The Government of the State of Rio Grande do Sul instituted the Recovery Program II, by means of Decree No. 57,884 of October 22, 2024, with the aim of allowing the payment in installments of tax and non-tax debts of entrepreneurs or companies undergoing judicial recovery, including taxpayers whose bankruptcy has been judicially decreed or cooperative companies in liquidation.
Joining the Program can be done as of November 22, 2024, by means of an Electronic Protocol on the SEFAZ-RS e-CAC Portal, using a specific form, along with all the mandatory documentation, which includes proof that the request for judicial reorganization has been granted or the minutes of the company’s General Meeting.
The request to join the installment plan must cover all debts under administrative and judicial collection. In addition, debts in current installment plans may be included, which will result in the automatic cancellation of the respective previous installment plans.
The Program offers three payment methods, with significant reductions in interest and fines, applicable only to debts related to the Tax on the Circulation of Goods and Services (ICMS).
In the first modality, taxpayers will be able to pay off their debts with a 95% reduction in fines and interest, opting for payment in up to twelve monthly installments. The second modality offers an 85% reduction in fines and interest, with payment being made in between thirteen and one hundred and twenty installments. Finally, the third option offers a 75% reduction in fines and interest, allowing payment in a range of one hundred and twenty-one to one hundred and eighty installments.
Adherence to the program is conditional on the presentation of guarantees, and is only waived in situations where the installment payment is made in up to twelve installments or when the debtor is a micro or small business. In addition, the waiver may be granted exceptionally in cases where it is proven that there are no assets that can be seized, which must be declared in the application to join the Program.
It is important to note that failure to provide guarantees does not prevent adherence to the installment payment program. However, failure to do so may result in the adoption of administrative measures or the continuation of enforcement actions, until sufficient security for the consolidated debt is provided.
With regard to the hypotheses that can lead to the revocation of the installment plan, note should be taken of delinquency, characterized by non-payment in full of the installments for three consecutive months, as well as the failure to regularize ICMS debts, observed after joining the Program. With regard to debts that are revoked, it will be possible to apply for a new installment plan, provided that some specific conditions are met.
Finally, more information on the Recovery Program II is available at
via the following links: Receita Estadual RS e RS Official Gazette