According to a recent report by the Attorney General’s Office of the State of Mato Grosso, in just three months since the enactment of complementary law No. 802/2024, which regulates the settlement of disputes over state public credits registered as active debt, the state has already collected more than 11 million Reais.
Mato Grosso’s legislation, in line with federal legislation, which this year turned five years old, reflects, through the principles of isonomy, ability to pay and public interest, a change in the behavior of the tax authorities in relation to taxpayers. In a cooperative environment, structured agreements are concluded for each case.
This is because this mechanism, at the federal level, has proved to be extremely efficient in recovering tax credits. According to figures recently released by the Attorney General’s Office, over the last five years more than R$60 billion has been recovered through the Tax Transaction mechanism.
Unlike programs widely known by the business community, such as “Refis”, the individual transaction, whether at the federal level or under the terms established by the State of Mato Grosso, makes it possible to grant discounts of up to 65% (sixty-five percent) on the credit transacted, installments in up to 120 times and payment schedules, as well as the use of credit rights and state precarious debt. The legislation also provides the Procedural Legal Business modality, for cases that already have an execution in progress.
In addition to the possibility of transacting tax debts, state legislation also covers debts with public authorities and foundations, so that debts with state bodies such as SEMA (Environment Department), INDEA, Detran, among others, can be transacted, qualifying for the benefits of discounts, installments and other terms of the legislation.
The regulation of the State Transaction in the state of Mato Grosso is undoubtedly an essential mechanism for the preservation of companies, the generation of income, the reduction of judicialization and the effectiveness of fiscal governance.
Autor: Marina Alves Mandetta • email: marina.mandetta@ernestoborges.com.br
