Postponement of ICMS for Simples Nacional is already valid in municipalities experiencing calamity

Nov 9, 2023 – ICMS, IPI, ISS and Others

Companies covered by Simples Nacional with activities in Laurentino, Rio do Oeste, Rio do Sul and Tai already have the ICMS postponement in relation to the calculation periods of October, November and December. The extension occurs automatically in the system, without the need for any action on the part of the taxpayer (see the dates below). The four municipalities covered declared a situation of public calamity following the October floods.

The measure is part of the package of actions announced by governor Jorginho Mello in the Recupera Santa Catarina Program, which covers social and economic initiatives to help families and entrepreneurs affected by heavy rains last month.

The request for extension of salaries sent by the State Government was authorized by the Simples Nacional Management Committee this Tuesday, 7th, in an ordinance published in the Official Gazette of the Union (DOU). The State Finance Department estimates that the measure will have a monthly impact of approximately R$4 million on public coffers.

Companies registered in the so-called Normal Tax Regime will also benefit from the postponement of ICMS in all municipalities in Santa Catarina that declared an emergency or calamity situation due to the October rains — the decree is in the final phase and should be published in the next few days. The benefit will be guaranteed to companies that have an expert report from the Fire Department or Civil Defense.

Director of Tax Administration of the Treasury (DIAT/SEF), Dilson Takeyama observes that the postponement of the ICMS represents an alternative already put forward by the State in other periods marked by large-scale climate events. In the case of Simples Nacional companies, the last postponements occurred in March 2020 and March 2021, both due to the pandemic, when a state of calamity was declared throughout the State.

“The tax measures, together with other economic and social initiatives taken by the government, will accelerate the resumption of commercial and productive activities for all those whose businesses were impacted by the rains”, highlights Takeyama.

NEW EXPIRATION DATES IN SIMPLES NACIONAL

Valid for the municipalities of Laurentino, Rio do Oeste, Rio do Sul and Tai

– Original expiration on November 20, 2023 extended to May 31, 2024

– Original expiration on December 20, 2023 extended to June 28, 2024

– Original expiration on January 22, 2024 extended to July 31, 2024

The extension of the deadline does not imply the right to refund any amounts already collected.

Source:

SEFAZ/SC