{"id":6277,"date":"2023-09-26T17:00:00","date_gmt":"2023-09-26T20:00:00","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6277"},"modified":"2023-09-26T17:00:00","modified_gmt":"2023-09-26T20:00:00","slug":"alteracoes-legislativas-estado-de-sp","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/","title":{"rendered":"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP"},"content":{"rendered":"\n

Recentemente, ocorreram algumas altera\u00e7\u00f5es legislativas relevantes no Estado de S\u00e3o Paulo no programa de conformidade tribut\u00e1ria, na hip\u00f3tese de dispensa de lavratura de Auto de Infra\u00e7\u00e3o e na tomada de cr\u00e9dito em hip\u00f3tese espec\u00edfica.<\/p>\n\n\n\n

Decreto n.\u00ba 67.853\/2023<\/strong><\/h4>\n\n\n\n

O Estado de S\u00e3o Paulo ampliou os est\u00edmulos do programa Nos Conformes para as empresas com as melhores notas no ranking de conformidade, que vai de A a E. Os contribuintes com nota A e A+ ter\u00e3o direito a receber 100% do cr\u00e9dito acumulado por meio de procedimento simplificado. Aqueles com nota B poder\u00e3o receber 50% do cr\u00e9dito acumulado por meio de regime simplificado. Outro benef\u00edcio \u00e9 a renova\u00e7\u00e3o simplificada de regimes especiais concedidos com fundamento nos artigos 327-J, 479-A e 489 do RICMS, para empresa com nota A e A+.<\/p>\n\n\n\n

Portaria SER n.\u00ba 051\/2023<\/strong><\/h4>\n\n\n\n

Disp\u00f5e sobre a hip\u00f3tese de n\u00e3o lavratura de Auto de infra\u00e7\u00e3o quando cumulativamente:<\/p>\n\n\n\n

I – a infra\u00e7\u00e3o n\u00e3o implicar falta ou atraso no recolhimento do imposto;<\/p>\n\n\n\n

II – n\u00e3o existirem ind\u00edcios de dolo, fraude ou simula\u00e7\u00e3o;<\/p>\n\n\n\n

III – ficar constatado qu\u200be a infra\u00e7\u00e3o n\u00e3o trouxe preju\u00edzos \u00e0 fiscaliza\u00e7\u00e3o, assim entendida qualquer a\u00e7\u00e3o ou omiss\u00e3o que: a) implique embara\u00e7o, atraso ou dificuldade \u00e0 a\u00e7\u00e3o fiscal, inclusive o descumprimento \u00e0 notifica\u00e7\u00e3o fiscal espec\u00edfica;<\/p>\n\n\n\n

b) prejudique o controle fiscal sobre as opera\u00e7\u00f5es ou presta\u00e7\u00f5es;\u200b<\/p>\n\n\n\n

IV – o contribuinte n\u00e3o tiver sido autuado por qualquer das infra\u00e7\u00f5es previstas no artigo 85, da Lei n\u00ba 6.374, de 1\u00ba de mar\u00e7o de 1989, ou notificado nos termos do artigo 2\u00ba, nos \u00faltimos 3 (tr\u00eas) anos;<\/p>\n\n\n\n

V – o contribuinte n\u00e3o possuir d\u00e9bitos, inscritos ou n\u00e3o em d\u00edvida ativa, ou, caso possua, estiverem com exigibilidade suspensa.<\/p>\n\n\n\n

O contribuinte ser\u00e1 notificado da n\u00e3o lavratura de Auto de Infra\u00e7\u00e3o pelo Domic\u00edlio Tribut\u00e1rio Eletr\u00f4nico \u2013 DEC, a fim de adotar as provid\u00eancias para sanar a infra\u00e7\u00e3o e cumprir as obriga\u00e7\u00f5es tribut\u00e1rias a partir da data de cientifica\u00e7\u00e3o, de acordo com a legisla\u00e7\u00e3o.<\/p>\n\n\n\n

