Secretaria da Fazenda e Planejamento deflagra operação Enxaqueca para apurar fraude no ICMS de medicamentos

Secretaria da Fazenda e Planejamento deflagra operação Enxaqueca para apurar fraude no ICMS de medicamentos

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A Secretaria da Fazenda e Planejamento inicia nesta quinta-feira (8) a primeira fase da operação Enxaqueca. Ao todo, serão alvos de diligências 133 contribuintes ativos que comercializam medicamentos e receberam essas mercadorias de outros estados. A estimativa é que nos últimos três anos essas farmácias e atacadistas tenham causado prejuízo de R$ 79 milhões aos cofres públicos por meio de esquema fraudulento, com a constituição de empresas simuladas ou de fachada e o não pagamento do imposto devido.

A legislação prevê que nas operações interestaduais com mercadorias sujeitas a substituição tributária (ST) sem que o remetente tenha efetuado a retenção do imposto, cabe ao destinatário paulista o pagamento de todo o ICMS na entrada da mercadoria. O objetivo desta etapa é cobrar o imposto que deixou de ser pago ao Estado de São Paulo e também identificar esquemas fraudulentos envolvendo a criação de empresas interpostas com o intuito de burlar o pagamento antecipado do ICMS em operações sujeitas à ST, infringindo o disposto no Art. 426-A do RICMS.

A operação Enxaqueca está sendo deflagrada simultaneamente em 59 municípios de São Paulo, engloba as 18 Delegacias Tributárias do Estado e conta com a participação de mais de 100 agentes fiscais de rendas.

Após a conclusão dessa primeira fase, o Fisco paulista realizará nova etapa em que serão selecionados todos os destinatários dos estabelecimentos identificados como simulados, dando prazo para o recolhimento espontâneo do imposto não recolhido. Esgotado o prazo sem o efetivo recolhimento, ficam os destinatários sujeito as penalidades impostas pela legislação aplicável.

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Monitoramento dos setores

Nos últimos meses, a Secretaria da Fazenda e Planejamento vem intensificando o monitoramento de operações interestaduais em diversos setores para verificar se houve a devida arrecadação do imposto, especialmente em relação a mercadorias sujeitas à substituição tributária (ST).

A Fazenda identificou que existe um modus operandi comum em diversos setores sujeitos à sistemática da substituição tributária, que é a criação de empresas de fachada em nome de sócios “laranjas”, que ficariam responsáveis pelo recolhimento de todo o ICMS, mas não o fazem e depois vendem a mercadoria como se o imposto já tivesse sido recolhido, criando uma espécie de “blindagem” em relação ao real beneficiário.

Como desdobramentos dessa ação de monitoramento são deflagradas operações de fiscalização in loco, para confirmar a existência das empresas, recolher documentos e arquivos para compor o conjunto probatório e, em alguns casos, realizar a notificação para o pagamento do imposto que não foi recolhido.

Operação Enxaqueca_Esquema de fraude.jpg

 

Veja a distribuição dos alvos da operação Enxaqueca por municípios:

Delegacia Regional Tributária / município Alvos
DRTs – Capital  (I/II/III) 25
DRTC-I – SÃO PAULO 8
DRTC-II – SÃO PAULO 5
DRTC-III – SÃO PAULO 12
DRT-02 – LITORAL 2
JUQUIA 1
MIRACATU 1
DRT-03 – VALE DO PARAÍBA 8
CACAPAVA 1
CACHOEIRA PAULISTA 1
CARAGUATATUBA 1
CRUZEIRO 2
LORENA 1
PINDAMONHANGABA 1
SAO JOSE DOS CAMPOS 1
DRT-04 – SOROCABA 13
IBIUNA 1
IPERO 2
ITARARE 2
MAIRINQUE 1
SAO ROQUE 1
SOROCABA 6
DRT-05 – CAMPINAS 17
AMERICANA 2
ARARAS 1
CAMPINAS 10
INDAIATUBA 1
LIMEIRA 1
SANTA BARBARA D’OESTE 1
VALINHOS 1
DRT-06 – RIBEIRÃO PRETO 21
AGUAI 1
CRAVINHOS 1
FRANCA 5
ITUVERAVA 1
JABOTICABAL 1
PRADOPOLIS 1
RIBEIRAO PRETO 11
DRT-07 – BAURU 1
AGUDOS 1
DRT-08 – SÃO JOSÉ DO RIO PRETO 5
CEDRAL 1
JALES 1
SANTA FE DO SUL 1
SEVERINIA 1
VOTUPORANGA 1
DRT-09 – ARAÇATUBA 4
ARACATUBA 4
DRT-10 – PRESIDENTE PRUDENTE 2
PRESIDENTE PRUDENTE 2
DRT-11 – MARÍLIA 2
CHAVANTES 1
OURINHOS 1
DRT-12 – ABCD 9
DIADEMA 1
RIBEIRAO PIRES 1
SANTO ANDRE 3
SAO BERNARDO DO CAMPO 2
SAO CAETANO DO SUL 2
DRT-13 – GUARULHOS 2
GUARULHOS 2
DRT-14 – OSASCO 8
CARAPICUIBA 1
COTIA 2
EMBU DAS ARTES 1
FRANCISCO MORATO 1
FRANCO DA ROCHA 1
OSASCO 2
DRT-15 – ARARAQUARA 4
IBITINGA 1
RIO CLARO 2
SAO CARLOS 1
DRT-16 – JUNDIAÍ 10
ITAPIRA 1
JUNDIAI 5
MOGI GUACU 3
VARZEA PAULISTA 1
Total Geral 133

 

Fonte: Sefaz-SP
Data: 08 de agosto de 2019
Acesso: 09 de agosto de 2019

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