Sefaz Resolution No. 135/2017 was published in the DOE-RJ on September 22, 2017, to extend the deadline for delivery of the Declaration of Use of ICMS Tax Benefit (DUB-ICMS), relating to the 1st half of 2017.

 

The DUB-ICMS can be presented until 15.10.2017.The previously scheduled deadline was until 24.9.2017.

 

The statement is intended to inform the amounts not paid as ICMS, as a result of the use of tax incentives and benefits, or their non-use, at each calculation period.