By Mariana Martins and Gustavo Paulucci Teixeira

“Concilia Rio”, a program that enables the settlement of debts (especially ISS, IPTU and ITBI) to the Municipality of Rio de Janeiro with reduced interest and fines, was resumed with the publication of Law No. 6,640/2019, regulated by Decree No. 46,507/2019. 

Through the program, the City of Rio de Janeiro enables the settlement of tax and non-tax credits registered or not in active debt, relating to taxable events that occurred up to 12/31/2018.

Among the benefits granted to taxpayers, we highlight the reduction of late payment charges and official fines. (i) from 80%, for payment in cash; (ii) of 60%, for payment in up to 12 installments; (iii) of 40%, for payment between 13 and 24 installments; and (iv) of 25%, for payment between 25 and 48 installments.

In the case of payment in cash of tax and non-tax credits registered in Active Debt, whose Tax Enforcement was filed before 06/09/2005 and which has an updated value equal to or less than R$ 50,000.00 (fifty thousand reais) on 12/31/2018, a reduction of 100% of late payment charges, official fines and monetary correction will be applicable. 

Those interested in joining the program must submit, by 12/18/2019, the application for membership accompanied by the payment slip or by signing the installment agreement, which must be filed at one of the service points of the Active Debt Attorney's Office of the Municipality of Rio.

It is worth noting that admission to the program depends on verification of full payment of the debt in cash or the amount of its first installment, and that, in the event of delay or interruption in payment for a period exceeding 60 days, the benefit will be cancelled, and collection of the debt will continue for the remaining amount without any reductions.

The Mazzucco & Mello Advogados tax team is available to assist Rio de Janeiro taxpayers in formalizing their membership to Concilia Rio.