{"id":34590,"date":"2023-06-07T17:22:39","date_gmt":"2023-06-07T20:22:39","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/?p=34590"},"modified":"2026-09-03T16:06:32","modified_gmt":"2026-09-03T19:06:32","slug":"sefaz-ie","status":"publish","type":"post","link":"https:\/\/plbrasil.com.br\/en\/sefaz-ie\/","title":{"rendered":"Suspension of State Registrations \u2013 S\u00e3o Paulo State Revenue Office (SEFAZ-SP)"},"content":{"rendered":"<p>Throughout 2023, S\u00e3o 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.<\/p>\n<p>&nbsp;<\/p>\n<p>In addition, other taxpayers who received the tax visit and were not found, consequently, also had their registrations suspended due to non-location.<\/p>\n<p>&nbsp;<\/p>\n<p>Currently, SEFAZ-SP has gradually implemented the classification of taxpayers provided in the Supplementary Law that set forth the Tax Compliance Incentive Program \u2013 Nos Conformes (Supplementary <a href=\"https:\/\/www.al.sp.gov.br\/repositorio\/legislacao\/lei.complementar\/2018\/lei.complementar-1320-06.04.2018.html\">Law No. 1.320 of 2018<\/a> and regulated by <a href=\"https:\/\/www.al.sp.gov.br\/repositorio\/legislacao\/decreto\/2019\/decreto-64453-06.09.2019.html\">Decree No. 64.453 of 2019)<\/a>, i.e., the taxpayer receives a classification based on their behavior with the S\u00e3o Paulo tax authorities.<\/p>\n<p>&nbsp;<\/p>\n<p>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 <strong>issue invoices<\/strong> or purchase goods. <\/p>\n<p>&nbsp;<\/p>\n<p>Another punishment is the impossibility to obtain the Debt Clearance Certificate (CND) and the company is subject to fines.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Throughout 2023, S\u00e3o 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. &nbsp; In addition, other taxpayers who received the tax visit and were not found, consequently, also had their registrations suspended due to non-location. &nbsp; Currently, SEFAZ-SP has [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":34586,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1409],"tags":[918,1372,1194,1137],"class_list":["post-34590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-services-2","tag-paralegal","tag-sefaz","tag-sefaz-sp","tag-state-registration"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - 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