State of São Paulo establishes conditions for re-establishing installment payments broken due to delinquency

Pedro Rezek Andery Altran
Lawyer at Marcos Martins Advogados

Taxpayers who had their installments broken due to default, taking into account at least one of the installments due between March 1, 2020 and July 30, 2020, under the Special Installment Programs – PEP, may request their reinstatement.

The notification will be sent to the taxpayer’s e-mail address provided in the PEP adhesion form, and adhesion to the reinstatement must be made between September 16, 2020 and September 30, 2020, preceded by the payment of:

I – the unpaid installments due by March 1, 2020;

II – any notary fees, costs and other procedural expenses that may be due.

If the reinstatement is granted, the unpaid installments due between March 1, 2020 and July 30, 2020 will be postponed to the month following the last installment originally agreed in the installment plan, which will be subject to financial increases.

Marcos Martins Advogados puts its tax team at your disposal to answer any questions you may have.

Questions? Talk to our lawyers and get advice.

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