Decree No. 37,296/2013 of the Municipality of Rio de Janeiro provides the procedures that local taxpayers must follow to reduce penalties charged by tax infraction notices.
As provided by this Decree, the reduction may reach up to 70% or the original value, if the payment is performed within 30 days after the tax infraction notice.
This rule aims at benefiting the taxpayer that pays the ISS debt spontaneously.
Additionally, this rule grants a 15-day additional term for taxpayers to enjoy the same benefit applicable to down-payment when the term-payment is not granted due to the guarantee presented.
(Municipal Decree/RJ No. 37,296, 06.17.2013, Official Gazette 06.18.2013).