In order to facilitate compliance with tax obligations, better manage their cash flow and/or reduce their tax burden, a taxpayer may request the adoption of a special regime for issuing documents, maintaining tax records or paying ICMS.
The granting of a special regime for ICMS purposes is at the discretion of the Secretary of Finance of the state where the company is headquartered, and special regimes are normally granted based on the CNAE code (see 4.19) which identifies the main type of economic activity or operation carried out by the company.
Requests
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Web page updated on 17 Mar 2025 17:24