SP - ICMS - New requirement gathering and observation anticipated rate of 4% in interstate operations taxpayers with the National Simple - New provisions
Were published in DOE February 28, 2013 several acts that changed the tax laws of the State of São Paulo, among which the Decrees No. 58918 and 58923, which were given, respectively, on:

I) The requirement to pay tax in advance corresponding to the value of the benefit or incentive that was granted without the prior conclusion and ratification of the Agreement between the states and the Federal District to authorize the measure. Mentioned payment must be made upon entry interstate through Guide Special Gatherings and as relationship benefits and incentives to be announced by the Finance Department of the State of São Paulo, with effect from 1st March 2013.

II) The amendment, retroactively to January 1, 2013, the regulations for the purpose of observing the new rate of 4% set by the Federal Senate Resolution No. 13/2012 for interstate operations with imported products subject to the conditions and exceptions to its applicability to the calculation:

a) tax to be collected by the National Simple opting in interstate acquisitions, the amount corresponding to the difference between the internal rate and interstate, in situations where this is less than that;

b) the amount of tax payable in respect of differential rates in interstate acquisitions of imported products covered by Resolution 13/2012, even when remitted by taxpayers opting for Single National.

More in this category: «Companies throughout the country can identify Electronic Invoices issued against your CNPJ