Bills (PL) 1,245/2023 and 1,246/2023 which have been given the names “Transaciona SP” and “Resolve Já” respectively, aim at modernizing state tax transactions and making it easier for taxpayers to make payments.
Bill 1,245/2023 – TRANSACIONA SP
- It will include debts registered as overdue tax liabilities;
- Payment in installments of debts classified as irrecoverable in up to 120 installments with discounts on fines, interest and other legal additions up to a limit of 65% of the total amount of the debt settled;
- If the transaction involves an individual, micro-enterprise or small-sized business, payments can be made in up to 145 installments, with discounts being limited to 70% of the total amount of the debt settled;
- Special settlement for small debts and cases of significant and widespread legal controversy;
- Use of government-issued payment orders;
- Use of accumulated ICMS (Tax on Circulation of Goods and Services) credits, own or acquired from third parties, duly approved by the appropriate authority;
- Modernize the collection of registered debt with:
- registration of the certificate with the property and rights registry offices;
- selective filing of tax foreclosure according to the existence of assets, rights or economic activity of debtors;
- possibility of filing administrative proceedings to determine liability for tax, civil or corporate offenses.
Bill 1,246/2023 – RESOLVE JÁ
- It will include debts that have not yet been registered as overdue tax liabilities;
- Discounts for payment of Tax Assessment Notices;
- Discounts for payment before registration as an overdue tax liability;
- Possibility of payment in installments with reduced fines and interest;
- Use of accumulated ICMS credits or tax refunds.
The Bills are awaiting a vote in ALESP (Legislative Assembly of the State of São Paulo) and are receiving amendments from state representatives. After that, they will proceed to a vote on the floor of the legislative house.