On July 8, the Rio de Janeiro State Treasury Department (Sefaz/RJ) published the Sefaz Resolution 675/24, which makes it mandatory to communicate data regarding the processes of classification and adherence to ICMS tax benefits of a non-general nature.

The communication must be provided exclusively through the Sefaz/RJ website, according to the regulation to be issued by the State Revenue Undersecretary, and the obligation applies to the tax incentives indicated in the annex to the resolution.

Among the tax benefits subject to the new ancillary obligation, Novo RioLog (Law 9.025/20), Regional Industrial Incentive (Law 6.979/15), Rio Importa + (Decree 46.781/19) and other sectoral incentives (pharmaceutical, personal hygiene, automotive, thermoelectric, etc.) stand out.

The data received will be used by Sefaz/RJ to cross-check data and inspect the regularity of the procedure for classification or adherence to ICMS tax benefits.

According to the resolution, Sefaz/RJ will identify taxpayers who have declared or who will declare the use of ICMS tax benefits through the Digital Tax Bookkeeping (EFD) and will verify their regular classification or adherence, according to the specific legislation.

The inspection of the regular classification or adherence to the incentives will begin 30 days after the publication of the resolution and the release of a specific electronic portal for the report of the requested information.

Irregular taxpayers will be subject to sanctions provided for in the legislation, and the receipt of a prior notification through the Taxpayer's Electronic Domicile (DeC) is ensured.

Sefaz/RJ's initiative is similar to the recent institution of the Declaration of Incentives, Waivers, Benefits and Exemptions of a Tax Nature (Dirbi) by the federal government, indicating a greater strictness regarding the use of ICMS tax incentives.

It is recommended a special cautious to taxpayers whose process of classification in tax incentives has not been formally concluded (as in the case of a tacit classification) or in situations in which the legislation of the benefit is not clear in relation to the procedures for certification of the right to use the differentiated tax treatment.

In many cases, the specific tax incentive legislation is not clear on the need for a specific concession act, and there are statements from Sefaz/RJ adopting very strict and restrictive interpretations regarding the use of tax incentives without a corresponding concession act.

The complete list of the legislation instituting tax incentives that are subject to the communication can be found below:

LEGISLATION syllabus  

ICMS Agreement 188/17

Provides for ICMS tax benefits in transactions and services related to the construction, installation and operation of an international flight connection center – hub, and the acquisition of aviation kerosene.

  

Decree 29.882/01

Introduces the program for the development of the nautical industry of the State of Rio de Janeiro.

  

Decree 35.418/04

Provides for the granting of a special tax treatment for transactions with perfume and cologne of any type, deodorant, talcum, cosmetics and toiletry products, manufactured in the State of Rio de Janeiro, and establishes other provisions.

  

Decree 36.448/04

Provides for a special tax treatment for companies of the optical sector.

Decree 36.450/04

Provides for the granting of a special tax treatment for wholesale industrial establishments and distributors that are part of the pharmaceutical chain located in the State of Rio de Janeiro and establishes other provisions.

Decree 36.451/04

Provides for the granting of a special tax treatment for companies of the capital and durable-consumption goods sector and establishes other provisions.

Decree 37.149/05

Approves the inclusion of the therein-mentioned company in the development program for the agribusiness and family farming business in Rio de Janeiro and establishes other provisions.

Decree 37.159/05

Approves the inclusion of the therein-mentioned company in the development program for the agribusiness and family farming business in Rio de Janeiro and establishes other provisions.

Decree 39.116/06

Provides for the subjection to the deferral regime of the therein-mentioned transactions mentioned and establishes other provisions.

Decree 41.483/08

Provides for the granting of a differentiated tax treatment to the therein-mentioned taxpayers and establishes other provisions.

Decree 41.557/08

Provides for the granting of a special tax treatment for industrial establishments and establishes other provisions.

Decree 42.042/09

Grants a special tax treatment to companies in the audiovisual sector that it specifies.

Decree 42.649/10

Grants presumed credit, ICMS deferral and establishes other provisions.

Decree 43.503/12

Provides for the granting of a special tax treatment for copper and copper products.

Decree 43.603/12

Grants a special tax treatment to the complex consisting of an industrial plant and a distribution center implemented by Hyundai Heavy Industries Brasil – indústria e comércio de equipamentos de construção LTDA. and by BMC Hyundai S.A. for the manufacturing and sale of heavy machinery and its spare parts and establishes other provisions.

Decree 43.739/12

Provides for the granting of a special tax treatment for the production of ethanol and sugar in the State of Rio de Janeiro.

Decree 43.771/12

Provides for a special tax treatment for companies producing processed fish and establishes other provisions.

