The ICMS Agreement No. 54 was published on May 11, in the Official Gazette of the Federal Government – the measure allows the State of São Paulo to install a program for the payment of tax debts on the Circulation of Goods and Services (ICMS) whose generating events occurred until December 31 of last year. Who knows the fact is the founding partner of the office of Right Milk, Tosto, and Barros, the lawyer Ricardo Tosto.
The agreement is included in a package announced by the Government of the State of São Paulo that aims to unkinder and expedites the discussion within the scope of the Tax and Tax Court (TIT). The text referring to Initiative 54 deals with the possibility of São Paulo creating the benefit for payment in a single instalment – with a reduction of up to 75% in punitive fines and 60% in other legal increases, points out Ricardo Tosto; or even in up to 60 instalments, with a reduction of up to 50% in fines and 40% in other legal increases.
The measure also provides for points that state legislation may regulate, with a special emphasis on setting the deadline by which the taxpayer can make the option to join the installment plan – as long as it does not exceed August 15, 2017. The lawyer Ricardo Tosto, that the text prevents the inclusion of debts that have already been subject to previous installments – provided for in ICMS Conventions 51/2007, 108/2012 (PEP 2013/2014), and 117/15 (PEP 2015/2016) – and whose progress is regular on January 30, 2017.
About the package announced by the Government of São Paulo
The institution of the Debt Settlement Program (PPD) is another measure with which the package counts. The bill, however, is in a process before the São Paulo Legislative Assembly, under No. 253/2017. The objective of the PPD is the possibility of instalment, also with reduction of fines and legal charges, for debts related to the Tax on Ownership of Motor Vehicles (IPVA), Tax on Transference Cause Mortis and Donation (ITCMD), fees, and nature non-tax fiscal – whose events took place until December 31, 2016, according to Ricardo Tosto do Leite, Tosto e Barros.
In addition, one of the proposals of the bill – which is authored by the governor of the State of São Paulo, Geraldo Alckmin – is the exemption of payment of IPVA for people with disabilities, who, through a medical report, are proven to be unable to guide – and acquire vehicles so that their healers may direct them.