The Government of the State of Rio Grande do Sul, through Decree No. 50,785 / 2013, published on October 30, 2013, instituted the program "On 2013" with the objective of regulating the tax debts arising from ICMS to State revenue.

The program allows ICMS credits due until July 31, 2013 to be paid with a 40% reduction in interest due to the date of the framework, or not constituted, enabled in debt actively or included in tax execution already filed .

In addition to the reduction in interest, the decree also grants discounts on fines and monetary updating on them inversely proportional to the number of parcels, according to the following percentages:

I - Reduction of 75% (seventy-five percent), when payment is in a single portion;
II - 50% reduction (fifty percent) for installment in up to 12 installments;
III - Reduction of 40% (forty percent) for installments of 13 to 24 installments;
IV - Reduction of 30% (thirty percent) for installments of 25 to 36 installments;
V - Reduction of 20% (twenty percent) for installments of 37 to 48 installments;
VI - Reduction of 10% (ten percent) for installments of 49 to 60 installments.

In the case of the opposing companies of the simple national, there is a possibility of installment of 61 to 120 installments, with the 40% reduction on interest.

Adherence to the program and the payment of the initial or discharge, integral or partial share should be made between 1 and 29 November 2013 through the forms provided for in the regulation of state revenue and rely on prior disabilities administrative or judicial. In the event of payment or installment of credits originating in spontaneous denunciation, this should be presented in the farms for 21 November 2013.

The adherence to the program will not exonerate the taxpayer of the payment of possible costs, emoluments and fees relating to legal proceedings, as well as presupposed the presentation of guarantee in the fiscal executive process.

In the hypothesis of option for the installment, default for three months, as well as the accurate active debt accumulation related to three months of the ICMS declared in GIA - concerning generating facts occurring after the formalization of the agreement - implies revocation of the installment.

Normative statement 95/2013 of state revenue has regulated the program.