The Government of the State of São Paulo aligned São Paulo legislation with Complementary Law No. 160/2017 and Agreement (Convênio) 190/2017, which established the conditions for the regularization of ICMS credits granted by other states. Joint Resolution SFP/PGE No. 1/2019, published in the edition of the 8th of the Official Gazette, determines the procedures necessary for taxpayers to request the recognition of these credits.
“The measure brings legal certainty for São Paulo companies that contest ICMS infraction notices both at the administrative level, at the Court of Taxes and Fees (TIT), and in judicial actions”, highlights the Secretary of Finance and Planning, Henrique Meirelles.
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ICMS credits granted by other states
The State of São Paulo will recognize the ICMS credits after verifying compliance with the requirements, among them the confirmation that the ICMS debts in fact result from tax benefits granted prior to the enactment of Complementary Law No. 160/2017 – and, therefore, irregular up to that date – and the confirmation that all the conditions were complied with by the State of origin.
To this end, the São Paulo taxpayer must submit a request to the Department of Finance and Planning or to the Office of the Attorney General of the State (PGE), according to the situation of the tax debt (not registered or registered as active debt, respectively). The requests must be specific, indicating which item of the infraction notice is included in the request. The submission will suspend the judgment of the infraction notice in the administrative litigation, or the forwarding for registration of the debt as Active Debt, or the judicial action, as the case may be.
“With the publication of the Resolution, the PGE is integrated with Finance for the analysis of the filings related to the infraction notices and for the fastest possible service, with efficient procedures”, states Maria Lia Pinto Porto Corona, Attorney General of the State of São Paulo.
Once all the requirements are met, the waiver/withdrawal of judicial actions, challenges, defenses and administrative appeals of the taxpayer will be effected, and the ICMS credits will be recognized. Where regularization is not the case, the judgment of the infraction notice will proceed, as well as the registration of the debt as Active Debt or the judicial action.
More information can be obtained on the portal of the Department of Finance and Planning, for non-registered debts, or on the portal of the Office of the Attorney General of the State, for registered debts.
Source: Finance and Planning
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