{"id":580,"date":"2023-08-09T16:13:04","date_gmt":"2023-08-09T19:13:04","guid":{"rendered":"https:\/\/taxconta.com.br\/?p=580"},"modified":"2023-08-09T16:13:04","modified_gmt":"2023-08-09T19:13:04","slug":"icms-sp-creditos-acumulados-e-credac-e-regimes-especiais","status":"publish","type":"post","link":"https:\/\/taxconta.com.br\/en\/2023\/08\/09\/icms-sp-creditos-acumulados-e-credac-e-regimes-especiais\/","title":{"rendered":"ICMS SP \u2013 Accumulated credits \u2013 e-Credac and Special Regimes"},"content":{"rendered":"

ICMS SP \u2013 Accumulated credits \u2013 e-Credac and Special Regimes: New simplified procedure \u201cIn Compliance\u201d and counterparts.<\/strong><\/p>\n

One of the major problems faced by ICMS taxpayers in the State of S\u00e3o Paulo is called accumulated credit, from its formation, appropriation and use.<\/p>\n

In this scenario, the S\u00e3o Paulo State Finance and Planning Secretariat, under new management, seeks to simplify the appropriation of accumulated credit for taxpayers.<\/p>\n

The most relevant criterion for scoring and simplification depends on the \u201cNos Conforms\u201d Program, which uses classification based on compliance with payment of taxes and fulfillment of accessory obligations.<\/p>\n

The simplified procedures for appropriating accumulated credit were also already foreseen in Ordinance CAT 26\/10, before the \u201cNos Compliances\u201d program.<\/p>\n

Ordinance SRE 54\/22, establishes that the taxpayer classified in Category \u201cA+\u201d, \u201cA\u201d or \u201cB\u201d, will have released respectively 100%, 80% and 50%, of the accumulated credit, before tax verification, referred to in art. 18 of e-CredAc.<\/p>\n

However, with the publication of Decree No. 67,853\/2023, the classification attributed within the scope of the Tax Compliance Stimulation Program \u2013 \u201cNos Compliances\u201d, 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:<\/p>\n

I \u2013 \u201cA+\u201d category:<\/p>\n

    \n
  1. a) authorization for the appropriation of accumulated credit through simplified procedures, in accordance with \u00a7 5 of article 72-B of the RICMS\/SP:<\/li>\n
  2. 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<\/li>\n<\/ol>\n

    in discipline from the Secretariat of Finance and Planning;<\/p>\n

    II \u2013 category \u201cA\u201d:<\/p>\n

      \n
    1. a) authorization for the appropriation of accumulated credit through simplified procedures, in accordance with \u00a7 5 of article 72-B of the RICMS;<\/li>\n
    2. 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<\/li>\n<\/ol>\n

      in discipline from the Secretariat of Finance and Planning;<\/p>\n

      III \u2013 category \u201cB\u201d: authorization for the appropriation of up to 50% (fifty percent) of the accumulated credit through simplified procedures, in accordance with \u00a7 5 of article 72-B of the RICMS.<\/p>\n

      We consider it an important step forward in simplifying the appropriation of credits accumulated in the State of S\u00e3o Paulo and beginning the implementation of counterparts in favor of Taxpayers, who are in the \u201cNos conformes\u201d 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 S\u00e3o Paulo.<\/p>","protected":false},"excerpt":{"rendered":"

      ICMS SP – Cr\u00e9ditos acumulados \u2013 e-Credac e Regimes Especiais: Novo procedimento simplificado \u201cNos Conformes\u201d e as contrapartidas. Um dos grandes problemas enfrentados pelo contribuinte do ICMS no Estado de S\u00e3o Paulo chama-se cr\u00e9dito acumulado, desde a sua forma\u00e7\u00e3o, apropria\u00e7\u00e3o e utiliza\u00e7\u00e3o. Neste cen\u00e1rio, a Secretaria da Fazenda e Panejamento do Estado de S\u00e3o Paulo, […]<\/p>","protected":false},"author":1,"featured_media":581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"yoast_head":"\nICMS SP - Cr\u00e9ditos acumulados \u2013 e-Credac e Regimes Especiais - TaxConta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxconta.com.br\/en\/2023\/08\/09\/icms-sp-creditos-acumulados-e-credac-e-regimes-especiais\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICMS SP - Cr\u00e9ditos acumulados \u2013 e-Credac e Regimes Especiais\" \/>\n<meta property=\"og:description\" content=\"ICMS SP – Cr\u00e9ditos acumulados \u2013 e-Credac e Regimes Especiais: Novo procedimento simplificado \u201cNos Conformes\u201d e as contrapartidas. Um dos grandes problemas enfrentados pelo contribuinte do ICMS no Estado de S\u00e3o Paulo chama-se cr\u00e9dito acumulado, desde a sua forma\u00e7\u00e3o, apropria\u00e7\u00e3o e utiliza\u00e7\u00e3o. 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Um dos grandes problemas enfrentados pelo contribuinte do ICMS no Estado de S\u00e3o Paulo chama-se cr\u00e9dito acumulado, desde a sua forma\u00e7\u00e3o, apropria\u00e7\u00e3o e utiliza\u00e7\u00e3o. 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