Sefaz Resolution nº 108/2017 was amended through Sefaz Resolution nº 114/2017 (Rio de Janeiro Official Gazette, of Aug-16-2017), which deals with the competencies and procedures to check the accomplishment of requirements and constraints of tax incentives or benefits of fiscal nature related to ICMS. It is worth highlighting the possibility to file information and documentation in compliance with the requirements and conditions of fiscal incentives, related to the second half of 2017, exceptionally, until Aug-31-2017.
Moreover, the resolution provides for:
a. presenting information yearly for compliance with the requirements and conditions, from June 1 to the last business day of July, by filing digital files at in “Portal de Verificação de Benefícios Fiscais” (Tax Benefits Checking Website, in a free version into English), at official SEFAZ website;
b. what are the requirements for granting tax benefits;
c. changes the competences vested in the Superintendence of Inspection (Superintendência de Fiscalização - “SUFIS”);
d. the yearly checking procedure for establishments who provided the information through the “Portal de Verificação de Benefícios Fiscais”;
e. the hypotheses to suspend the right to use the tax benefit advantages;
f. repealing of Sefaz Resolutions No. 90/2017 and Sefaz Resolution No. 94/2017.
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