Article 71 of the Regulation of the São Paulo ICMS sets hypotheses possible a taxpayer be accumulated credit balance of tax. They are are:
Since Article 84 of RICMS SP stipulates that the Secretary of Finance may authorize unforeseen credit utilization in the cases above listed and may also authorize the credit transfer accumulated between the establishment of independent companies.
Besides the possibility of transferring the accumulated credit balance to third parties, Regulation of the São Paulo ICMS, also foresees the transfer of this balance lender in the terms that the law specifies, for payment:
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