27/11/2025
The Government of the State of Rio Grande do Sul has established a new ICMS regularization program, called “REFAZ RECONSTRUCTION II”, under Decree No. 58.468/2025 and Normative Instruction RE No. 102/25, both effective and published on 11/19/2025. This is an extension (“second chance”) for taxpayers who did not join the first phase of REFAZ RECONSTRUCTION. The program allows payment of ICMS debts overdue until February 28, 2025, with reductions of up to 95% in interest and fines. Enrollment must occur by December 17, 2025, allowing only a single lump-sum payment with irrevocable and irreversible confession of debt.
Only ICMS debts, enrolled or not in active debt registry, overdue until 02/28/2025.
Excluded credits: debts already offset and approved (except remaining balances); fully guaranteed debts (deposit, surety or insurance) with final judgment in favor of the State; and debts of taxpayers under Special Inspection Regime.
Only a single lump-sum payment is allowed, by 12/17/2025, with the following reductions:
| Modality | Reductions | Deadline | Applies to |
|---|---|---|---|
| 01 | 95% | 12/17/2025 | General ICMS debts, such as late payment or omission of payment. |
| 02 | 90% | 12/17/2025 | Specific cases, such as minor infractions or accessory obligations (e.g., not submitting declarations). |
Reductions include all related legal additions.
All taxpayers with ICMS debts overdue until 02/28/2025.
Includes debts under dispute, provided the taxpayer withdraws actions or appeals within 10 days of payment.
Pending offset requests must be withdrawn by 11/21/2025.
Mixed debts must have pre-02/28/2025 installments separated via request by 11/21/2025.
Via login on the e-CAC Portal (businesses) or Citizen Portal (individuals).
Without login: through SEFAZ public payment page.
12/12/2025: deadline for spontaneous reporting.
12/17/2025: last day for enrollment and full payment.
Attorney fees remain applicable;
Court costs are not included;
Taxpayer must withdraw legal actions within 10 days after payment.
Payment confirms enrollment;
Enrollment implies irrevocable and irreversible confession of debt;
Attorney fees and court costs are not waived;
Deposited guarantees require a judicial request for release;
Existing installment plans are automatically canceled once payment is made via the program;
If not all debts in the same enforcement action are included, the action continues for the remainder.
The Dupont Spiller Fadanelli law firm remains available to assist with any questions.
