Anticipated Payment of ICMS

a New Era for the Tax?

Abstract

This article will analyze the anticipated payment of ICMS, whereby States demand from the taxpayer the payment of the tax on the exit of goods from their establishment at the time of purchase of their inputs and/ or goods for resale. The first part of the article will be dedicated to the conceptualization of the “anticipation of ICMS”, by analyzing the normative statements that introduced it in state legislations and identifying their different species. The second part of this article will analyze the compatibility of the “anticipation of ICMS” with the Constitution, as well as with the Tax Code, the Kandir Law and the Fiscal Responsibility Law.