São Paulo – “Nos Conformes” program expands incentives for tax compliance

Taxpayers in good standing with their ICMS tax obligations will be entitled to their accrued credits sooner

SRE Ordinance No. 54/2022 was published on August 6, 2022, establishing a shorter timeframe for the claiming of accrued credits related to the Value-Added Tax on Sales and Services (ICMS) by taxpayers well rated in the Incentive Program for Tax Compliance ("Nos Conformes").

Said Ordinance regulates Decree No. 66,921/2022, which, among other provisions, added § 5 to Art. 72-B of the ICMS Regulation (RICMS/SP). Thus, it was established that, according to the rating system provided for by the Incentive Program for Tax Compliance ("Nos Conformes"), and pursuant to article 5 of Supplementary Law No. 1,320/2018, taxpayers rated "A+", "A" or "B" may request authorization to claim accrued credits through simplified procedures, under the conditions set forth by the Department of Finance and Planning.

In effect, SRE Ordinance No. 54/2022 established the following conditions for taxpayers to claim their tax credits:

The ordinance defines how to calculate the amount to be claimed as follows:

The lowest value between: (i) the amount requested and (ii) the credit balance determined in the ICMS assessment record book and entered into the ICMS Information and Calculation Guide (GIA), as from the month of credit generation up to the period of their effective claiming.

Only requests pertaining to the 25 (twenty-five) months immediately prior to the effective date of the Ordinance will be processed.

As for the rating system, the Ordinance provides that the assessment must consider the 12 (twelve) months preceding the date the request was made on the eCredAc system. Therefore, it is essential that companies maintain their high ratings so that they can quickly obtain the right to offset their credits at the highest possible percentage.

RE Ordinance No. 54 /2022 also adds Article 45-A to CAT Ordinance No. 26/2010, allowing for the claiming of accrued credits before an inspection is carried out by the tax authorities, provided that all requirements are met under the conditions outlined above. This also extends to credits to which taxpayers rated "A+", "A", or "B" in the "Nos Conformes" Program were entitled but whose approvals were pending on the system before the Act came into force.

All the provisions above will come into effect as of September 1, 2022.

91% of DPC’s clients are rated “A+”

Having scored the highest rating, 91% of DPC’s clients operating in the state already enjoy these benefits.

Their excellent ratings are the result of their compliance with the deadlines in effect and their ongoing joint efforts with DPC, which provides them with the necessary support to remain in good tax standing. You can also rely on our support: dpc@dpc.com.br.