Rio Grande do Sul establishes a new level of transparency with the publication of Tax Exemptions by company

In yet another move to reinforce tax transparency, the State Revenue of Rio Grande do Sul is publishing information on individual tax exemptions per company on its transparency portal – Revenue Data. The initiative, which is a pioneer on the national scene, meets the requirements of control bodies and constant demand from gacha society for more comprehensive information, in line with the new understanding of jurisprudence regarding the fiscal secrecy of this information.

The Revenue Data Portal has been consolidating itself in recent years as a reference in tax transparency, offering a range of options for accessing data on various subjects in the tax universe, including tax exemptions. Through interactive panels and detailed publications, citizens have access to a wide variety of information, enabling a comprehensive understanding of the tax relief policies adopted in the state.

The publication of individual amounts of tax exemptions per company is a step forward in this commitment to active transparency of information. Now, society has direct access to the amounts and nature of exemptions granted, with visualization on panels in a new area of ​​the Portal dedicated to tax exemptions, which will receive expanded information throughout this year.

The measure is inserted in the context of several advances that have been implemented by Rio Grande do Sul in recent years in terms of governance and transparency of data on tax exemptions, adopting practices aligned with international tax administration standards (Tax Administration Diagnostic Assessment Tool – TADAT). Several examples appear on the Revenue Data Portal, such as interactive panels with a view of tax exemptions by type, region and economic sector, open data and publications such as the Statement of Tax Exemptions.

In addition, annually the State Revenue provides content for inclusion in the Annual Budgetary Law and the Budgetary Guidelines Law, both forwarded to the Legislative Assembly and made available on the website of the Secretariat of Planning, Governance and Management of the State of Rio Grande do Sul.

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– Revenue Data Portal – Panels/Tax Exemptions tab:presents presumed credit data by sector, device and region, updated monthly (data since 2009).

– Revenue Data Portal – Publications tab:presents data and publications related to Tax Exemptions, including the Statement of Tax Exemptions, files with data on exemptions by CNAE and COREDES, exemptions by benefit and lists of companies benefiting by type of benefit (exemption, reduced calculation base, presumed credits and Simple National).

– Annual Budget Law (LOA):chapter annually included in the LOA Message “Tax Exemptions of the State of Rio Grande do Sul”, presenting values ​​of presumed credits, exemptions and reductions in the calculation base. The LOA Message is sent annually to the Legislative Assembly of the State of Rio Grande do Sul together with the LOA proposal and made available on the website of the Secretariat of Planning, Governance and Management. For the year 2024, the message can be found by clicking here, and the chapter is located on page 118.

– Budget Guidelines Law (LDO):statement “Estimation and Compensation of Revenue Renunciation 2024” included annually in Annex I – Fiscal Targets of the LDO, approved annually by the Legislative Assembly of the State of Rio Grande do Sul and made available on the website of the Secretariat of Planning, Governance and Management. year 2024 is on page no. 36, click here.

The conditions for enjoying tax exemptions can be consulted in Decree no. 37,699/1997 (ICMS Regulation) in Book I, Title II, chapter IV, arts. 9 and 10 (exemptions), Title III, art. 11 (immunities), Title V, chapter II, arts. 23 and 24 (calculation basis reductions), chapter V, art. 32 (presumed credits), with public access available on the Sefaz RS Legislation page.

For more information about the economic sectors of the State of Rio Grande do Sul, also visit the Portal Revenue.Doc.

Source:

SEFAZ/RS