According to the Normative Instruction of the Municipality of São Paulo SF/SUREM 8, of June 1, 2023, legal entities responsible for the management of the network of establishments, as well as for the capture and transmission of transactions made with credit card, debit card, prepaid card, postpaid card and similar, transfer of funds, electronic transactions of the Instant Payment System and other electronic payment instruments remain obliged to deliver the DIMP/DOC in the Municipality of São Paulo.
The Judiciary, however, granted an injunction in favor of FEBRABAN's affiliates, suspending the need to submit the DIMP-DOC established by the Municipality of São Paulo, in view of the duty of secrecy regarding the information that must be reported in said document.
Although this decision is applicable only to banks affiliated to FEBRABAN, we believe that it is a good precedent that can be invoked in court by other market players that are also subject to the delivery of this ancillary obligation, such as payment institutions and sub-accreditors.
Note that the possibility of judicial discussion in reference concerns the accessory obligation that was created by the Municipality of São Paulo. The discussion regarding the (in)constitutionality of the DIMP within the scope of the States remains pending judgment by the STF in ADIN.
If interested, we remain available to assist in the judicialization of the subject, as well as to resolve any doubts.
BTLAW tax team