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Artigo

With the publication of CAT Ordinance No. 04/22, the mandatory use of the Electronic Refund Management System - e-Ressarcimento - was extended from 02/01/2022 to 09/01/2022, for the refund of tax withheld by tax substitution or in advance, thus amending item II of article 37 of CAT Ordinance No. 42 of 2018, which deals with the complement and refund of tax withheld by passive subjection by substitution or in advance and provides for related procedures.

Source: https://legislacao.fazenda.sp.gov.br/Paginas/Portaria-CAT-4-de-2022.aspx

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