The Government of the State of Rio Grande do Sul has instituted the Recovery Program II through Decree No. 57,884 of October 22, 2024, with the objective of allowing the installment of tax and non-tax debts for entrepreneurs or business entities under bankruptcy protection, including taxpayers whose bankruptcy has been judicially declared or cooperative societies in liquidation.

Enrollment in the Program will be available from November 22, 2024, through the SEFAZ-RS Electronic Protocol on the e-CAC Portal, via a specific form along with all required documentation, including proof of the granting of the bankruptcy protection request or the minutes of the company's General Assembly.

The request for enrollment in the installment plan must cover all debts in administrative and judicial collection. Additionally, debts with an ongoing installment plan may be included, which will result in the automatic cancellation of the respective previous installments.

The Program offers three payment options with significant reductions in interest and fines, applicable only to debts related to the Tax on the Circulation of Goods and Services (ICMS).

In the first option, taxpayers can settle their debts with a 95% reduction in fines and interest, opting for payment in up to twelve monthly installments. The second option provides an 85% reduction in fines and interest, with payments that can be made between thirteen and one hundred and twenty installments. Finally, the third option offers a 75% reduction in fines and interest, allowing payment in a range of one hundred and twenty-one to one hundred and eighty installments.

Enrollment in the program is subject to the presentation of guarantees, waived only when the installment is made in up to twelve payments or when the debtor qualifies as a micro-enterprise or small business. Additionally, the waiver may be exceptionally granted in cases where there is proof of no assets subject to constriction, which must be declared in the request for enrollment in the Program.

It is important to note that the lack of guarantees does not prevent enrollment in the Installment Program. However, this may result in administrative measures or the continuation of enforcement actions until sufficient guarantee for the consolidated debt is provided.

Regarding the conditions that may lead to revocation of the installment plan, non-compliance should be observed, characterized by non-payment of installments for three consecutive months, as well as the lack of regularization of ICMS debts after enrollment in the Program. For debts that are revoked, it is possible to submit a new installment request, provided certain specific conditions are met.

Finally, more information about the Recovery Program II is available through the following links: Receita Estadual RS and Diário Oficial RS.

CPDMA Team