Confaz autoriza SP a reabrir programa

Confaz autoriza SP a reabrir programa

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O Conselho Nacional de Política Fazendária (Confaz) autorizou o governo do Estado de São Paulo a reabrir o Programa Especial de Parcelamento (PEP) de débitos do ICMS. A estimativa é arrecadar por volta de R$ 1,6 bilhão com a medida.

O Convênio ICMS nº 54, publicado na edição de ontem do Diário Oficial da União, autoriza o Estado de São Paulo a dispensar ou reduzir multas e demais acréscimos legais, decorrentes de fatos geradores ocorridos até 31 de dezembro de 2016, constituídos ou não, inscritos ou não em dívida ativa.

De acordo com o convênio, poderão ser incluídos no programa os valores espontaneamente denunciados ou informados pelo contribuinte ao Fisco. O débito será consolidado na data do pedido de ingresso no programa.

Conforme anunciado pelo governador Geraldo Alckmin, na semana passada, a dívida consolidada poderá ser paga em parcela única, com redução de até 75% das multas punitivas e moratórias e de até 60% dos demais acréscimos. Em até 60 parcelas mensais, iguais e sucessivas, com redução de até 50% das multas punitivas e moratórias e 40% dos demais acréscim

Serão aplicados os juros mensais de até 0,64% para liquidação em até 12 parcelas; 0,80% para de 13 a 30 parcelas; 1% para de 31 a 60 parcelas. No pagamento de parcela em atraso serão aplicados os acréscimos legais previstos na legislação do ICMS.

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Como de costume, o ingresso no programa implica o reconhecimento dos débitos tributários nele incluídos, obrigando a desistência de eventuais ações ou embargos à execução fiscal, defesas e recursos administrativos.

De acordo com Luiz Claudio Rodrigues de Carvalho, coordenador da Administração Tributária (CAT) da Secretaria da Fazenda paulista, em entrevista ao Valor na semana passada, o prazo de adesão ao PEP será de 15 julho a 15 de agosto.

Será motivo para revogar o parcelamento: o atraso no pagamento de mais de três parcelas, sucessivas ou não; a inclusão de qualquer débito anteriormente incluído no programa de parcelamento previsto nos convênios ICMS 51/07, 108/12 e 117/15, em andamento regular em 30 de janeiro de 2017.

Na semana passada, o governo paulista anunciou uma série de medidas para aumentar a arrecadação e reduzir a litigiosidade, entre elas a reabertura do PEP, que só precisava de autorização do Confaz para a regulamentação ser editada e publicada.

Fonte: Valor Econômico
Data: 12 de maio de 2017
Acesso: 12 de maio de 2017

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