Concilia Rio Program – The Regulation of Tax Credits not Registered in Active Debt was amended 

The SMF Resolution 3,174/2020 regulates the resumption of the Concilia Rio Program, regarding tax credits of IPTU and TCL, ISS and ITBI, whether or not registered in Active Debt. 

23/07/2020

ARTICLES

Concilia Rio Program - The Regulation of Tax Credits not Registered in Active Debt was amended 


The SMF Resolution 3,174/2020 was published on July 15, 2020, amending Resolution SMF 3,161/2020 ruling on the application of Decree 47,422/2020, which regulates the resumption of the Concilia Rio Program, regarding tax credits of IPTU and TCL, ISS and ITBI, whether or not registered in Active Debt.

The amendment brings new wording to Article 4 of the SMF Resolution 3,161/2020, which now provides that in cases of tax credits related to Tax on Services (ISS), the application for joining the benefits will be made through the website https://www.rio.rj.gov.br/web/smf/iss, in cases of: 


a) confession of ISS own debt not yet posted, except for item II of Article 4 [confession of ISS own credit debt not yet posted of activities for which the issuance of Electronic Invoice (NFS-e) "Nota Carioca" is not permitted, where the request shall be sent to iss_processos@smf.rio.rj.gov.br, signed and scanned, or signed using a digital certificate]; 

b) suspended installment payment, whose remaining balance is not yet registered in Active Debt; 

c) Notice of Infraction or Release Note; and 

d) Release Note of ISS for real estate inclusion. 


In addition, the items III, IV and V of Article 4 of SMF Resolution 3,161/2020 were revoked. 

MF Resolution 3,174/2020 entered into force at its publication date. 

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