Companies in São Paulo that overpaid ICMS-ST (a Brazilian tax) before October 2016 are entitled to a refund

August 30, 2019

Companies in São Paulo that overpaid ICMS-ST (a Brazilian tax on goods and services) before October 2016 are entitled to a refund.

DB Tesser

The Superior Court of Justice's decision regarding the right of taxpayers to receive refunds of overpaid ICMS-ST (Tax on the Circulation of Goods and Services - Tax Substitution) will also benefit those who did not have a legal claim against CAT 14 communication, which limited the refund of overpaid ICMS-ST starting in 2016.

The understanding adopted by the superior court allows taxpayers to recover amounts overpaid in relation to ICMS-ST (Tax on Circulation of Goods and Services - Tax Substitution) from the last 5 (five) years, which was prohibited by CAT 14 communication from SEFAZ-SP (São Paulo State Finance Department).

Source: Economic Value

News commented on by Michel Pereira, Lawyer, graduated in Law in2009 by FMU/SP. Areas of Expertise: Customs Law, Tax Law, and Corporate Law, OAB (Brazilian Bar Association): 295.435 .

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