The Government of the State of Rio de Janeiro has instituted a new program of benefits for the payment of tax credits, the new REFIS, on the basis of the edition of Complementary Law No. 182/2018. Resolutions SEFAZ No. 333/2018 and PGE No. 4.280/2018 establish the procedures and set the final deadline of November 30 for formalization. It is important to note that, in principle, there is no expectation of extending this deadline.

The adhesion to the new REFIS creates the possibility to include tax credits not yet registered in the federal debt roster. The formalization must take place before the Rio de Janeiro State Treasury Office through the electronic portal Fisco Fácil (http://www.fazenda.rj.gov.br) or in person at the tax office of the taxpayer’s jurisdiction. 

And what about tax credits registered in the federal debt roster? They should be included in the program upon application to the Attorney General’s Office of the State of Rio de Janeiro.