[Free translation]
The State Treasury, for the events that occurred as from January 1, 2017, changed the deadlines for the payment of the ICMS itself due to industrial taxpayers, and the liability for tax substitution resulting from internal operations promoted by taxpayers, both of the general category.
The industrial establishments will collect ICMS from their normal operations (own debit) until the 12th of the following month.
Already, for the establishments responsible for the debit of responsibility for tax substitution, payment must be made until the 12th of the second subsequent month.
We point out that for both cases, reference is made to the generating events that occurred as of January 1, 2017, that is, for the company's own debt, the first maturity will be February 12, 2017, and for the debt of ICMS ST, March 12, 2017.
Finally, for the internal operations carried out by the substitute tributary taxpayer opting for the National Simple, there was no change, remaining until the 23rd of the second subsequent month, the payment of ICMS ST.
Legal basis: Decrees 53,366 / 2016 and 53,367 / 2016, published in the Official State Gazette on December 28, 2016.
