Post by firoj8240 on Jan 10, 2024 23:36:25 GMT -5
The plan that the new government of the state of São Paulo highlighted among its guidelines, in the tax field, includes the modernization and simplification of tax administration, as well as the reduction of taxes, resuming, including for ICMS, the previous tax burden to that which increased during the pandemic, in order to minimize the damage suffered by taxpayers, who face, in addition to increased taxes, complex, bureaucratic legislation with high operational costs. The challenge to modernize tax administration requires not only the simplification of legislation, but also transparency, not included among the aforementioned guidelines, which could support the strengthening and growth of the bodies responsible for tax consultation and guidance for taxpayers, through the expansion of available communication technology resources.
In this context, it is interesting to incorporate legal certainty into the aforementioned measures, demanding solutions for uniformity of understanding, within the tax administration itself, where the Summaries of Tax Administrative Litigation currently have a binding effect only for its members, resulting in schizophrenia in the administrative interpretation of the same tax matter on which the tax auditor, the tax consultancy body, the Tax Administrative Betting Number Data Litigation and the Tax Attorney's Office can establish different understandings, this only within the scope of the Executive Power, and the Judiciary Power can make decisions that do not coincide with none of these understandings. The transition of the new management, which began this November, intends to implement the reduction of ICMS rates applied to internal operations with goods and transport, telephone and internet services, especially those that were increased in the 2021 financial year.
In addition, proposes reducing the ICMS rate on motor vehicles, returning to the previous level, of IPVA, as well as the fees charged for Detran services, notably the annual licensing fee. Converging towards the same purpose, it is worth prioritizing the reduction of ICMS on diesel oil, given its direct impact on the cost of transporting cargo and passengers, as well as its effects on urban transport tariffs and product costs in general, with Special emphasis on the costs of essential products. In effect, the state of São Paulo provides Complementary Law 194/2022, considering, among others, fuel as an essential and indispensable good, limiting the states and the Federal District to set an internal rate for this product higher than the general ICMS rate levied on operations of circulation of goods within the state, which normally is around 17% or 18%, which compelled the states to adjust the rates to these levels.
In this context, it is interesting to incorporate legal certainty into the aforementioned measures, demanding solutions for uniformity of understanding, within the tax administration itself, where the Summaries of Tax Administrative Litigation currently have a binding effect only for its members, resulting in schizophrenia in the administrative interpretation of the same tax matter on which the tax auditor, the tax consultancy body, the Tax Administrative Betting Number Data Litigation and the Tax Attorney's Office can establish different understandings, this only within the scope of the Executive Power, and the Judiciary Power can make decisions that do not coincide with none of these understandings. The transition of the new management, which began this November, intends to implement the reduction of ICMS rates applied to internal operations with goods and transport, telephone and internet services, especially those that were increased in the 2021 financial year.
In addition, proposes reducing the ICMS rate on motor vehicles, returning to the previous level, of IPVA, as well as the fees charged for Detran services, notably the annual licensing fee. Converging towards the same purpose, it is worth prioritizing the reduction of ICMS on diesel oil, given its direct impact on the cost of transporting cargo and passengers, as well as its effects on urban transport tariffs and product costs in general, with Special emphasis on the costs of essential products. In effect, the state of São Paulo provides Complementary Law 194/2022, considering, among others, fuel as an essential and indispensable good, limiting the states and the Federal District to set an internal rate for this product higher than the general ICMS rate levied on operations of circulation of goods within the state, which normally is around 17% or 18%, which compelled the states to adjust the rates to these levels.