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Order No. 39/2018 – Information and documents to be submitted to the National Tax Transparency Portal

14Mar2018Mar14,2018
Tax

Supplementary Law No. 160/2017, which is regulated by ICMS Convention No. 190/2017, provided for the redemption of tax credits, whether or not constituted, arising from tax exemptions, incentives and tax or financial-fiscal benefits granted without the prior authorization of the National Council of Finance Policy ("CONFAZ"), in breach of  the provisions in the Federal Constitution (letter "g", item XII, paragraph 2, article 155).


ICMS Convention No. 190/2017 stipulates certain requirements the taxpayer must meet in order to receive a tax redemption. It also created the National Tax Transparency Portal, a website on which information and documentation regarding the normative acts granting tax benefits will be published. Only tax authorities in each of the states and the Federal District will be granted access to this website.

In this regard, on March 12, 2018, the federal official gazette published Order No. 39 (the “Order”), defining the format for the delivery of information and supporting documentation to be published on the National Tax Transparency Portal.

Pursuant to the Order, in order to comply with the conditions relating to the registration and deposit with CONFAZ of the tax benefits granted, and certification of delivery and respective publication on the National Tax Transparency Portal, the states and the Federal District must deliver the following:

file with XLS extension, listing information regarding normative acts granting the tax benefit and their subsequent amendments, pursuant to ICMS Convention No. 190/2017, separating the acts in effect on August 8, 2017 from those not yet in effect, Observing the format in the Annexes attached to the Order, by completing the field named "Federated Unit" and respective columns; and
electronic file with PDF extension, containing all supporting documentation concerning the acts that granted the tax redemption and their corresponding normative acts, including the list identifying all of the normative acts, published in the official gazettes in the states and the Federal District.

Please note that, in addition to the documentation concerning the tax benefits, the states and the Federal District must present the following information on the dates detailed below:

type of normative act granting the benefit, according to the established nomenclature, such as: supplementary law, ordinary law, provisional measure, decree, ordinance, normative ruling, resolutions, agreement term, protocol of intentions, special regime, order, specific authorization;
number and date of the normative act and its respective amendments;
date of publication of the normative act in the official gazette of the reporting state or the Federal District, if applicable;
initial and final period of effectiveness of the act;
type of act that granted the benefit, such as reinstatement, amendment, revocation, extension or adhesion;
indication of the state or  the Federal District, as the case may be;
connection between the tax benefit and the relevant sector, as follows:

Tabela_memo_infra_internacional_mar.JPG

According to the rules established in the Order, the states and the Federal District must themselves submit, via the Internet, the pdf file by means of a security protocol, encryption or a physical medium.

Two public officials duly qualified and indicated by the Secretaries of the Treasury of the respective states and the Federal District will deliver the requested files. These servers must register with the Electronic Information System - SEI, the official electronic document management and electronic process system of the Ministry of Finance.

The Executive Secretariat of CONFAZ, through the electronic information system, will be responsible for the certification of registration and deposit, as well as for keeping a list of the supporting documentation regarding the tax benefits deposited.

Finally, pursuant to the Order, the Executive Secretariat of CONFAZ is responsible for maintaining and making available, to tax authorities of the states and the Federal District, links in the National Tax Transparency Portal relating to the supporting documentation (and updates) registered and deposited by each of the states and the Federal District.

This document is a summary of the main topics covered by the Order and we recommend a careful analysis of each situation and its peculiarities and an evaluation as to how each state and the Federal District will make the respective data available.


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