SEFAZ-RJ publishes resolutions that require special attention

Among the rules published by the Rio de Janeiro State Treasury Office (SEFAZ-RJ) on Nov-19-2019, effective from this date, we highlight the relevant information of each resolution:

a) SEFAZ Resolution 82/2019

Amends Annex I of Part II of SEFAZ Resolution 720/2014, on the general provisions for regularity of the ICMS taxpayer registration.

Main changes:

- The taxpayer that does not start its activities within sixty (60) days from the approval date of the application for granting state registration will have its registration status changed to paralyzed;

- Taxpayers in general who are also inactive for more than sixty (60) days will have their registration status automatically changed to paralyzed.

- The registration may remain in the condition of paralyzed up to three hundred and sixty (360) days, after this period, it will be automatically withdrawn. The previous condition was 180 (one hundred and eighty) days.

Inactivity is verified based on electronic tax documents, Digital Tax Bookkeeping (EFD), reports due by taxpayers opting for Simples Nacional, and payment information.

It is noteworthy that the taxpayer that has its registration paralyzed must regularly comply with the tax obligations, and the delivery of electronic files such as EFD ICMS/IPI, DECLAN-IPM, among others, is applicable.

b) SEFAZ Resolution 83/2019

This resolution regulates the procedures for correction of the Rio de Janeiro State Payment Form (DARJ), the National Payment Forms for State Taxes (GNRE) and the Payment Form of the National Simple (DAS).

Errors may be corrected by:

• the taxpayer, when the desired rectification is available for self-regulation in the SEFAZ Portal;

• ex officio;

• means of a petition to the agency of jurisdiction of the taxpayer in the other cases.

The SEFAZ will make available on its website the standard form of Pedido de Retificação de Documento de Arrecadação (Request for Rectification of Collection Document).

c) SEFAZ Resolution no. 84/2019

Amends SEFAZ Resolution 720/2014, Part II, Annex I, Article 55, which deals with several cases of impediments to the taxpayer's state registration, such as the failure to deliver accessory obligations (EFD ICMS/IPI, PGDAS-D, DeSTDA, MDF, DECLAN-IPM, etc.), for consecutive months/periods or not.