On October 09, 2015, the Official Gazette published CONFAZ ICMS Conventions No. 109/2015, No. 110/2015, No. 117/2015, No. 119/2015 and No. 121/2015 passed by the National Finance Policy Council – CONFAZ.
Convention No. 109/2015 authorizes the State of Bahia to implement the Tax Amnesty Program to waive or reduce penalties and interest relating to ICMS debts, irrespective of whether there has been an assessment notice or whether the tax has been recorded as readily enforceable, including taxes that are subject to lawsuits, in each case whose tax events occurred until December 31, 2014. The payment – including debts relating to noncompliance with ancillary obligations - may be reduced by up to 85% in case of cash payment. The final date for application purposes is December 18, 2015.
Convention No. 110/2015 amends Convention No. 73/2015, extending the final date for application for the Tax Amnesty Program of the State of Amazonas from September 30 to December 29, 2015.
Convention No. 117/2015 authorizes the State of São Paulo to waive or reduce penalties and interest relating to ICMS debts, irrespective of whether there has been an assessment notice or whether the tax has been recorded as readily enforceable, including taxes that are subject to lawsuits, in each case whose triggering events occurred until December 31, 2014, under the National Program of Differentiated Governance for Tax Enforcement.
Payment may be made: (i) in cash, with a reduction of 75% of the fines and 60% of the interest; (ii) in up to 120 installments, with a reduction of up to 50% of the fines and 40% of the interest. Regarding item (ii), interest would be applicable, ranging from 1% to 1,80%, depending on the number of installments.
São Paulo laws will establish the accession date, which cannot fall after December 31, 2015.
The State of São Paulo is also authorized to waive or reduce penalties and interest relating to ICMS debts: (i) assessed until December 31, 2009, provided that the tax enforcement is inactive or under the situation established in section 40 of the Tax Enforcement Law relating to the statute of limitations ("prescrição intercorrente") or debts that Tax Authorities consider uncollectible; (ii) assessed or registered as enforceable debts, including taxes that are subject to lawsuits, in each case whose triggering events occurred until December 31, 2010, provided that the original amounts do not exceed 200 UFESPs – which corresponds, in 2015, to R$ 4.250,00; or debts not registered as enforceable debts due to inconsistencies in the registration, informed by the relevant taxpayer and whose triggering events occurred until December 31, 2010.
For this purpose, the UFESP applicable as of the date of the
triggering event should be considered.
Convention No. 119/2015 authorizes the State of Goiás to waive or reduce penalties and interest related to ICMS debts, whose triggering events occurred until June 30, 2015 and were enrolled among other debts by October 30, 2015, including taxes that are subject to lawsuits. The application for the Program must be made by December 4, 2015. The fine and interest relating to the debts can be reduced by up to 98%, except in relation to fines and interest relating to noncompliance with ancillary obligations, which may be reduced by up to 90%.
Convention No. 121/2015 amends Convention No. 84/2015, which authorized the State of Santa Catarina not to assess debts relating to ICMS calculation, whose triggering events occurred until December 31, 2014, irrespective of whether there has been an assessment notice or whether the tax has been recorded as readily enforceable.
Taxpayers should pay the amount due, plus 20% of fine and interest, in favor of the following Funds: State Health Fund and Fund of Social Development.
So far the States have not yet enacted any laws regulating these provisions.
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