Decree regulates the granting of benefits to taxpayers affected by the rains

May 6, 2024 – ICMS, IPI, ISS and Others

Decree No. 5,693-R, published last Friday (03), in the State’s Official Gazette, establishes the criteria so that taxpayers from municipalities affected by heavy March rains in the southern region of the State can request tax benefits relating to the collection of Tax on Circulation of Goods and Services (ICMS).

Commercial establishments located in cities that have declared a State of Emergency or State of Public Calamity may request exemption from tax on the acquisition of equipment and machines, both in internal operations and in interstate and import operations.

Furthermore, the deadline for payment of ICMS for the months of March, April and May can be extended by 180 days, counting from the date initially scheduled for payment, or the amounts can be paid in installments, in up to six installments, without interest and penalties. Another measure adopted waives the refund of tax credits relating to stock of goods that have been proven to have been lost or deteriorated due to rain.

The Decree explains how tax documents must be completed to be exempt from tax on the acquisition of equipment and machinery. To obtain more time for payment or to pay the tax in installments, you must submit, by June 30, 2024, the State Revenue Agency in your district, an application available at www.sefaz.es.gov.br, at the link https://sefaz .es.gov.br/enchentes-no-sul-do-state-marco-2024, completed and signed.

In addition to the form, an individualized technical report must be presented, provided by the Espírito Santo Military Fire Brigade (CBMES), through the State Civil Defense body; and draw up a detailed statement in the Record Book of Use of Tax Documents and Terms of Occurrence.

In the case of authorization to maintain tax credit for goods lost or damaged by rain, in addition to the procedures described above, it is necessary to record in the Inventory Record Book the situation of perishing, deterioration or unusability of the stock of goods, due to the Emergency Situation or State of Public Calamity .

The Decree also regulates the granting of exemption from ICMS for donations to government entities or public benefit charitable entities, based in the State, and the final recipient of the merchandise or donated good must be located in the municipalities in which an Emergency Situation or State of Emergency has been declared. Public Calamity.

Source:

SEFAZ/ES