Confaz publica ato que define a entrega de informações sobre benefícios fiscais em desacordo com a CF/1988

Confaz publica ato que define a entrega de informações sobre benefícios fiscais em desacordo com a CF/1988

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Foi publicado ato do Conselho Nacional de Política Fazendária (Confaz) que define o formato da entrega de informações e da documentação comprobatória de que trata a cláusula sétima do Convênio ICMS nº 190/2017, que dispõe sobre a remissão de débitos, constituídos ou não, decorrentes das isenções, dos incentivos e dos benefícios fiscais ou financeiro-fiscais instituídos em desacordo com a alínea “g” do inciso XII do § 2º do art. 155 da Constituição Federal de 1988, bem como sobre as correspondentes reinstituições desses benefícios.

A cláusula citada instituiu o Portal Nacional da Transparência Tributária (PNTT), disponibilizado no site do Confaz, no qual devem ser publicadas as informações e a documentação comprobatória dos atos normativos e dos atos concessivos relativos aos benefícios fiscais, reservado o acesso às administrações tributárias dos Estados e do Distrito Federal.

Os Estados e o Distrito Federal, com vista à obtenção do registro, do depósito, da certificação de entrega e da publicação no PNTT, disponibilizado no site do Confaz, devem entregar:
a) em arquivo de planilha eletrônica, extensão XLS, relação com as informações referentes aos atos normativos e aos atos concessivos, bem como suas alterações posteriores, de que trata o Convênio ICMS nº 190/2017;
b) em arquivo eletrônico, extensão PDF, toda a documentação comprobatória dos atos concessivos e correspondentes atos normativos, inclusive a relação, publicada nos respectivos diários oficiais das Unidades da Federação (UF), com a identificação de todos os atos normativos.

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A Secretaria Executiva do Confaz (SE/Confaz) utilizará o Sistema Eletrônico de Informações (SEI) instituído pela Portaria MF nº 396/2017 para o registro e o arquivo de todos os atos e procedimentos, por UF.

A SE/Confaz deverá manter e disponibilizar, no PNTT, links relativos a cada UF e por certificado de depósito que possibilitem o acesso às administrações tributárias dos Estados e do Distrito Federal às planilhas que contenham a relação dos atos normativos, atos concessivos e suas atualizações, inclusive a documentação comprobatória correspondente, registrada e depositada.

(Despacho SE/Confaz nº 96/2018 – DOU 1 de 26.07.2018)

Fonte: Editorial IOB
Data: 26 de julho de 2018
Acesso: 27 de julho de 2018

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