Decis\u00e3o Normativa SRE 01, DE\u200b 02-08-2023<\/strong><\/h4>\n\n\n\n

Autoriza o lan\u00e7amento, como cr\u00e9dito, do valor do imposto que onera a aquisi\u00e7\u00e3o de energia pelo Prestador de servi\u00e7os de te\u200b\u200blecomunica\u00e7\u00e3o mediante a revoga\u00e7\u00e3o da Decis\u00e3o Normativa CAT 02\/2004, a fim de observar o entendimento firmado pelo STJ no Tema Repetitivo 541 (\u201cO ICMS incidente sobre a energia el\u00e9trica consumida pelas empresas de telefonia, que promovem processo industrial por equipara\u00e7\u00e3o, pode ser creditado para abatimento do imposto devido quando da presta\u00e7\u00e3o de servi\u00e7os\u201d).<\/p>\n","protected":false},"excerpt":{"rendered":"

O programa de conformidade tribut\u00e1ria do Estado de SP sofreu algumas altera\u00e7\u00f5es. Veja o resumo do que mudou. <\/p>\n","protected":false},"author":1,"featured_media":6279,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"\nConfira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP - BVP Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"O programa de conformidade tribut\u00e1ria do Estado de SP sofreu algumas altera\u00e7\u00f5es. Veja o resumo do que mudou.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/\" \/>\n<meta property=\"og:site_name\" content=\"BVP Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-26T20:00:00+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/alteracoes-legislativas-estado-de-sp\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/alteracoes-legislativas-estado-de-sp\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"headline\":\"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP\",\"datePublished\":\"2023-09-26T20:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/alteracoes-legislativas-estado-de-sp\\\/\"},\"wordCount\":455,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/alteracoes-legislativas-estado-de-sp\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"keywords\":[\"Lei\",\"Tribut\u00e1rio\"],\"articleSection\":[\"Radar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/bvp.adv.br\\\/alteracoes-legislativas-estado-de-sp\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/\",\"name\":\"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP - BVP Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/alteracoes-legislativas-estado-de-sp\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2023-09-26T20:00:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/alteracoes-legislativas-estado-de-sp\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\",\"name\":\"BVP Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/cyan-eagle-748631.hostingersite.com\"],\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP - BVP Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/","og_locale":"en_US","og_type":"article","og_title":"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP - BVP Advogados","og_description":"O programa de conformidade tribut\u00e1ria do Estado de SP sofreu algumas altera\u00e7\u00f5es. Veja o resumo do que mudou.","og_url":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/","og_site_name":"BVP Advogados","article_published_time":"2023-09-26T20:00:00+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bvp.adv.br\/alteracoes-legislativas-estado-de-sp\/#article","isPartOf":{"@id":"https:\/\/bvp.adv.br\/alteracoes-legislativas-estado-de-sp\/"},"author":{"name":"admin","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"headline":"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP","datePublished":"2023-09-26T20:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/bvp.adv.br\/alteracoes-legislativas-estado-de-sp\/"},"wordCount":455,"commentCount":0,"image":{"@id":"https:\/\/bvp.adv.br\/alteracoes-legislativas-estado-de-sp\/#primaryimage"},"thumbnailUrl":"","keywords":["Lei","Tribut\u00e1rio"],"articleSection":["Radar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bvp.adv.br\/alteracoes-legislativas-estado-de-sp\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/","url":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/","name":"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP - BVP Advogados","isPartOf":{"@id":"https:\/\/bvp.adv.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/#primaryimage"},"image":{"@id":"https:\/\/bvp.adv.br\/alteracoes-legislativas-estado-de-sp\/#primaryimage"},"thumbnailUrl":"","datePublished":"2023-09-26T20:00:00+00:00","author":{"@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"breadcrumb":{"@id":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/bvp.adv.br\/en\/alteracoes-legislativas-estado-de-sp\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/bvp.adv.br\/en\/"},{"@type":"ListItem","position":2,"name":"Confira as recentes altera\u00e7\u00f5es Legislativas do Estado de SP"}]},{"@type":"WebSite","@id":"https:\/\/bvp.adv.br\/en\/#website","url":"https:\/\/bvp.adv.br\/en\/","name":"BVP Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bvp.adv.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/cyan-eagle-748631.hostingersite.com"],"url":"https:\/\/bvp.adv.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/6277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/comments?post=6277"}],"version-history":[{"count":0,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/6277\/revisions"}],"wp:attachment":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/media?parent=6277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/categories?post=6277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}