One of the duties of the Brazilian citizen is the payment of taxes owed within the deadline set by law. However, in adverse moments such as, for example, what the world went through with the Covid-19 Pandemic in 2020, things can get out of control and the economy suffers the consequences directly
In extreme crisis situations like this, so that tax collection is not compromised, The Public Authority usually adopts a series of measures that assist taxpayers in fulfilling their payments, keeping your revenue flow in order
However, public bodies do not always provide the necessary efficiency for negotiations to be carried out as expected. An importer that operates in the trade of children's products in SC, saw your debts being registered in Active Debt and appealed to the programs you were entitled to. During the pandemic, I ended up contracting a series of debts with the São Paulo Department of Finance. So I tried to join the Paulista Agreement program that promised, among other benefits, the reduction of the fine and the interest that existed on the outstanding amounts, report the owner
Data from the National Committee of Finance Secretaries (Comsefaz) indicates that, only in the second quarter of 2020, beginning of the pandemic, the collection of ICMS (Tax on the Circulation of Goods and Services) in Brazilian states experienced an average deficit of 18% compared to the previous year, what led to the creation of programs like the "Paulista Agreement", for example
The company, that was within the deadline of the Paulista Agreement, formalized the payment terms and a new invoice was requested. The system, besides not making this new issuance, prevented the company from making a new installment request, inclusive within the enrollment period, contrary to the requirements set out in the Notice. All of this, triggering feelings of helplessness and frustration.After numerous attempts, all duly recorded, the taxpayer decided to seek professional help and was able to be included in the Installment Payment Program through the courts – Paulista Agreement
According to Dr. Victor Volpe Nogueira de Lima, tax lawyer, partner at Nogueira Lima Law, many citizens do not resort to Justice in cases like this, for fear of the bureaucracy involved, but also by the false impression that the effort will be in vain: "In these cases, it is possible to file a Writ of Mandamus that guarantees the clear and certain right, that was violated by Public Authority, explain
The lawyer advises that, in cases like this, all attendances should be documented, whether through protocol numbers or through prints and emails exchanged with the involved agency. And what, in the face of the exhaustion of possibilities for a solution, the person seeks a specialized lawyer, that will provide the necessary resources so that the citizen is not harmed
In the case presented, once the good faith of the businessman was established, the clear and certain right to be reintegrated into the Paulista Agreement Program was recognized, with the right to reissue the invoices and acknowledging the violation of the right to effect the adherence to that request made previously
