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Brazil: Tax compliance program (São Paulo)

Brazil: Tax compliance program (São Paulo)

A law (Lei Complementar—LC no. 1,320) published in the official gazette in April 2018, establishes a tax compliance program between taxpayers and São Paulo state. The law is intended to foster an environment of mutual trust between taxpayers and the tax authorities that, in turn, will encourage self-regulation, reduce tax compliance costs, and improve communications.


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Under the new measures, taxpayers will be classified according to certain criteria—including whether there are outstanding tax liabilities relating to ICMS (a state-level sales tax), tax declarations, and profiles of the taxpayer’s suppliers. In return, taxpayers will have access to certain benefits and simplified procedures. 


Read an April 2018 report (Portuguese) prepared by the KPMG member firm in Brazil

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