SEFAZ-RJ resolution requires information for benefits or granted exemptions

The Treasury Department of Rio de Janeiro State (SEFAZ-RJ) published list of acts granting tax benefits subject to the provision of information for taxpayers continue to take advantage of them, through Resolution No. 90/2017 SEFAZ.

Information to be provided

Taxpayers using the listed benefits should access the SEFAZ website, and provide the following information through the Tax Benefit Re-registration Portal:

a) The tax benefits that is framed in;

b) All required documents or tax benefits conditions.

Important: the taxpayer should only provide information on the benefit on which is framed in. Cases of sale with deferred or benefit exemption for taxpayers should not be informed.

Deadlines

Taxpayers should provide the information until the last business day of the first week of July - Jul-07-2017. Maintaining or not the tax benefits are subject to provision of information.

In irregularities

In the event of irregularity to comply with any requirement or condition, the department may open the deadline within thirty (30) days to the companies settle their situation, according to each specific concession law, and continue to use or not the tax benefit.

The company excluded from tax benefits should wait for, at least, one (1) year period to request new framework. In addition, those framed in a listed benefit but did not inform the benefits at the website shall be quitting to its benefit or exemption.

Benefits

Taxpayers with benefits based on the following acts are required to meet the resolution:

Decree No. 25,665 / 1999 Decree No. 41,596 / 2008 Law No. 4,178 / 2003

Decree No. 26,271 / 2000 Decree No. 41,681 / 2009 Law No. 4,183 / 2003

Decree No. 26,274 / 2000 Decree No. 41,858 / 2009 Law No. 4.184 / 2003

Decree No. 27,091 / 2000 Decree No. 41,860 / 2009 Law No. 4,189 / 2003

Decree No. 33,934 / 2003 Decree No. 42,042 / 2009 Law No. 4,344 / 2004

Decree No. 34,169 / 2003 Decree No. 42,139 / 2009 Law No. 4,529 / 2005

Decree No. 34,170 / 2003 Decree No. 42,565 / 2010 Law No. 4,531 / 2005

Decree No. 34,171 / 2003 Decree No. 42,569 / 2010 Law No. 5.592 / 2009

Decree No. 35,418 / 2004 Decree No. 42,588 / 2010 Law No. 6,078 / 2011

Decree No. 35,419 / 2004 Decree No. 42,649 / 2010 Law No. 6.108 / 2011

Decree No. 36,324 / 2004 Decree No. 42,683 / 2010 Law No. 6,331 / 2012

Decree No. 36,376 / 2004 Decree No. 42,861 / 2011 Law No. 6,439 / 2013

Decree No. 36,448 / 2004 Decree No. 43,008 / 2011 Law No. 6,662 / 2014

Decree No. 36,449 / 2004 Decree No. 43,209 / 2011 Law No. 6,868 / 2014

Decree No. 36,450 / 2004 Decree No. 43,457 / 2012 Law No. 6,953 / 2015

Decree No. 36,451 / 2004 Decree No. 43,503 / 2012 Law No. 6,979 / 2015

Decree No. 36,452 / 2004 Decree No. 43,603 / 2012 Law No. 7,036 / 2015

Decree No. 36,453 / 2004 Decree No. 43,608 / 2012 SEFAZ Resolution No. 726/2014

Decree No. 36,458 / 2004 Decree No. 43,709 / 2012 RICMS Book V Article 34/2000

Decree No. 36,459 / 2004 Decree No. 43,735 / 2012

Decree No. 36.460 / 2004 Decree No. 43,739 / 2012

Decree No. 36,461 / 2004 Decree No. 43,751 / 2012

Decree No. 36,463 / 2004 Decree No. 43,771 / 2012

Decree No. 36,468 / 2004 Decree No. 43,879 / 2012

Decree No. 36,474 / 2004 Decree No. 44,364 / 2013

Decree No. 36,478 / 2004 Decree No. 44,418 / 2013

Decree No. 36,489 / 2004 Decree No. 44,498 / 2013

Decree No. 37,149 / 2005 Decree No. 44,607 / 2014