Tax benefits in Mato Grosso do Sul

March 28, 2018

The current government's tax policy has changed significantly as Brazilian entrepreneurs, at an exponential rate, are migrating to other countries and states of the Federation. Thus, the state of Mato Grosso do Sul has sheltered possibilities of tax benefits by means of complementary law n. 160/2017 and the complementary state Law n. 241/2017. In summary, there are possibilities of fiscal benefits of 1 year, 3 years, 5 years, 8 years and up to 15 years for a series of activities of economic development as agricultural activities, industrial, international trade, interstate operations with extractive Vegetables in Natura, road infrastructure, infrastructure, railway, airport and urban transport, among others. In addition, all companies that have already used tax benefits of ICMS or have had some agreement (credit granted, credit assumed or deduction of the balance debtor of the tax in the period of calculation of the ICMS); Even inactive companies that need forgiveness in case of default of obligations agreed with the Government-except agricultural producers, MICRO and small enterprises; They may be part of a State programme approved in the week before last (end of October 2017), which has as its accession period until 8 December 2017 (in the case of benefits provided for in terms of agreement) and until 23 December 2017 (in cases of benefits provided for in normative acts).   Important to note that it will be necessary to present a series of documents such as: a) Current average billing: Attaching statements of exercise results (DRE) of the years 2015 and 2016; As well as the monthly DRE from the months of October to December 2014 and January to September 2017. b) Average number of direct jobs generated: Attach the general register of employees and Unemployed (caged) from the months of October/2014 to September/2017. (c) Fixed investments: attaching balance sheets for the financial year in which there were fixed investments in the period between the date of initiation of the obligations and the current date, in order to prove the alleged.   Indeed, after the company has joined the program, the MS-industry deliberative forum has a 45-day period to resolve issues relating to: a) aliquot of FADEFE. B. Time limit for the extension of incentives. c) repricing of the tax benefits. D) Convalidation of the past for eventual breach of the term of agreement.   Currently, it is possible to follow all the administrative acts can be accompanied by the electronic system of the Government of the state of Mato Grosso do Sul. By the above, the recently approved laws represent a legislative framework for the granting of tax benefits, seeking to dilute the fiscal war between the States and also, easing the rules for the granting of incentives. In the view of our specialized in tax law, legal measures can bring more legal certainty to taxpayers because they affect the judicial and administrative processes that may be underway on the matter.   K. Miranda Lawyer-OAB/MS 18969 Collaborating faculty at the Federal University of Mato Grosso do Sul author of several articles published in the fiscal area

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