Source: JorNow - Ribeirão Preto / SP - 06/10/2010

• The government of SP released on September 10 the rules of the Electronic Taxpayer Domicile (DEC), which ends communications by the Official Gazette or by mail
• With the DEC, around 100 thousand companies that have state registration in the State and hold digital certification will receive messages exclusively over the internet
• Companies registered in the ICMS taxpayer register that issue electronic invoices (NF-e) are the first ones obliged to register for the service

October 2010 - The Finance Department of the State of São Paulo definitively abandons the role to communicate with its taxpayers. That's right, as of January, all information will be sent exclusively over the internet, thus not being released by the State Official Gazette or forwarded by mail.

Called Electronic Taxpayer Domicile (DEC), the system has just been regulated by Ordinance CAT 140/2010, published a few days ago, on September 10. About 100 thousand companies that have state registration in São Paulo and have digital certification are already qualified to enroll in the system. “With DEC, all information of interest to the taxpayer will be 'posted' to an electronic mailbox available on the Internet, with restricted access to users with digital certification, to ensure the confidentiality, identification, authenticity and integrity of communications ”Explains Priscila Lima, accountant at Apress Consultoria Contábil (www.apress.com.br).

The state agency will send notices, notifications, subpoenas, communications or alerts to taxpayers of errors in complying with certain tax obligations or of possible irregular tax behavior. In the opposite hand, the taxpayer may send declarations in substitution to the originals for the purpose of spontaneous remedying of tax irregularities, submit petitions, defense and contestation, among other services.

The legal entities registered in the ICMS Taxpayer Register that issue electronic invoices (NF-e) are the first ones obliged to be accredited in the DEC, between January 1st and 31st, 2011, unless they are already accredited by official letter or voluntarily.

To sign up for the DEC or make inquiries, simply access the portal www.fazenda.sp.gov.br/dec, by means of digital certificate or electronic power of attorney, also granted by the portal.

“I didn't know why I didn't receive it” - This justification is discarded. The communication will be considered received by the taxpayer on the following dates, whichever occurs first: on the day the legal entity carries out the electronic consultation of the content of the communication, in the event that the consultation took place on a working day; on the first business day following the date of the electronic consultation, in the event that the consultation took place on a non-business day; in the event that the electronic consultation is not carried out within 10 days from the date of sending the communication, on the date of the end of that period, if business day, or on the first following business day.

Currently, taxpayers and accountants already have facilities through the Electronic Fiscal Post (www.pfe.fazenda.sp.gov.br), which makes it possible to resolve various issues without the need to personally address State tax authorities. For example: consult payments and registration status and send electronic statements and documents. The difference between the post and the DEC, in addition to the inclusion of electronic communication, which will dispense with publication in the official diary and sending correspondence, is that it will add new services that were necessarily requested or obtained personally at the tax post, among them , remittance of declarations in substitution of the originals for the purpose of spontaneous remedying of tax irregularities, presentation of petitions, defense, contestation, among others.

All company releases are available on the website of Versátilhttp://www.versatilcomunicacao.com.br/versa/imprensa.asp).