The Government of Minas Gerais has published Decree No. 48.790/2024, which establishes a plan for the regularization of tax credits in the state. The Decree provides for the possibility of settling ICMS debts, fines and other legal additions, with triggering events occurring up to March 31, 2023.
Eligible for regularization are debts that have been formalized or not, including those reported by the taxpayer, whether or not they are registered as outstanding debt, as well as the remaining balance of current installment plans.
An important point is that the plan extends to tax credits that are the subject of criminal proceedings for crimes against the tax order, provided that the conviction has not become final (in the event that it has already been handed down).
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Membership deadline and payment method
Adherence to the plan will end on June 21, 2024. It must be made through the Integrated State Revenue Administration System (SIARE), and payment in cash or in the first installment must be made by the last working day of the month in which the application to join the plan is made, observing the deadline of June 28, 2024.
Discounts
The number of installments and discounts on penalties and legal increases are as follows:
Criteria for adhesion
The regularization plan must cover all existing tax debts without the possibility of splitting up the debts by existing process, and also implies recognition of the tax credits included in it, with the taxpayer having to request the withdrawal of existing actions, challenges and defenses.
The taxpayer is also obliged to pay the costs, procedural expenses and attorney’s fees, calculated at 10% of the amount of the reduced tax credit. In lawsuits that have already become final, the payment of fees must comply with the amount already established in the respective proceedings, together with the 10% of the residual balance reduced in the plan.
In addition, the taxpayer’s lawyer must also waive any success fees.
If you have any questions, our tax team is available to provide clarification and guidance on the Minas Gerais state regularization plan.
