SEFAZ

SEFAZ is the acronym for Secretaria da Fazenda, the finance secretariat of a Brazilian state government. There is no national SEFAZ; each state and the Federal District maintains its own SEFAZ to manage fiscal policy, tax administration, and revenue collection within the state.

Core responsibilities of SEFAZ agencies include administering state taxes (primarily ICMS, a value-added tax on goods and some services), maintaining taxpayer registries, enforcing tax compliance, and managing the state's revenue and financial operations. They oversee digital tax systems and documentation, including electronic invoicing and other SPED-related platforms, and coordinate with the federal tax authority on issues that span state and federal jurisdictions.

Organizationally, SEFAZ offices are part of the state executive branch and operate under the state's finance and planning framework. Each state has its own SEFAZ with variations in scope and program execution. Common examples include SEFAZ-SP (São Paulo), SEFAZ-RS (Rio Grande do Sul), SEFAZ-BA (Bahia), and SEFAZ-MG (Minas Gerais).

In intergovernmental matters, SEFAZ units participate in national coordination through Confaz and the SPED system to standardize tax reporting and compliance across states. These agencies play a central role in tax collection, revenue management, and the modernization of tax administration within their jurisdictions, with ongoing efforts to digitize processes and enhance compliance and oversight.