Taxpayers must join the Extraordinary Refis on the Sefaz website to negotiate discounted debts

Taxpayers with debts related to the Tax on Circulation of Goods and Provision of Services (ICMS) can negotiate their debts through Extraordinary Refis II, without leaving home. The simulation of values, payment conditions and issuance of invoices can be done digitally, on the website of the State Finance Department (Sefaz).

Participation in the program must be completed by May 31st. In cases where the debt is managed by Sefaz, when it is not registered as an active debt, access must be made exclusively through the Fiscal Current Account system. In relation to amounts registered in active debt, the taxpayer must seek assistance from the State Attorney General’s Office (PGE).

Access to the Fiscal Current Account is via restricted access available on the secretariat’s home page, through digital certification or login and password. Within the virtual environment, the taxpayer or the accountant responsible for the company must select the “Instalments” option and inform the state registration, then choosing the desired type of payment.

If the taxpayer does not have access to financial services, joining Refis can be done through a process in the Sefaz e-Process system. To do this, it is necessary to use the “Extraordinary Refis II reparcelment request” form model, mentioning the debts you wish to negotiate.

Through the credit recovery program, benefits such as discounts of up to 40% on charges and payment options in up to 60 installments are granted. Advantages are only granted to debts due by June 30, 2023, even if the amount has already been paid in installments previously.

Benefits

Taxpayers who choose to negotiate via Extraordinary Refis will have easier payment conditions, with benefits conditioned on the payment method, number of installments and the type of debt.

For debts arising from non-compliance with a main obligation (such as failure to pay the tax due), payment can be made in cash with a 40% reduction or in installments, with the following reductions:

– 30% reduction for payment in 2 to 12 installments
– 20% reduction for payment in 13 to 36 installments
– 10% reduction for payment in 37 to 60 installments

For debts arising from non-compliance with ancillary obligations (for example, failure to issue invoices), there is also the option of paying in cash with a 40% discount, in addition to different installment options:

– 30% reduction for payment in 2 to 4 installments
– 20% reduction for payment in 5 to 8 installments
– 10% reduction for payment in 9 to 12 installments

When opting for installments, the taxpayer must observe the minimum value established per installment, which varies depending on the value of the debt, the company’s status and the body responsible for the debt (Sefaz or PGE).