Waiver of Infraction Notice and Imposition of Fine by SEFAZ/SP: Understanding the New SRE Ordinance


The State Revenue Secretariat (SRE) defined, through Ordinance No. 51/2023, published on July 31, 2023, the conditions under which the Secretariat of Finance and Planning of the State of São Paulo (SEFAZ/SP) may be exempted from issuing the Notice of Infraction and Imposition of Fine (AIIM).
The decision to abstain from issuing the AIIM will only occur when the following five requirements are met concurrently:

Occurrence of Tax Infraction: If a tax infraction is identified by the passive subject (taxpayer or responsible party), but it does not result in omission or delay in the payment of the due tax.

Absence of Bad Faith: It must be proven that there was no intent, fraud, or any type of simulation.

No Harm to Fiscal Oversight: The infraction cannot cause obstacles, delays, or difficulties to the fiscal action, even if it is in response to a specific notification or impairs the monitoring of transactions and services.

Clean Record: The taxpayer must not have a history of infractions based on Article 85 of Law No. 6,374/1989 in the last three years, and must also not have received a notification under Article 2 of the same law in the same period.

Regular Financial Situation: The passive subject must not have outstanding debts, whether they are registered or not in active debt, that are open or do not have their enforceability suspended.

If SEFAZ/SP opts for the waiver of the AIIM considering the stipulated criteria, the taxpayer will be duly notified. This notification aims to guide them to correct the detected infraction and encourage them to consistently and correctly comply with their tax obligations, avoiding recurrence of the previously identified infraction.

This new measure is seen as a way to encourage taxpayers to maintain proper fiscal conduct, privileging those who, even having committed some accounting oversight, did not harm the State and demonstrate an intention to regularize.


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