Decree 43.879/12

Provides a new wording to the Decree 43.383/11 and determines other provisions.

Decree 44.418/13

Provides for a special tax treatment for the plastic products chain in the State of Rio de Janeiro and establishes other provisions.

Decree 44.498/13

Provides for transactions carried out by a wholesale company with goods subject to the tax substitution regime.

Decree 44.629/14

Provides for s special tax treatment for establishments that benefit and/or industrialize goods applied civil construction.

Decree 44.636/14

Provides for a special tax treatment for industries of the food sector and establishes other provisions.

Decree 45.047/14

Provides for the granting of a special tax treatment for industrial establishments that manufacture additives for lubricants and fuels and establishes other provisions.

Decree 45.308/15

Provides for a special tax treatment for electric energy generation plants related to the 2014 20th A-5 auction of new energy and the 03/2015 A-5 auction.

Decree 45.417/15

Provides for s special tax treatment in internal and import transactions carried out by wholesale establishments and distributors of fish and/or aquaculture organisms and establishes other provisions.

Decree 45.446/15

Approves the inclusion of the therein-mentioned company in the program for attracting structuring investments – Rioinvest and establishes other provisions.

Decree 45.780/16

Provides for a special tax treatment for paper and personal care goods industries.

Decree 45.782/16

Provides for a special tax treatment for industrial establishment of the company Apolo Tubos e Equipamentos S.A.

Decree 46.781/19

Regulates the granting of deferral of the ICMS due in the customs clearance of imported goods and revokes Sefaz Resolution 726/14.

Decree 46.799/19

Provides for a differentiated tax treatment for electric energy generation plants.

Law 4.166/03

Authorizes the Executive Branch to grant tax incentives for the purposes specified therein and establishes other provisions

Law 4.173/03

Creates the program for the promotion of wholesale trade and distribution centers of the State of Rio de Janeiro – Riolog and determines other measures.

Law 4.174/03

Provides for the granting of tax incentives to companies that may expand or implement their activities in the influence area of the Sepetiba port.

Law 4.177/03

Provides for the granting of tax benefits for the agribusiness and family farming sectors in Rio de Janeiro and establishes other provisions.

Law 4.178/03

Provides for the granting of tax incentives for the recycling and metalworking industries in of Nova Friburgo and establishes other provisions.

Law 4.184/03

Creates the program to promote and increase the movement of cargo through the ports and airports of Rio de Janeiro – Rioportos and establishes other provisions.

Law 4.344/04

Introduces the Program for the Development of the Graphic Sector in the State of Rio de Janeiro – Riograf and establishes other provisions.

Law 4.529/05

Approves the classification of the companies CSA Companhia Siderúrgica do Atlântico, Thyssenkrupp Stahl AG, Vale do Rio Doce Company in the Program for Attracting Structuring Investment– Rioinvest, introduced by the Decree 23.012/97, for the construction and exploration of a steel complex in the State of Rio de Janeiro and makes other provisions.

Law 4.531/05

Provides for the granting of a special tax treatment for industrial establishments that it specifies with headquarters located in the State of Rio de Janeiro and establishes other provisions.

Law 5.592/09

Authorizes the special tax treatment for the implementation and operation of Comperj – Rio de Janeiro Petrochemical Complex and the classification of entities in the Program for Attraction Structuring Investment– Rioinvest, introduced by the Decree 23,012/97.

Law 6.078/11

Grants a special tax treatment for the implementation and operation of Nissan do Brasil Automóveis Ltda. and other entities that are part of the industrial complex to be located in the State of Rio de Janeiro.

Law 6.108/11

Grants a special tax treatment for the second phase of implementation and operation of Peugeot Citroen do Brasil Automóveis Ltda. and other entities that are part of the industrial complex to be located in the State of Rio de Janeiro.

Law 6.331/12

Provides for the application of a special tax regime for establishments that manufacture textile products, clothing and trimming products, under the conditions specified.

Law 6.821/14

Provides for the creation of the incentive program for the production of craft and draft beers within the State of Rio de Janeiro and establishes other provisions.

Law 6.953/15

Grants a special tax treatment for the expansion and operation phase of Man Latin América Indústria e Comércio de Veículos Ltda. and other entities that are part of the industrial complex located in the State of Rio de Janeiro.

Law 6.979/15

Provides for a special tax treatment of a regional nature applied to industrial establishments in the State of Rio de Janeiro.

Law 9.025/20

Provides for the introducing of a differentiated taxation regime for the wholesale sector, based on paragraph 8 of article 3 of the Complementary Law 160/17, and on clause thirteen of the ICMS Agreement 190/17, under the terms specified.