Provides for the possibility of taxpayers engaged in the retail trade activity to pay the ICMS due in installments for goods issued in December 2022.
RODRIGO GARCIA, Governor of the State of São Paulo, in the exercise of his legal attributions and in view of the provisions of Agreement ICMS 227/17, of December 15, 2017,
Decrees:
Article 1 – Taxpayers engaged in retail trade may collect the Tax on Operations Relative to the Circulation of Goods and on the Provision of Interstate and Intercity Transport and Communication Services – ICMS referring to the departure of goods carried out in the month of December 2022 in 2 (two) monthly and consecutive installments, with waiver of interest and fines, provided that:
I – the first installment is collected by January 20, 2023;
II – the second installment is collected by February 20, 2023.
§ 1 – The provisions of this article apply to taxpayers who, on December 31, 2022, have their main activity framed in one of the following codes of the National Classification of Economic Activities – CNAE:
1.36006;
2. 45307 (except 4530-7/01, 4530-7/02 and 4530-7/06);
3. 45412 (except 4541-2/01 and 4541-2/02);
4. 47113, 47121, 47130, 47211, 47229, 47237, 47245, 47296, 47415, 47423, 47431, 47512, 47521, 47547, 47555, 4710, 47610, 47610 47725, 47733, 47741, 47814, 47822, 47831, 47857 and 47890.
§ 2 – The payment of ICMS as provided for in this article is optional, with the taxpayer having the option to pay the tax in full in January 2023, until the date established in Annex IV of the ICMS Regulation – RICMS, approved by Decree No. 45,490, of November 30, 2000.
§ 3 – The taxpayer who fails to pay any of the installments by the dates set forth in the “caput” or makes the payment in amounts lower than the due amount will lose the right to the benefit, with the amounts collected subject to imputation, under the terms of the article 595 of the ICMS Regulation – RICMS, approved by Decree No. 45,490, of November 30, 2000.
Article 2 – The collection of each of the installments provided for in article 1 must be made through a State Collection Guide – GARE-ICMS, observing the following:
I – in field 03 (Revenue Code), “046-2” must be entered;
II – in field 07 (Reference), “12/2022” must be entered;
III – in field 09 (Amount of Tax), the amount corresponding to 50% (fifty percent) of the total amount of tax due must be indicated.
Article 3 – This decree enters into force on the date of its publication.
Source: gov.br
