According to the new rules, in interstate operations for the taxpayer located in São Paulo, benefits or incentives granted without observing the rules brought by the Constitution of 1988 (CF/88), the regular ICMS due on the operation and, if applicable, the ICMS due by the tax substitution mechanism, corresponding to the amount of the benefit or incentive, should be collected to the State of São Paulo by the purchaser until the time of entry of the goods into São Paulo State territory, through a special tax payment collection voucher.
The Treasury Department will disclose the benefits or incentives granted by other Brazilian States, for the purpose of calculation of the amount to be collected.
The payment of the tax can also be made by the sender of the goods, but only if it is performed before the entry of the goods into São Paulo State territory.
The payments mentioned above may be waived in cases when the sender is able to prove in advance that neither benefit nor tax incentives had been used.
The right to appropriate the full ICMS credit detached in the fiscal document, by the purchaser located in São Paulo, is conditioned to the proof that the sender had not used any fiscal incentives, or benefits.
This Decree is valid since March 1st, 2013.
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