Throughout 2023, São Paulo State Revenue Office suspended thousands of State registrations of Value-Added Tax on the Circulation of Goods and Services (ICMS) taxpayers due to presumed inactivity.
In addition, other taxpayers who received the tax visit and were not found, consequently, also had their registrations suspended due to non-location.
Currently, SEFAZ-SP has gradually implemented the classification of taxpayers provided in the Supplementary Law that set forth the Tax Compliance Incentive Program – Nos Conformes (Supplementary Law No. 1.320 of 2018 and regulated by Decree No. 64.453 of 2019), i.e., the taxpayer receives a classification based on their behavior with the São Paulo tax authorities.
Under this program, many taxpayers are having their State Registration suspended or even disabled. It is important to emphasize that with state registration suspended, companies are no longer allowed to issue invoices or purchase goods.
Another punishment is the impossibility to obtain the Debt Clearance Certificate (CND) and the company is subject to fines.
We at PLBrasil Paralegal Paralegal have a specialized team to reactivate your state registration quickly and safely. Contact us through the channels below:
+55 (11) 3292-5050
nn.sp@plbrasil.com.br

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