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
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 December 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 [...]
How the new Federal Revenue Office system impacts obtaining a Corporate Taxpayer’s ID (CNPJ) starting December 1, 2025
In compliance with Supplementary Law no. 214/2025, which set the Tax Reform milestone, on December 1, 2025, the Federal Revenue Office implemented the new MAT (Tax Administration Module) system. This change modifies the process [...]
Check out the latest Paralegal articles
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 December 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 [...]
How the new Federal Revenue Office system impacts obtaining a Corporate Taxpayer’s ID (CNPJ) starting December 1, 2025
In compliance with Supplementary Law no. 214/2025, which set the Tax Reform milestone, on December 1, 2025, the Federal Revenue Office implemented the new MAT (Tax Administration Module) system. This change modifies the process [...]
