A suspensão da inscrição estadual é uma das mais complicadas situações pelas quais pode passar uma empresa em atividade. Trata-se de medida tomada por algumas secretarias estaduais da fazenda, diante de irregularidades verificadas em ações de fiscalização.

The immediate consequences may also be serious, as the company is prevented from issuing tax invoices and, consequently, prevented from selling its products or services. From this point on, there is an actual cascade effect of losses that arise directly out of this impossibility of formal operation:

• Perda de receitas;

• Atraso no pagamento de obrigações (encargos trabalhistas, fornecedores, aluguel, empréstimos, etc);

• Perda de clientes, colaboradores e fornecedores;

• Inaptidão para processos licitatórios, programas de recuperação fiscal e acesso a crédito;

• Danos irreversíveis à imagem;

• Incidência de multas; e

• Judicialização de cobranças e persecução criminal.

É preciso, dessa forma, especial atenção no cumprimento das obrigações havidas com o fisco estadual, de maneira a evitar que a empresa tenha sua inscrição suspensa.

There are several situations that can lead to the suspension of a company’s state registration. It is something that also depends on the rules applicable in each state.

Still, regardless of the location, establishing a series of omissions and mistakes that can lead to this type of consequence is possible. Below are the most common ones.

Sometimes, the treasury department, during inspections, is unable to confirm that the business is operating at the declared billing address. Something that can occur due to an uncommunicated change of address or due to working from home, among other situations.

This occurs when the company fails to comply with one or more of the accessory obligations, which consist of mandatory submission of documents, the purpose of which is to provide information automatically, without the need for periodic requests. These obligations vary according to the nature of the business and the taxation regime, such as Tax Substitution Statement, Tax Rate Difference, and Advance (DESTDA), and State Information and Assessment Guide (GIA Estadual), among many others.

This occurs when the submission of information through systems such as the Brazilian Public Digital Bookkeeping System (SPED) and Program Generating the Simples Nacional (Unified System for the Payment of Taxes and Contributions by Small Businesses) Statement Collection Document (PGDAS-D) is not carried out or is carried out incorrectly. In addition to suspension, repetition may result in other penalties, such as financial fines.

Although there is a legal dispute on the matter, the existence of outstanding tax debts can, in some cases, lead to the suspension of state registration.

Internal audit systems, whether automated or not, sometimes detect differences between certain information, leading to a preventive suspension of state registration. An example of this occurs when there is an issuance of outgoing tax invoices without the proportional issuance of incoming tax invoices.

A primeira medida é identificar qual problema redundou na suspensão. Uma informação que pode ser fornecida à empresa antecipadamente, mas que, na maioria dos casos, deverá ser buscada perante a secretaria estadual da fazenda.

Once identified, the appropriate solution must be applied, which involves following the procedures established by the body, rectifying omissions, correcting mistakes, and requesting reactivation of the registration.

Seja como for, o Grupo PLBrasil dispõe de profissionais qualificados e equipes treinadas para fornecer todo o suporte quanto ao tipo de registro necessário à constituição e funcionamento da sua empresa, incluindo a solução de problemas que envolvam a suspensão de inscrição estadual. Além disso, oferece a seus clientes, através de plataforma própria, um HUB de documentos, onde todos os documentos societários e o histórico ficam armazenados e permanentemente disponíveis.