The Department of Finance and Planning launched, on the morning of the 17th, Operation No Stopovers (Sem Escalas), which investigates suspicion of ICMS evasion in import operations. The action takes place simultaneously at 48 companies – comprising 80 different establishments – distributed across 27 municipalities in São Paulo.
These companies deliberately reported, on the Import Declaration, establishments located in another Unit of the Federation as importers, in order to take advantage of a possible tax benefit.
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However, the suspicion of the Tax Authority is that the goods cleared at the ports and airports of São Paulo, which should have proceeded to establishments in other states, went directly to the São Paulo establishments of the same group.
With the practice of the unlawful act, these 48 companies would have failed to collect, from 2015 to 2018, approximately R$ 400 million of ICMS due on the importation of food, beverages and chemical inputs. There are also indications that some of these establishments registered in other States are fronts or have a structure incompatible with receiving all the goods imported in their name.
According to Complementary Law No. 87/96 (Kandir Law), the location of the operation for purposes of payment of the ICMS due on importation is that of the establishment where the physical entry of the goods occurs – and this is not necessarily the same as the one listed as importer on the Import Declaration registered with the Federal Revenue Service of Brazil.
Operation No Stopovers concentrates on on-site visits to the selected companies. Taxpayers will have to prove to the Tax Authority that the goods imported in the name of establishments of other States physically left São Paulo territory, as determined by article 11 of the RICMS/2000. Otherwise, these taxpayers will be assessed and must collect the ICMS levied on the imports to the State of São Paulo.
Ninety-six revenue tax agents from 13 Regional Tax Offices participate in the action.
Source: Finance and Planning
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