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equests was extended until August 31.
As of this date, all registrations not renewed
by the Federal Tax Department
will be canceled, which in practice will
not allow them to conduct operations
with tax exempt paper.
In cases where registrations are
canceled and the use of tax exempt paper
was not used for the correct purpose, a
new registration will not be given for a
period of five years. Such prohibition is
also extensive to companies that have
Decree #55.308, dated December 31,
2009, established that the non-charging
of ICMS (VAT) tax on operations that
involve the use of tax exempt paper
will depend on prior approval by the
State Tax Department. In order to regulate
this provision, SEFAZ published
Ordinance CAT #14/10, governing the
conditions for obtaining this prior approval
and instituting the Recognition
and Control System over Tax Exempt
Paper Operations (RECOPI).
erations involving tax exempt paper was
also to take effect on July 1, 2010. For
purposes of conducting further tests to
ensure the system’s proper functioning,
SEFAZ also delayed the date it will take
effect to August 1, 2010.
“The objective of improving federal
and state supervision is not to create restrictions,
but instead curb the improper
use of tax exempt paper, be it domestic
or imported. We are not against the importing
of paper that’s effectively used
CADERNO BRACELPA
on their corporate staff a partner or
Each operation will have to be
for publishing purposes. We are against
administrator who had its registration
approved in advance, which will al-
the improper use of tax exempt paper
canceled. Control will be done online
low monitoring companies that use
that, if sidetracked from its real purpose,
and in real time, whereby the quick and
tax exempt paper on a permanent and
competes unfairly in the market”, said
efficient cross-referencing of information
systematic manner. “The State’s con-
Nilson Cardoso, commercial director of
will be fundamental for avoiding illegal
trol will be proactive and preventive,
International Paper.
activities. “The Internal Revenue Service
will maintain a list of companies on its
so as to discourage illegal activities.
Every operation will need the Tax De-
Next steps
website that are authorized to operate
partment’s prior approval”, said João
Bracelpa will be working with the
with tax exempt paper”, said Fisch.
Marcos Winand, assistant director of
two entities so that the new deadlines
Legislation in São Paulo
SEFAZ’s Tax Administration Department.
“RECOPI is a spectacular
are truly complied with. “The regulations
establish new control mecha-
The State of São Paulo is the main
measure and should be implemented in
nisms that are very important and
consumer market of paper for editorial
other states”, said Glauco Affonso. “It
urgent. But only with the participation
purposes and, therefore, after the sector
is an extremely important system and
of everyone involved – companies,
negotiated with SEFAZ, specific state
should be respected”, added Pomilio.
government and civil society – will
legislation was created within the same
The mandatory approval in advance
illegality be curbed and fair competi-
context as the Normative Instruction.
established by RECOPI regarding op-
tion take over”, said Elizabeth.
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O PAPEL - Abril Julho 2006 2010
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