{"id":13841,"date":"2025-08-12T11:24:48","date_gmt":"2025-08-12T14:24:48","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=13841"},"modified":"2025-09-02T11:26:43","modified_gmt":"2025-09-02T14:26:43","slug":"the-12th-round-of-the-proativo-program-transfer-of-accumulated-icms-credits-has-been-announced","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/en\/12\/08\/2025\/the-12th-round-of-the-proativo-program-transfer-of-accumulated-icms-credits-has-been-announced\/","title":{"rendered":"THE 12th ROUND OF THE PROATIVO PROGRAM \u2013 TRANSFER OF ACCUMULATED ICMS CREDITS \u2013 HAS BEEN ANNOUNCED."},"content":{"rendered":"\n<p>On August 1, 2025, the S\u00e3o Paulo State Department of Treasury and Planning published Resolution SFP-22\/2025, authorizing the 12<sup>th<\/sup> Round of Transfer of Accumulated Credits under the ProAtivo Program.<\/p>\n\n\n\n<p>This initiative offers companies a significant opportunity to use accumulated ICMS credits, especially those that regularly invest in the acquisition of fixed assets.<\/p>\n\n\n\n<p><strong>Key information:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Term<\/strong>: August 4, 2025 to June 30, 2026<\/li>\n\n\n\n<li><strong>Overall credit limit: <\/strong>R$ 1.5 billion<\/li>\n\n\n\n<li><strong>Monthly release ceiling:<\/strong> R$ 150 million (with the possibility of redistributing unused balances)<\/li>\n\n\n\n<li><strong>Limits per company:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Up to R$ 120 million for exporters with more than R$ 20 million in sales to the US between 2021 and 2024<\/li>\n\n\n\n<li>Up to R$ 30 million for other taxpayers<\/li>\n<\/ul>\n\n\n\n<p>The program strengthens the liquidity of companies in S\u00e3o Paulo and boosts competitiveness, promoting new investments, productive modernization, and job creation. In addition, it brings greater tax security and predictability.<\/p>\n\n\n\n<p>Eligible companies should prepare to optimize the use of accumulated credits. Our specialized team is available to provide comprehensive advisory services &#8211; from eligibility analysis to monitoring the process with the S\u00e3o Paulo State Department of Treasury (Sefaz\/SP).<\/p>\n\n\n\n<p>If you have any questions or are interested in participating, please contact our tax advisory team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On August 1, 2025, the S\u00e3o Paulo State Department of Treasury and Planning published Resolution SFP-22\/2025, authorizing the 12th Round of Transfer of Accumulated Credits under the ProAtivo Program. This initiative offers companies a significant opportunity to use accumulated ICMS credits, especially those that regularly invest in the acquisition of fixed assets. Key information: The [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13630,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-13841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>THE 12th ROUND OF THE PROATIVO PROGRAM \u2013 TRANSFER OF ACCUMULATED ICMS CREDITS \u2013 HAS BEEN ANNOUNCED. &#8211; Ronaldo Martins &amp; Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ronaldomartins.adv.br\/en\/12\/08\/2025\/the-12th-round-of-the-proativo-program-transfer-of-accumulated-icms-credits-has-been-announced\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THE 12th ROUND OF THE PROATIVO PROGRAM \u2013 TRANSFER OF ACCUMULATED ICMS CREDITS \u2013 HAS BEEN ANNOUNCED. &#8211; Ronaldo Martins &amp; Advogados\" \/>\n<meta property=\"og:description\" content=\"On August 1, 2025, the S\u00e3o Paulo State Department of Treasury and Planning published Resolution SFP-22\/2025, authorizing the 12th Round of Transfer of Accumulated Credits under the ProAtivo Program. This initiative offers companies a significant opportunity to use accumulated ICMS credits, especially those that regularly invest in the acquisition of fixed assets. 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