By Guilherme Martins and João Pedro Riccioppo Cerqueira Gimenes*
Last Wednesday (09/27), the Legislative Assembly of the State of São Paulo (Alesp) approved Bill (PL) No. 1,246/2023, a regulation that aims to establish the program called “Resolve Já”, an initiative of SEFAZ-SP with the objective of bringing better conditions for the negotiation of ICMS debts between the São Paulo Tax Authority and the Taxpayer.
The Bill aims to give Taxpayers who have ICMS debts in São Paulo Tax Infringement Notices the possibility of negotiating them with the State Revenue Service under attractive conditions, such as better terms, discounts and new payment methods.
A relevant condition, for example, is a possible substantial reduction in the fines applied, through the withdrawal of the administrative dispute by the Taxpayer and the payment of the principal debt in full.
Furthermore, the PL determines that accumulated ICMS credits and amounts resulting from substitution tax reimbursement can be used in payment.
Samuel Kinoshita, current Secretary of Finance for the State of São Paulo, comments that “Resolve Já is a project that is fully aligned with the actions of the current management of Sefaz-SP, as it improves legislation and offers more favorable conditions for taxpayers to resolve their issues in a simplified manner”.
All that remains is to wait for the State Executive's approval so that the program can come into effect and taxpayers can use it to pay off their debts.
Our team will continue to closely monitor developments on this topic and is available to provide any clarifications.
(with the collaboration of Pedro Antônio GM Buzas)