The Resolution SEFAZ RJ #. 1,000 / 2016, enacted on 27 April, 2016, determined the dismissal of tax assessments and written notices claiming the payment of the State VAT (ICMS) on the importation of goods without change of ownership.
As we have previously reported, the Rio de Janeiro General Tax Attorney, based on a precedent granted by the Plenary Sitting of the Brazilian Supreme Court (RE # 540.829- SP), had issued the Notice PGE/ PG/PG 2/ nº 862/2015 expressly authorizing Public Tax Attorneys not to appeal or contest claims challenging the imposition of State VAT (ICMS) on the importation of goods without change of ownership.
The Resolution SEFAZ RJ # 1,000/2016 determines the dismissal of the tax assessments and written notices claiming the payment of State VAT (ICMS) on the importation of goods without change of ownership of the correspondent goods and also prevented the issuance of new tax assessments and written notices on the same subject.
The Resolution SEFAZ RJ # 1,000/2016 states that the VAT (ICMS) has to be paid only at the time of the nationalization of the imported goods or in the event of termination of special customs regimes.
Note that, although the Resolution SEFAZ RJ # 1,000/2016 expressly forbids the refund of the VAT (ICMS) paid on importation without change of the ownership of the goods, this is only applicable to administrative tax refunds, since a Resolution cannot block a legal right granted by the Brazilian National Tax Code.
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