The São Paulo State Tax Compliance Program“Nos Conformes”) was created by Complementary Law No. 1,320/2018, aiming to emphasize the guidance, service, self-regulation, compliance, control, improvement of monitoring and the reduction of litigation, by offering means to facilitate the voluntary fulfillment of tax obligations by taxpayers from State of São Paulo.
For the implementation of the program, valid from 10/17/2018Resolution SF No. 105/2018), ICMS taxpayers will be classified ex officio by the Tax Authorities from the State of São Paulo”SEFAZ”), according to the following criteria:
- Payments and no-payments made to State Tax Authority;
- Inconsistencies between the bookkeeping/financial statement and the tax related documents issued or received by the taxpayer; and
- Tax good standing of the taxpayer’s suppliers.
For each criterion, taxpayers will be classified under the following categories “A+”, “A”, “B”, “C”, “D”, “E” and “NC”, in decreasing order of compliance. The information on this classification will only be available to the taxpayer during the period from 10/17/2018 to 02/28/2019, after that it will be available for public consultation on the SEFAZ website.
According to the classification “A+”, “A”, “B” and “C”, the taxpayer will be entitled to the following compensationX):
Candido Martins team is available for any further clarification.