EN 
PT_BR 
The Federation of Agriculture and Livestock of Mato Grosso (Famato System) is providing guidance to rural producers and taxpayers in the agricultural sector regarding the new changes implemented by the Mato Grosso government in the Refis/Extraordinary III program, a state program aimed at regularizing tax debts with reduced fines and interest.
The changes were published in the Official Gazette this Friday (15), through changes to Decree No. 1,369/2025, expanding the possibilities of joining the program and bringing new opportunities for the financial reorganization of taxpayers.
With the new wording, tax credits arising from taxable events occurring up to March 31, 2025, will be included in the Refis program. The measure benefits rural producers and companies that have outstanding debts related to the Tax on the Circulation of Goods and Services (ICMS), the Tax on the Circulation of Goods (ICM), the Tax on the Ownership of Motor Vehicles (IPVA), and the Tax on Inheritance and Donations (ITCD), including debts registered or not as delinquent, under administrative or judicial dispute, linked to previous installment plans, or declared spontaneously.
Famato emphasizes that the expansion of the program represents an important opportunity for rural producers to regularize their tax situation, regain investment capacity, and ensure the issuance of necessary certificates for financial operations, marketing, and access to public policies.
Another relevant change concerns the consolidation of tax debts included in the program. The new regulation allows the inclusion of credits issued by the State Treasury Department or declared by the taxpayer themselves, provided they have not yet been registered as outstanding debt.
To join the Refis/Extraordinary III program, the taxpayer must formalize their participation by signing the Debt Confession and Installment Agreement, according to the model provided by the management units responsible for tax credits. Joining the program implies irrevocable and unappealable acknowledgment of the included debts.
The decree also establishes that the benefits of the Refis program cannot be used cumulatively with other installment or payment methods provided for in state tax legislation.
Famato emphasizes the special attention given to the differentiated conditions for older debts. In cases of events occurring up to December 31, 2019, related to non-compliance with a principal obligation, full payment in cash may be made with a reduction of 80% in fines and a reduction of 40% in late payment interest.
Another point considered positive by the productive sector was the extension of the deadline for joining the program. With the changes, taxpayers will be able to join the Refis/Extraordinary III program until December 29, 2026.
Although the decree enters into force on the date of publication, the effects of the changes will be valid from the first working day of the second week following the official publication.
Famato also advises rural producers to seek accounting and legal support to assess eligibility and identify the best tax regularization strategy, considering the financial and operational impacts for each property or productive activity.
