The CAT 42/2018 is responsible for the refund and complement of the ICMS collected through the tax substitution to the state of São Paulo and since January 2019 is the only legal provision in force for companies to enforce such a right.
In articles 265 and 269 to 272, the ICMS Regulation specifies the hypotheses of application of the right to refund as well as the obligation to the complement and the forms of use by the company.
The electronic e-reimbursement environment for the processing of reimbursement and complement information is the big news of CAT42.
The electronic environment e-ressarcimento for the processing of refund and complement information is the big news of CAT 42.
There we will find all information about the processing and release of the amounts claimed and the current account of refund credits with the balance of amounts already used and to be used. With CAT 42, we again have calculations based on inventory controls, per item of merchandise, replacing the control previously made in EFD ICMS / IPI, in addition to new technologies implemented in the process, such as TED – Electronic Transmission of Documents, already in operation, for sending and initial validation of the files and part of the system that already works to receive the calculated values.
The information in the files is intended to identify and quantify the total amount of tax paid by the replaced company, the amounts to be refunded and to be supplemented.