ARTICLE · 20 NOVEMBER 2015

ICMS - Regulamentação Do Programa Especial De Parcelamento Do Estado De São Paulo – PEP

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

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De acordo com o Decreto, os débitos fiscais decorrentes de operações ou prestações de contribuinte que não esteja em situação cadastral regular perante o fisco somente podem ser pagos em parcela única.

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Mattos Filho Veiga Filho Marrey Jr Moherdaui & Quiroga Advogados

Reduções

Com base na autorização do Convênio ICMS 117/2015, de 07 de outubro de 2015, no último sábado, dia 14 de novembro de 2015, foi publicado o Decreto nº 61.625/2015, que institui o Programa Especial de Parcelamento do ICMS no Estado de São Paulo- "PEP", para a liquidação de débitos fiscais relacionados com o ICM com o ICMS relativos a fatos geradores ocorridos até 31 de dezembro de 2014, constituídos ou não, inscritos em dívida, inclusive ajuizados, mantendo os seguintes percentuais já previstos no Convênio:

As reduções acima mencionadas serão cumulativamente aplicadas ao débito exigido por meio de Auto de Infração e Imposição de Multa – "AIIM" ainda não inscrito em dívida ativa com os seguintes descontos sobre o valor atualizado da multa punitiva:

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