Author: Gilberto Scofield Jr.

Source: O Globo - Rio de Janeiro / RJ - ECONOMY - 30/05/2010

SAO PAULO. Financial analyst Daniely Ferreira, 21, celebrated when, in mid-2009, she received from the state government of São Paulo R $ 300 of the ICMS that she spent shopping in the capital's retail in that first semester. In early 2009, Daniely signed up for one of the most successful programs of the São Paulo government, which is beginning to be followed by other cities and states, such as Rio de Janeiro in October: the electronic invoice, known as Nota Paulista.

The idea is simple: consumers register their CPFs (or CNPJs) at the São Paulo Department of Finance, via the Internet, and all their purchases in the state trade generate a credit that is returned to the taxpayer throughout the year. He can choose to transfer the money directly to his account, via internet, deduct the amount of the IPVA to be paid annually or even donate the money to three thousand registered non-profit entities.

In addition, everyone competes for monthly drawings that distribute R $ 17 million in prizes and five special drawings in the year (on important dates for commerce, such as Mother's Day or Children's Day) whose first prize is R $ 50 thousand.

- Practically everyone I know is subscribed to the São Paulo note and I learned about the program myself through the recommendation of friends - says Daniely. - Before, I never got anything back from the government. It is a welcome money.

Collection of ICMS increased 23% with the program This willingness of the people of São Paulo to join the program worked.

Of about one million taxpayers spread across retail, 600 issue the electronic invoice with the buyer's CPF daily. Since the beginning of the program, in October 2007, the São Paulo government has returned R $ 2,7 billion to the population and R $ 1 billion went to the state Treasury. There are eight million registered CPFs, eight billion electronic banknotes issued to date and, best of all, for the state: the collection of ICMS has risen 23% after discounting the effects of the growth of the state's economy and inflation.

- We had the objective of increasing the number of taxpayers issuing electronic invoices and, with that, reducing informality in retail and we were very successful - says Evandro Freire, coordinator of strategic planning and modernization of the State Finance Department of Sao Paulo. - The program not only encourages citizens to demand their right to have a purchase invoice, but also returns to them part of the money collected on everything they bought, which works as a reduction in the tax burden. And there is still money left over for state works.

The credits are released every six months and take about two months to be credited to the taxpayer account at the Treasury Department. Up to 30% of the tax paid by consumers in each store is apportioned among those who asked for the electronic invoice, according to an equation that takes into account the value of the customer's purchase and the tax rate paid by the store. On average, says Evandro Freire, the consumer receives 7,5% of what he paid in tax.

- It may seem little, but if the taxpayer accumulates purchases for the whole year, the value is significant - he says. - With the advantage that people can report income tax returns as tax-exempt income.

Model started in the city of São Paulo Nota Paulista, in fact, was created from a similar initiative by the municipality of São Paulo, which created in 2006 the electronic invoice for service providers and INSS taxpayers. At first, many feared joining the system for fear of having their consumption profiles monitored in any way by the IRS. The Federal Revenue Superintendence in the 8th Region (SP) notes that the exchange of information between the Finance Department and the Lion needs a regulated agreement, which does not exist. An official at the agency, who prefers not to identify himself, explains why the fear does not make sense.

- The IRS has other ways of obtaining information about taxpayers that are much more effective than monitoring the payment of ICMS, such as the information we receive from financial institutions on account movements, financiers, credit card companies and even real estate companies - he says.

Micro-entrepreneur and artistic producer Angelo Caputo, 40, owner of Musicamania Escola de Música, is an enthusiast of São Paulo invoices.

Last year, he deducted R $ 95,43 from his annual IPVA, of R $ 751. He only paid less because he decided to transfer R $ 210 to his account throughout the year.

- I think the idea is spectacular for the majority of taxpayers, who have no box two and live off their own income. Some people fear that the registration will allow the State to take care of their consumption history and, therefore, their standard of living.

But that happens today every time we use an electronic card to buy something or withdraw money. You are leaving electronic tracks. So, not only did I join the program, but I found it a great way to exercise your citizenship. I don't buy an apartment in Miami, so what should I fear? Says Caputo.