative and judicial debts in the same application via the Internet.