{"id":4496,"date":"2018-06-12T15:37:59","date_gmt":"2018-06-12T18:37:59","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/?p=4496"},"modified":"2018-07-03T15:38:36","modified_gmt":"2018-07-03T18:38:36","slug":"state-of-sao-paulo-complementary-law-no-1320-18-state-of-conformity-program","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/en\/state-of-sao-paulo-complementary-law-no-1320-18-state-of-conformity-program\/","title":{"rendered":"STATE OF S\u00c3O PAULO &#8211; COMPLEMENTARY LAW No. 1,320 \/ 18 &#8211; STATE OF CONFORMITY PROGRAM"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">The aforementioned state law published on April 7th 2018 established the Tax Compliance Incentive Program &#8211; &#8220;Programa Nos Conformes&#8221;, defining principles for the relationship among taxpayers and the Tax Administration, as well as establishing rules of tax compliance, privileging the attributes of orientation, attendance, self-regulation, compliance, control and improvement of the inspection activity, reduction of litigiousness and supply of technological instruments that stimulate the voluntary fulfillment of the tax obligations by the taxpayers.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">In order to improve the functioning of this new procedure, accreditation of the Electronic Domicile of the Taxpayer (\u201cDomic\u00edlio Eletr\u00f4nico do Contribuinte &#8211; DEC\u201d), as well as of the periodic monitoring of notifications since the taxpayer can be notified through the \u201cDEC\u201d on the finding of irregularity before of a possible assessment, in which case it will be safe from penalties for noncompliance with the main and ancillary tax obligations, provided for in the VAT (\u201cICMS\u201d) legislation, provided that the irregularity within the stated period is corrected.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">This procedure is pending regulation, but the idea of the law is that there are 6 (six) risk bands of the exposure of tax liabilities, and the Tax Authority will begin to provide assistance and differential treatment to those classified in segments of lower risk of noncompliance that represent about 80% of the S\u00e3o Paulo State taxpayers. In this context, it is assumed that the companies, considered as exemplary, the law allows the appropriation of accumulated credit, renewal of special regimes and access to the Previous Tax Analysis regime, while to the debtor contentious, Article 20 guarantees the inclusion of the taxpayer in a &#8220;special tax inspection program&#8221; and the centralization of VAT (\u201cICMS\u201d) payment due.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4496","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4496\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/comments\/?post=4496"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4496\/revisions\/"}],"predecessor-version":[{"id":4497,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4496\/revisions\/4497\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/media\/?parent=4496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/categories\/?post=4496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/tags\/?post=4496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}