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CONCILIA RIO • Reduction of fines and interests for debtors of the Municipality of Rio de Janeiro

The so-called “Concilia Rio” program has been reopened, allowing the payment of debts to the Municipality of Rio de Janeiro with the reduction of fines and interests.

Taxpayers interested in joining Concilia Rio must submit the corresponding application no later than by 30 September 2017, according to Municipal Decrees No 43.320 and 43.321, as of 23/6/2017, that regulated Municipal Law No 6,156, as of 27/4/2017.

The program now provides far more beneficial conditions than in its first edition, occurred in 2015. The rules applicable to the settlement to extinguish tax debts are also more favorable this turn.

Taxpayers who join Concilia Rio will be able to pay debts (of triggering events occurred until 31 December, 2016) in any of the following ways:


However, the following specific fines do not qualify to Concilia Rio: (a) in the case of services tax, the fines set forth in art. 51, I, items 6 and 7 of the Municipal Tax Code (“CTM”), such as those applied for omission of revenues, non-issue of tax document and non-payment of withholding tax; and (b) in the case of real estate property transfer tax, fines imposed for omission or inaccuracy of declaration (Municipal Law No 1,364/1888, art. 23, III).

July 07, 2017