Tax Anticipation of ICMS in the State of Espírito Santo
DOI:
https://doi.org/10.23925/cintec.v3i2.72975Keywords:
Tax Anticipation , ICMS , Tax Inspection, Tax LawAbstract
Objective: this technical article aims to better elucidate the partial tax anticipation of ICMS in the State of Espírito Santo, emphasizing the fiscal and operational implications of its application in the interstate acquisition of goods subject to this regime.
Problem Diagnosis: Companies have faced difficulties in fulfilling their tax obligations. This is evidenced by the figures related to the ongoing inspection program designed to combat tax evasion. The various initiatives by the tax administration to raise awareness among taxpayers and professionals about this tax regime have not been sufficient in terms of guidance.
Methodology/Approach: the article presents the legal foundations and relevant legislation for partial tax anticipation, the types of goods subject to the regime, and the specific rules for businesses under the Simples Nacional and the ordinary tax regime.
Results: using practical examples of tax calculation, the paper demonstrates how tax anticipation impacts retail and wholesale companies, especially regarding tax compliance and cash flow.
Contribution: this research highlights the importance of adequate tax planning and compliance as essential tools for mitigating fiscal risks and efficiently managing working capital.
References
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