In 2023, the State Revenue Service acted in several branches of the economy in the search to guarantee equal treatment between companies in the sectors by identifying divergences, providing guidance to taxpayers, encouraging voluntary compliance with tax obligations, promoting self-regularization and broad fight against tax evasion and unfair competition. As a result, numerous preventive and repressive inspection actions were carried out, within the context of the specialized and sectoral inspection model of the state tax authorities.
Within the scope of preventive inspection, providing opportunities for taxpayers to regularize their situations before the start of tax action, by correcting any divergences or inconsistencies on a voluntary basis, the State Revenue Service sent notices for self-regularization to more than 122 thousand taxpayers. As a result, amounts in the order of R$507 million in ICMS were recovered.
Among the types of regularization actions carried out in 2023 (check the complete table below), the sending of more than 97 thousand Discrepancy Alerts for information provided incorrectly in declarations or omissions of information stood out, with a formal fine of around R$ 26 million in situations of recurrence.
Furthermore, the State Revenue launched 30 self-regularization programs throughout the year, covering 23,500 taxpayers, with a regularization rate of 45%, and around R$145 million recovered, corresponding to 65% of the estimated potential. Among the programs are those related to the divergence of gross revenue of Simples Nacional taxpayers, incorrect taxation, disembarkation of Tax Replacement, misappropriation of tax credits and non-payment of the Causa Mortis and Donation Transmission Tax (ITCD) on donations.
Regarding repressive inspection, to inhibit the actions of tax evaders, in 2023, 20 overt inspection operations were carried out within the scope of the ICMS, covering taxpayers from different economic sectors, such as, for example, chemicals, auto parts, paper, optics, cleaning products, restaurants and drinks. The actions took place in several municipalities in Rio Grande do Sul and included the participation of tax auditors and tax technicians. The estimated value of the fraud is R$114 million in evaded ICMS, including structured tax fraud and crimes against the tax system.
Furthermore, in 2023, more than 30.7 thousand Launch Notices were drawn up, totaling R$ 1.6 billion (value corrected by the IPCA), of which approximately R$ 165 million has already been collected into public coffers. More than 3,200 tax checks were also initiated on taxpayers from different sectors. Around 27% of the checks initiated occurred in the electronics and household artifacts sector, followed by the livestock and agricultural inputs sector, with 16% of the total.
Annual Inspection Plan 2024
Published in December 2023 by the State Revenue Service, the 2024 Annual Inspection Plan includes the measures to be developed throughout the year within the scope of sectoral specialization, focusing on preventive actions such as self-regularization and combating structured fraud. Prepared and coordinated by the Inspection Division in conjunction with the operational units, it is based on the guidelines established in the Strategic Planning, the defined tax policy and the compliance risk management that is being implemented in the State Revenue inspection.
As a result, the Plan takes into consideration cross-cutting themes to be addressed in all economic sectors and sector-specific themes, covering the specific programming of various inspection teams, such as the Specialized Sector Groups (GES) and the Shared Services Centers ( CSC) related to the area.
Click here and access the State Revenue Annual Inspection Plan 2024.
How does State Revenue inspection work?
The inspection structure is mainly based on the activities of Specialized Sector Groups (GES) and Shared Services Centers (CSC). In total, the State Revenue has 17 GES, which cover 99% of the collection in Rio Grande do Sul, and 6 CSC with activities related to the inspection process.
The GES consolidate knowledge regarding the respective sectors, developing activities in the areas of economic and tax studies, inspection actions, litigation support, relationships with taxpayers and integration with the collection area. The action considers sectoral coverage and guarantees fiscal equity with taxpayers in the same sector.
The CSCs, in turn, constitute specialized centers that carry out operational activities in a centralized and specialized manner. The objective is to standardize and improve the services provided to taxpayers, in addition to supporting the institution’s internal processes.
The teams’ actions are based on the so-called “Compliance Pyramid”, so that the strategy adopted for inspection varies depending on the taxpayer’s behavior. The main focus, in this sense, is to bring taxpayers to the base of the pyramid, focusing on compliance and the correct fulfillment of tax obligations, expanding preventive inspection and regularization actions in the monitoring and monitoring stages. In cases of evasion and repeated non-compliance with obligations, the emphasis is on carrying out repressive and overt inspection actions.
Text: Ascom Sefaz