By Vinícius Encinas Paz and Mariana Brambilla Bertasso 

State Decree No. 12,099/2025 has been published, regulating the Regulariza Paraná Program, aimed at the settlement of tax and non-tax liabilities, established by Law No. 22,764/2025. The decree provides the information most awaited by taxpayers, namely the deadlines and procedures for joining the installment payment options.

According to the decree, the period to express interest in the program runs from December 1, 2025, to February 25, 2026, at 6:00 p.m., for installment plans, and until February 27, 2026, for lump-sum payments.

It is worth recalling the installment payment options offered by the State of Paraná for ICMS liabilities, whether already assessed or not:

• Lump-sum payment, with a 95% reduction of late-payment or penalty fines and a 60% reduction of interest;
• Payment in 2 (two) to 12 (twelve) equal, monthly, consecutive installments, with an 80% reduction of late-payment or penalty fines and a 50% reduction of interest;
• Payment in 13 (thirteen) to 24 (twenty-four) equal, monthly, consecutive installments, with a 70% reduction of late-payment or penalty fines and a 40% reduction of interest.

For IPVA, the decree provides for the settlement of tax credits whose taxable event occurred up to December 31, 2024, through a lump-sum payment, with a 95% reduction of fines and a 60% reduction of interest.

Regarding non-tax liabilities, related to other bodies and entities of the Direct or Indirect Public Administration, including those arising from assessments issued by the Water and Land Institute (Instituto Água e Terra – IAT), which were enrolled as overdue debt by the State Secretariat of Finance (SEFA) up to the date of publication of the Law, November 4, 2025, the following conditions apply:

• Lump-sum payment, with a 60% reduction of late charges levied on the principal amount;
• Payment in up to 24 (twenty-four) equal, monthly, consecutive installments, with a 50% reduction of late charges levied on the principal amount;
• Payment in up to 60 (sixty) equal, monthly, consecutive installments, with a 40% reduction of late charges levied on the principal amount.

Adherence to the installment payment options must be carried out through the electronic addresses <www.fazenda.pr.gov.br> or <www.refis.fazenda.pr.gov.br>, either by the taxpayer or by their legal representative. The taxpayer must formalize the installment plan by selecting the option on the website, and it will only be approved after payment of the first installment.