ICMS ST SP: State simplifies tax substitution legislation
Decree 64.552/19, from SP State, with effect from 01/01/2020, removed from RICMS / SP the lists of products subject to the tax substitution regime and provided that the goods subject to such system would be disclosed by means of normative act of the Coordination of the Tax Administration (CAT).
It should be noted, however, that the fuel and electricity segments, as well as door-to-door sales, were not covered by these regulatory changes and remain subject to specific rules. In this context, CAT Ordinance # 68/19, which came into force on 01/01/2020 presents the list of products subject to the tax substitution regime in the State of São Paulo, according to the descriptions of the goods contained in their attachments.
Regarding the goods subject to the anticipated withholding of ICMS for the year 2020, the novelty brought by CAT Ordinance # 68/19 is the provision that the tax substitution for operations with “fresh grape wines, including wines fortified with alcohol; grape must ”(NCM / SH 2204) shall be valid until 31/01/2020, i.e. from 01/02 such products will no longer be subject to this system in the State of SP. Source: Sefaz SP | Access on Jan 3rd.
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