Recently the government of the State of So Paulo instituted the So Paulo Forma bill of sale, regulated for Law 12,685/07, that it deals with the devolution the consumer of, in the maximum, 30% (thirty percent) of the ICMS collected for the commercial establishments, that is, when requesting the emission of the So Paulo Forma bill of sale for the diverse commercial establishments of the State of So Paulo, the consuming one starts to generate, in its favor, credits that they can be used of the following form: discounting in the value of the IPVA of the following exercise (relative discounting to the percentage destined to the state safes), credit in current account and/or saving, kept in banking institution of the National or credited Financial System in invoice of credit card, since that emitted in Brazil. In the two last hypotheses, the deposit or the credit alone will be effected if the value to correspond, at least, R$ 25,00. Evidently the So Paulo Forma bill of sale will only have validity in case that the commercial establishment is contributing of ICMS, having to consist number of the CPF of the consumer. Valley to stand out that such benefit could not be used in case of rendering of services of telecommunications and supply of electric energy and canalized gas, as well as, physical or legal people who if find defaulters before the government of the State. In the reality the intention of the government is to delegate to the consumer a parcel of its fiscalizador power, so that it increases the tax collection considerably, masked for the Program of Stimulaton to the Fiscal Citizenship. Thus, the consumer acts as fiscal some credits in exchange for. Moreover, objective the combat the fiscal tax evasion. Evident that the Government of the State of So Paulo would not carry through such enterprise if was not for benefiting the public coffers.
The institution of the So Paulo, masked Forma bill of sale with the concession of innumerable benefits to the consumer, aims at to control the fiscal tax evasion for the commercial establishments that, from the emission of the Note, will pay more taxes to the government of State. It is evident that the increase of the tax burden of such establishments will be repassed to the consumer in the prices of the products or supplied services. Moreover, when supplying its CPF the emission of the So Paulo Forma bill of sale, the government of the State will have bigger control of its expenses and, consequentemente, of its profits (income), taking such information the relevancy of the Federal Prescription. Salient, still, that the financial return for the consumer in the credit form, benefit granted for the emission of the Note, beyond to be insignificant, not paid the work of inspector tributary, as well as, the considerable increase of the tax burden and the prices of the merchandises and services that will be visible only in few years, beyond the risk of being considered defaulter for the Lion. Being thus, we must question if really the emission of the So Paulo Forma bill of sale brings benefits to the consumer, or if we are, only, being plus a public officer with more duties of what right.