Source: Rádio Sorriso - MT - 20/07/2009

Mato Grosso's initiative to promote changes in the legislation on the Circulation of Goods and Services (ICMS) to facilitate control and inspection of non-face-to-face commerce operations (telephone, internet, etc.) has motivated other states to adopt similar measures to tighten the siege on these operations.

São Paulo, for example, drafted a bill, to be sent to the Legislative Assembly of that State, which obliges companies that operate on the internet to inform the São Paulo tax authorities about registration data (such as address and CNPJ) and sales made by virtual stores. The State of Ceará has also taken similar steps.

State measures have become necessary since, given the lack of national tax rules for non-face-to-face operations, tax authorities have difficulty in identifying the companies operating in this market.

The Secretary of Finance of Mato Grosso, Eder Moraes, points out that, with specific rules, the states can identify these companies and, thus, inhibit possible frauds and illicit practices practiced in the non-physical trade of goods. "Although it does not have a precise survey of the irregularities and the size of tax evasion in this market in the State, Sefaz knows that they exist and tend to grow due to the expansion of these operations", points out Moraes.

Only in the first month of the applicability of the new rules, the state inspection found that approximately 40% of these types of operations had irregularities. The most common infractions verified were irregular supplier, issuing a false invoice, under invoicing and failure to deliver the product.

In addition, as underscored by the deputy secretary of public revenue at Sefaz, Marcel Souza de Cursi, specific measures have become necessary due to the fiscal war between states due to the absence of national tax regulations for non-face-to-face operations.

“The lack of rules triggered a fiscal war practiced by rich states (South and Southeast regions) to the detriment of jobs and trade in poor states. Today, there are harmful tax incentives, not authorized by the National Council for Farm Policy (Confaz), which destroy jobs and local commerce. There is also a very significant volume of irregularities. There is even contraband practiced in this way ”, points out Cursi.

NEW RULES

In Mato Grosso, the new rules establish that the company installed in other states that sell goods through non-face-to-face non-ICMS taxpayers or individuals domiciled in Mato Grosso territory must previously register the operation on the Sefaz portal, issuing interstate invoice (NFi) to accompany the transit of products, or issuing invoice for your establishment located in the State (in this case, the document can accompany the transit of goods).

If the company does not have a unit in Mato Grosso, it is granted, without burden or bureaucracy, an access to the Sefaz system, by means of state registration in the ICMS taxpayer register of the State. With such registration, the company is released from any other ancillary obligation, fee, bookkeeping or bureaucracy in opening or closing its registration. It is worth mentioning that the said state registration is exclusively valid for registering the non-face-to-face operation in the Sefaz system.

Also subject to prior registration of the invoice on the internet and to the rules already mentioned are the State purchasers who buy, in person, in volume and habit that characterize the commercial intention of the recipient of Mato Grosso. The new rules apply to sales whose total price of goods in the Mato Grosso retail market is greater than R $ 959,7.

It is worth mentioning that companies from Mato Grosso that use the Electronic Invoice (NF-e) do not need to register in advance, as the electronic document already works as an instrument for digital control of operations. The same is true for a company located in another state that destines goods to an establishment registered in the Mato Grosso taxpayer register so that it can deliver the product to the buyer.

ANTICIPATION

If the prior registration is not made, a refundable advance of ICMS applies, which is required by the Term of Apprehension and Deposit (TAD), in the event that the tax is not spontaneously paid. The prepayment is equivalent to 9% applied to the value of the transaction contained in the respective tax document or price in the retail market or to 18%, when in volume or habit that characterizes the recipient's commercial intention.

Tax prepayment is also required when entering the State when the transaction is irregular or untrue, pertinent to the sender subject to a precautionary administrative regime and / or benefiting from a tax incentive not authorized by Confaz.

According to Eder Moraes, the prepaid amount is refunded after the invoice is registered in the electronic control of the Treasury Department and proof of the regularity and / or suitability of the operation. "The advance does not apply to exempt or non-taxed products, which are only subject to prior registration in the Sefaz system", he stresses.

With the digitization of the fiscal data of the operations, Sefaz can compare the information provided to the State Tax Authorities by the selling company with those provided by it to the Federal Revenue and other states, since the database of the Mato Grosso Finance Department is interconnected federal and state tax authorities. In this way, it will be possible to identify, for example, if the company exists or if it is a facade.