ICMS ST: amended the regime to establish that the federated unit of destination may set the tax due date in the event of non-delivery of ancillary obligation
New wording of paragraph 2 of clause fourteen states that the federated unit of destination may stipulate that the tax maturity period provided for in item II of the caput of this clause applies when the taxpayer by substitution fails to deliver the ancillary obligations provided for in clause twenty-first for at least 2 (two) consecutive or alternate months.
Item II of clause fourteen states that the due date of tax due for tax substitution will be the output of the good from sending establishment, in the case of a taxable person for substitution not registered in the ICMS taxpayer register of the unit federated destination. This agreement takes effect as from March 1st, 2020.
More information: reginaldo.santos@correiadasilva.com.br
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Category: CONSULTATIVE AND ECONOMIC LITIGATION, Reginaldo Angelo dos Santos, TAXATION
Tags: correia dasilva advogados, csa, icms, ICMSsubstitutionsregimePosted on: 13/01/2020
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