Sefaz notifies ITCMD taxpayers about tax collection

Debts

Notification refers to outstanding debts between 2018 and 2021

The State Department of Finance of Amazonas (Sefaz-AM) will send, by the end of this month, around 1,800 letters to individuals who have the Causa Mortis and Donation Transmission Tax (ITCMD) outstanding, referring to the years 2018 to 2021, instructing them to spontaneously collect the tax.

The amounts were collected based on Income Tax Declarations submitted to the Federal Revenue of Brazil during this period, where the donation of money or goods and rights was reported, which constitutes a triggering event for charging the ITCMD.
The ITCMD amounts are being charged to the beneficiary of the donation, but in cases where the beneficiary does not reside in Amazonas in the year of the donation, the debt will automatically be redirected to the donor.

Whoever receives the correspondence must settle the debt within ten days. Only after the end of the period, without due regularization, will the debts be charged through a Notice of Infraction, which entails a fine of 200% on the amount of tax due and daily interest. If there is no payment, there will be registration in the State’s Active Debt and applicable legal measures.

Taxpayers who cannot be located by post will be notified through the Official Electronic Gazette of Sefaz-AM, available on the agency’s website. The period for regularization starts from the date of virtual publication.

Debt regularization

To regularize the debt, you must access the Sefaz-AM website, in the “Service Portfolio > ITCMD > Generate DAR” tab. Then, simply enter the taxpayer’s CPF number, contained in the collection document (payment guide). You need to pay attention to the date, as the guide is only valid for the day of printing.

To pay in installments or present an appeal, the debtor will need to access the virtual protocol available on the Sefaz website. After accessing (via password or digital certificate), simply click on “New Process”, select “Sefaz” and, on the next screen, click on the ITCMD tab to choose the desired option (Instalments or Cancellation Request).

For more information or questions, the taxpayer can call 2121-1794, 2121-1853 or send an email to [email protected].

*With information from consultancy

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