by a majority of the votes, the plenary of the Federal Supreme Court (STF) provided the extraordinary appeal (RE) 562,045, deemed together with other nine processes dealing with progressiveness in the collection of transmission tax causes mortis and donations (ITCD ). The Government of Rio Grande do Sul, author of all resources, contested Decision of the Court of Justice of the State (TJ-RS), which unconstitutionally understood the progressivity of the ITCD (1% to 8%) aliquot provided for in Article 18, State Law No. 8,821 / 89, and determined the application of the rate of 1%. The theme has recognized general repercussion.

To facilitate the regularization of tax due, the Secretariat for State Revenue informs that the Official Diary of the State was published in Law No. 14.13 and Decree No. 49.955, which authorize the payment of the ITCD with reduced aliquots as specified below.

in the donation of goods held until 12/30/2009, whose aliquots were 3% to 8%, ITCD payment is provided by the 3% rate, since requesting the benefit of Sefaz and payment until June 28, 2013.

in the transmission "Cause mortis" (inventory) whose death occurred until 12/30/2009 where the calculated rate was 5% to 8%, the taxpayer is given to the payment of the ITCD by the rate of 4%, provided that Ask for the benefit of state revenue and make payment until June 28, 2013.

taxpayers who have chosen to discuss the rate in the administrative or judicial sphere, including in cases where there was the launch of launch, can also pay the ITCD for the benefit to the deadline, provided they give up on administrative or judicial. The contributor who did not collect ITCD on donations carried out may promote self-regularization, also by 28 June 2013, with the benefit of reduced rate. Those who do not promote self-regularization can be purchased from the state revenue, subject to the penalties provided by law.