The S\u00e3o Paulo State Finance and Planning Department has expanded the participation of companies in ProAtivo. As of this Friday (10), through the publication of Ordinance SRE 43\/22, the need to indicate in advance the recipient of the accumulated credit is no longer required. With this change, the company that joins ProAtivo will have more time to choose the recipient, and may do so at the time of electronic authorization for credit transfer.<\/p>\n\n\n\n
In short, the basic requirement is for the company to have a balance in the e-CredAc System, simply by making the request through SIPET. After that, the State Revenue Service is responsible for processing and releasing the amounts for transfer.<\/p>\n\n\n\n
Round 3: everything simpler<\/p>\n\n\n\n
This news reinforces the very favorable conditions of the 3rd round of ProAtivo: <\/p>\n\n\n\n
The company that invested in S\u00e3o Paulo has a credit transfer limit proportional to acquisitions intended for fixed assets;<\/p>\n\n\n\n
Every company \u2013 even those that were unable to invest in recent years \u2013 has a broad minimum limit, calculated based on 20% of general acquisitions, goods and inputs, according to discipline; <\/p>\n\n\n\n
The company has plenty of time to negotiate the transfer of credit with other interested taxpayers;<\/p>\n\n\n\n
Budget of R$500 million, open to companies in any sector that have appropriate accumulated credit available for use, with release between July and November.<\/p>\n\n\n\n
Opportunity: registration until June 24th<\/p>\n\n\n\n
Companies have until June 24 to apply to join the 3rd round. No bureaucracy: interested taxpayers simply need to file an application using the Electronic Petitioning System \u2013 SIPET, through the Sefaz-SP Portal. Then, they just have to wait for ProAtivo to increase the liquidity of their credits before the State of S\u00e3o Paulo.<\/p>\n\n\n\n
Regulation<\/p>\n\n\n\n
The Pro-Active Program was established by Decree No. 66,398\/2021 and SFP Resolution No. 67\/2021, with the aim of streamlining the use of accumulated credit by companies in S\u00e3o Paulo, being executed through successive rounds of credit transfer authorization, in which the overall values, monthly limits and periods of use are set. <\/p>\n\n\n\n
In this 3rd round \u2013 regulated by Ordinance SRE 39\/22 \u2013 R$500 million will be released to companies in S\u00e3o Paulo, from any economic sector, that have appropriate accumulated credit available for use. <\/p>\n\n\n\n
After processing, scheduled for the end of June, taxpayers will be informed of the decision by Sefaz-SP through the Electronic Taxpayer Domicile (DEC). It should be noted that the maximum authorized amount will be R$135 million for each company, which will be able to transfer the amounts in monthly installments of up to R$135 million through the e-CredAc system.<\/p>\n\n\n\n
Once the request has been approved, the requested amount will be reserved in the accumulated credit current account, through a specific registration in the e-CredAc System, and it is up to the taxpayer to access this system and make the desired transfer, respecting the defined period.<\/p>\n\n\n\n