The Municipal Law nr. 16,680, published on July 5, 2017, created a new municipal Installment Payment Program (“PPI 2017”), for the payment of tax and non-tax debts, related to taxable events occurred before December 31, 2016.
Penalties for traffic violations, contractual obligations, indemnities due to the Municipality’s property damage and residual values from previous installment payment programs cannot be included in new PPI 2017, except for the transfer of the PAT (“Administrative Installment Program of Tax Debts”), established by Law nr. 14,256/2006.
The Law nr. 16,680/2017 was regulated by Decree nr. 57,772/2017, and stablished that the taxpayer can submit his application until October 31, 2017, however in case of transfer of previous installment payment program, the application must be submitted until October 13, 2017.
The sheet below summarizes the available forms of payment in PPI 2017:
It is important to mention that in the case of debts are already in judicial collection, it will be due the court costs, including public attorney’s fees. The PPI 2017 also provides the possibility of using judicial deposits to pay the debts.
Finally, Article 19 of the published Municipal Law establishes that no new special installment program can be issued for the next 4 (four) years.
Allander Batista was lawyer in tax area at Pacheco Neto Sanden Teisseire Law Firm.
Vanderlei de Souza Júnior was lawyer in tax area of Pacheco Neto Sanden Teisseire Law Firm.
