Throughout 2023, São Paulo State Revenue Office suspended thousands of State registrations of Value-Added Tax on the Circulation of Goods and Services (ICMS) taxpayers due to presumed inactivity.
In addition, other taxpayers who received the tax visit and were not found, consequently, also had their registrations suspended due to non-location.
Currently, SEFAZ-SP has gradually implemented the classification of taxpayers provided in the Supplementary Law that set forth the Tax Compliance Incentive Program – Nos Conformes (Supplementary Law No. 1.320 of 2018 and regulated by Decree No. 64.453 of 2019), i.e., the taxpayer receives a classification based on their behavior with the São Paulo tax authorities.
Under this program, many taxpayers are having their State Registration suspended or even disabled. It is important to emphasize that with state registration suspended, companies are no longer allowed to issue invoices or purchase goods.
Another punishment is the impossibility to obtain the Debt Clearance Certificate (CND) and the company is subject to fines.
We at PLBrasil Paralegal Paralegal have a specialized team to reactivate your state registration quickly and safely. Contact us through the channels below:
+55 (11) 3292-5050
nn.sp@plbrasil.com.br

Check out the latest Paralegal articles
Liquidator of foreign companies: representation after dissolution of the company
Dissolving a company in Brazil involves more than just registering the termination agreement or requesting the cancellation of the CNPJ. The process of dissolution, liquidation, and extinction is formal, and even after it is completed, [...]
NIRE (Company Register Identification Number): What it is, what it’s for, and why it still matters
The Company Register Identification Number (NIRE) is a unique code assigned by the Commercial Registry to a company at the time of its incorporation, to prove its legal existence. It functions like a "corporate [...]
Attention, companies with investment abroad! The deadline to declare financial information is March 31
Companies with assets equal to or greater than R$ 300 million that have received foreign investments need to be aware! The period for updating financial information at the Central Bank [...]
Check out the latest Paralegal articles
Liquidator of foreign companies: representation after dissolution of the company
Dissolving a company in Brazil involves more than just registering the termination agreement or requesting the cancellation of the CNPJ. The process of dissolution, liquidation, and extinction is formal, and even after it is completed, [...]
NIRE (Company Register Identification Number): What it is, what it’s for, and why it still matters
The Company Register Identification Number (NIRE) is a unique code assigned by the Commercial Registry to a company at the time of its incorporation, to prove its legal existence. It functions like a "corporate [...]
Attention, companies with investment abroad! The deadline to declare financial information is March 31
Companies with assets equal to or greater than R$ 300 million that have received foreign investments need to be aware! The period for updating financial information at the Central Bank [...]
