ICMS SP – Accumulated credits – e-Credac and Special Regimes: New simplified procedure “In Compliance” and counterparts.
One of the major problems faced by ICMS taxpayers in the State of São Paulo is called accumulated credit, from its formation, appropriation and use.
In this scenario, the São Paulo State Finance and Planning Secretariat, under new management, seeks to simplify the appropriation of accumulated credit for taxpayers.
The most relevant criterion for scoring and simplification depends on the “Nos Conforms” Program, which uses classification based on compliance with payment of taxes and fulfillment of accessory obligations.
The simplified procedures for appropriating accumulated credit were also already foreseen in Ordinance CAT 26/10, before the “Nos Compliances” program.
Ordinance SRE 54/22, establishes that the taxpayer classified in Category “A+”, “A” or “B”, will have released respectively 100%, 80% and 50%, of the accumulated credit, before tax verification, referred to in art. 18 of e-CredAc.
However, with the publication of Decree No. 67,853/2023, the classification attributed within the scope of the Tax Compliance Stimulation Program – “Nos Compliances”, under the terms of article 5 of Complementary Law No. 1,320, of April 6, 2018, are now classified in the categories indicated below and will have the following compensation:
I – “A+” category:
- a) authorization for the appropriation of accumulated credit through simplified procedures, in accordance with § 5 of article 72-B of the RICMS/SP:
- b) renewal of special regimes granted based on articles 327-J, 479-A and 489 of the RICMS, observing simplified procedures, in the form and conditions established
in discipline from the Secretariat of Finance and Planning;
II – category “A”:
- a) authorization for the appropriation of accumulated credit through simplified procedures, in accordance with § 5 of article 72-B of the RICMS;
- b) renewal of special regimes granted based on articles 327-J, 479-A and 489 of the RICMS, observing simplified procedures, in the form and conditions established
in discipline from the Secretariat of Finance and Planning;
III – category “B”: authorization for the appropriation of up to 50% (fifty percent) of the accumulated credit through simplified procedures, in accordance with § 5 of article 72-B of the RICMS.
We consider it an important step forward in simplifying the appropriation of credits accumulated in the State of São Paulo and beginning the implementation of counterparts in favor of Taxpayers, who are in the “Nos conformes” tax compliance program, in addition to demonstrating a new tax-taxpayer relationship that is being established within the scope of the Treasury and Planning Secretariat of the State of São Paulo.
