The aforementioned state law published on April 7th 2018 established the Tax Compliance Incentive Program – “Programa Nos Conformes”, defining principles for the relationship among taxpayers and the Tax Administration, as well as establishing rules of tax compliance, privileging the attributes of orientation, attendance, self-regulation, compliance, control and improvement of the inspection activity, reduction of litigiousness and supply of technological instruments that stimulate the voluntary fulfillment of the tax obligations by the taxpayers.
In order to improve the functioning of this new procedure, accreditation of the Electronic Domicile of the Taxpayer (“Domicílio Eletrônico do Contribuinte – DEC”), as well as of the periodic monitoring of notifications since the taxpayer can be notified through the “DEC” on the finding of irregularity before of a possible assessment, in which case it will be safe from penalties for noncompliance with the main and ancillary tax obligations, provided for in the VAT (“ICMS”) legislation, provided that the irregularity within the stated period is corrected.
This procedure is pending regulation, but the idea of the law is that there are 6 (six) risk bands of the exposure of tax liabilities, and the Tax Authority will begin to provide assistance and differential treatment to those classified in segments of lower risk of noncompliance that represent about 80% of the São Paulo State taxpayers. In this context, it is assumed that the companies, considered as exemplary, the law allows the appropriation of accumulated credit, renewal of special regimes and access to the Previous Tax Analysis regime, while to the debtor contentious, Article 20 guarantees the inclusion of the taxpayer in a “special tax inspection program” and the centralization of VAT (“ICMS”) payment due.