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Decreto prorroga suspensão de prazos para processos na área fazendária

1 de junho de 2020 Nayanna Ximenes

O Governo do Estado decidiu prorrogar por mais um mês – até 30 de junho – a suspensão de prazos processuais tributários, no âmbito da secretaria estadual de Fazenda, que se expiraria em 31 de maio. O Diário Oficial publica nesta segunda-feira (O1/6) o decreto nº 15.447 definindo as novas regras.

A medida altera decreto anterior, o de nº 15.426, de 29 de abril de 2020, relativamente ao lançamento tributário, em decorrência da Situação de Emergência, por conta da pandemia do coronavírus, determinada pelo decreto nº 15.396, de 19 de março de 2020.

A prorrogação da suspensão de prazos tem validade para todos os casos já previstos no decreto anterior, exceto em que a constituição do crédito tributário, mediante o lançamento, seja necessária para se prevenir a decadência, ou, a critério do Superintendente de Administração Tributária (SAT), justifique a medida.

No que se refere ao artigo 5º do novo decreto, estão suspensos os cancelamentos e as suspensões de inscrição estadual até 31 de julho de 2020. Até então a única exceção a essa regra eram os casos de dolo, fraude ou simulação.

O Governo do Estado ainda amplia o rol de hipóteses em que será possível suspender/cancelar a inscrição estadual: a pedido do contribuinte; indeferimento do pedido de baixa em razão de pendências fiscais; casos em que o produtor rural cujo direito de uso da terra decorra de contrato, deixa de renová-lo antes do seu vencimento.

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