Post by account_disabled on Mar 12, 2024 5:47:00 GMT -5
Providing in its art. 91, caput, that, in the event that the DU-E is not registered automatically, it will be up to customs inspection to carry it out: "Article 91. In the event that the endorsement is not processed automatica operations. export. Due to the lack of endorsement of invoices, the state and district tax authorities understand that fictitious exports would be characterized; lly, it will be up to the customs inspection to carry it out and record any discrepancies found on the Siscomex Portal.
To carry out the shipment endorsement as provided for in this article, the customs inspection must ensure of the origin of the divergence and, without prejudice to the adoption of other applicable legal measures, communicate to the transporter or exporter, when applicable, the need to: I – correct the shipping data registered in the system; II – present documents proving corrections in the shipping documents; III – correction Belgium Phone Number Data of DU-E." In this way, for the purposes of correcting the system and adapting the facts (lack of endorsement of invoices) to reality (export of products), it is understood that it is up to the State and District Inspection to request the Revenue to manually process the DU-E, instead of imposing ICMS and fines on distributors for committing such an alleged infraction.
Conclusion Therefore, it seems to us that the assessments based on the requirement of ICMS and fines for "fictitious exports" in the face of fuel distributors are undue, as they result from a systemic failure unrelated to the actions of these companies, with the export being duly characterized for all purposes . In turn, the solution to the problem depends on a future and expected joint technical-normative change between the State and District Treasury and the Federal Revenue, designed to facilitate the registration of tax documents, in order to cease the undue issuance of assessments based on this inadequacy of the Siscomex Portal.
To carry out the shipment endorsement as provided for in this article, the customs inspection must ensure of the origin of the divergence and, without prejudice to the adoption of other applicable legal measures, communicate to the transporter or exporter, when applicable, the need to: I – correct the shipping data registered in the system; II – present documents proving corrections in the shipping documents; III – correction Belgium Phone Number Data of DU-E." In this way, for the purposes of correcting the system and adapting the facts (lack of endorsement of invoices) to reality (export of products), it is understood that it is up to the State and District Inspection to request the Revenue to manually process the DU-E, instead of imposing ICMS and fines on distributors for committing such an alleged infraction.
Conclusion Therefore, it seems to us that the assessments based on the requirement of ICMS and fines for "fictitious exports" in the face of fuel distributors are undue, as they result from a systemic failure unrelated to the actions of these companies, with the export being duly characterized for all purposes . In turn, the solution to the problem depends on a future and expected joint technical-normative change between the State and District Treasury and the Federal Revenue, designed to facilitate the registration of tax documents, in order to cease the undue issuance of assessments based on this inadequacy of the Siscomex Portal.