[Free translation]
The State Revenue launched on Monday (29) a new Program of Self-regulation, of a formal nature, intended for taxpayers who are presenting differences between the information provided in two important electronic documents: Digital Tax Enforcement (EFD ICMS / IPI) and ICMS Information and Determination Guide (GIA). In all, the initial lot comprises 512 entries.
The objective of the program is to improve tax information and encourage taxpayers to adapt to the new form of GIA completion. As of September 1 of this year, the information must be generated through the EFD ICMS / IPI. The requirement will ensure greater data compliance and agility throughout the process, with the content being filled automatically, from the import of EFD ICMS / IPI data.
Already this week, taxpayers who presented the divergence in the first quarter of 2017 will receive communications through the Courier and through the Electronic Mailbox. It is necessary to regularize the information provided by replacing the EFD ICMS / IPI.
The deadline for self-regulation is up to 30 days. After this period, the State Revenue will start a monitoring operation, which will result in a fine of 1% of the value of the respective operations or services, not less than 120 UPF-RS per calculation period to which the information refers, as provided in Article 11 , IV, "e", 2 of Law 6,537 / 73.
How to access the Electronic Mailbox?
The Electronic Mailbox is available in the restricted area of ??e-CAC, "Self-regulating" tab, where the service request button will also be open. Access to e-CAC can be done through the following electronic address: https://www.sefaz.rs.gov.br/Receita/PortaleCAC.aspx
How to regularize the information?
The EFD ICMS / IPI of the indicated months should be replaced by files that conform to the information given in the corresponding GIA.
Regarding the replacement of the EFD ICMS / IPI, we alert you that it does not depend on authorization from the Treasury until the last day of the third month following the end of the month of calculation (see sub-item 2.6.6, Chapter I, Section LI, Section 2.0). After this deadline, the "EFD File Replacement Authorization" service must be used in the e-CAC, under the "My Services", "EFD - ICMS / IPI" tab.
The guidelines are available at: http://receita.fazenda.rs.gov.br/conteudo/5026/autorizacao-para-substituaoo-extemporanea.
Other useful instructions are available on the State Revenue website:
http://receita.fazenda.rs.gov.br/download/2441 (Instructions for importing information from EFD ICMS / IPI by GIA application);
http://receita.fazenda.rs.gov.br/download/815 (Guidelines on correspondence that should exist between GIA and EFD ICMS / IPI fields).
Source: SEFAZ / RS website, on the internet.
