The tax credits from ICMS may be included in the Reference, or not, or not in active debt, including joined, containing maturities until 31 July 2015. If the debts are being contested by taxpayers, there should be The desisting of the shares.
The program for a discount of 40% interest in all accession modalities as well as a reduction of up to 100% of fines. For companies that are framed on the simple national, Refaz gives special treatment, since it provides for complete withdrawal of fines in cases of debt discharge.
Already for companies in the general category (not opt for simple), the discharge will have a gradual staircase of reducing the fines applied, according to the option of the payment month. In the most advantageous situation, the taxpayer may slaughter 85% of the value of the fines for payment until the next 24th.
The reduction of interest in 40% applies throughout the validity of the Refaz and for all categories of debtors. Discharge at three scales, as shown below:
Already for contributors interested in parting their debts, Refaz provides two modalities. The first requires the payment of a minimum initial portion of 15% on the balance of debt. In this case, the discount of the fines will be in accordance with the number of benefits (which can be up to 120 times) and the date of accession. The lower the number of installments, the greater the reduction of fines. The second modality of installment does not require payment of the minimum input value (15%). In this case, discounts follow the same logic to provide higher discount on shortest deadlines. However, in this modality, the possibility of installing in up to 120 months is restricted to the taxpayers of the simple national.
This situation allows you to meet micro and small companies that accumulate ICMS debts by non-gathering DIFA (aliquot difference). A more elongated installment program to solve the pending of the so-called border tax was claimed by the Gaucho retail entities to the Governor Sartori.
Follow explanatory frame:
Made such considerations, we make available for additional clarification in relation to Refaz 2015.
