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Federal Legislation
COSIT EXECUTIVE DECLARATORY ACT No. 009, MAY 10, 2021 Clarifies the Review of Technical Pronouncements No. 17, issued by the Accounting Pronouncements Committee (CPC).
HSCE Comments The General Coordination of Taxation (Cosit) declares that the Revision of CPC No. 17, published on 02/12/2021, does not contemplate modification or adoption of accounting methods or criteria, or said modification or adoption does not produce effects on the calculation of federal taxes.
PGFN-ME ORDER No. 246, OF MAY 24, 2021 Approves SEI OPINION No. 7698/2021/ME on the occasion of the judgment of Theme 69 of General Repercussion.
HSCE Comments It provides for the observance of the procedures of the judgment that judged the Declaratory Embargoes in RE 574,706/PR, which at the time of the judgment of Theme 69 of the General Repercussion (STF), “ICMS does not compose the calculation basis for the incidence of PIS and COFINS”; Furthermore, the ICMS that does not compose the calculation basis for the PIS and COFINS contributions is the one highlighted in the invoices. The effects of the decision are in force after 03/15/2017, except for legal and administrative actions filed until 03/15/2017.
State Legislation
B.C
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AL
SURE REGULATORY INSTRUCTION No. 002, OF MAY 21, 2021 Establishes the values for the purpose of charging ICMS through tax substitution.
HSCE Comments: Changes the values related to sales to end consumers in transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks, for the purpose of charging ICMS-ST. This rule comes into effect from 05/24/2021.
SURE NOTICE No. 060, MAY 21, 2021 Establishes the values for the purpose of charging ICMS through tax substitution.
HSCE Comments: Changes the values related to sales to end consumers in transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks, for the purpose of charging ICMS-ST. This rule comes into effect from 05/24/2021.
AP
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AM
GSEFAZ RESOLUTION No. 010, OF MAY 18, 2021 Establishes the values for the purpose of charging ICMS through tax substitution.
HSCE Comments: Changes the values related to sales to end consumers in beer transactions, for the purpose of charging ICMS-ST. This rule comes into effect from 05/20/2021.
BA
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EC
REGULATORY INSTRUCTION No. 049, OF MAY 11, 2021 Establishes the values for the purpose of charging ICMS through tax substitution.
HSCE Comments: Changes the values related to sales to the final consumer in ice cream transactions, for the purpose of charging ICMS-ST. This rule comes into effect from 05/21/2021.
REGULATORY INSTRUCTION No. 050, OF MAY 11, 2021 Establishes the values for the purpose of charging ICMS through tax substitution.
HSCE Comments: Changes the values related to sales to end consumers in transactions involving mineral water and ice, energy and isotonic drinks, soft drinks, and beer and draft beer, for the purpose of charging ICMS-ST. This rule comes into effect from 05/21/2021.
DF
ORDINANCE No. 121, OF APRIL 30, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table for calculating ICMS due for tax substitution in transactions involving beers and soft drinks. This rule comes into effect from 05/20/2021.
ORDINANCE No. 147, OF MAY 26, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table for calculating ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks, hydro-electrolytic (isotonic) drinks, energy drinks and mineral water. This rule comes into effect from 01.06.2021.
EN
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GO
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BAD
GABIN ORDINANCE No. 182, OF MAY 10, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table for calculating ICMS due for tax substitution in transactions involving soft drinks. This rule has retroactive effects to May 14, 2021.
GABIN ORDINANCE No. 194, OF MAY 20, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table for calculating ICMS due for tax substitution in beer transactions. This rule comes into effect from 04/25/2021.
MT
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MS
SAT ORDINANCE No. 2,844, OF MAY 10, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in operations, fresh grape wines, long-life milk and mixes and preparations for bread. This standard takes effect from 05/12/2021.
SAT ORDINANCE No. 2,847, OF MAY 20, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages, soft drinks, draft beer, beer, soft drinks and long-life milk. This rule comes into effect from 05/24/2021.
ORDINANCE/SAT No. 2,851, OF MAY 31, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks. This standard comes into effect from 02.06.2021.
MG
SUTRI ORDINANCE No. 1,068, OF MAY 25, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beers, draft beers and mixed alcoholic beverages of beer or draft beer. This standard comes into effect from 05/31/2021.
SUTRI ORDINANCE No. 1,065, OF MAY 25, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks and hydroelectrolytic (isotonic) or energy drinks. This standard comes into effect from 05/31/2021.
SHOVEL
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PB
SEFAZ ORDINANCE No. 058, OF MAY 19, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 20.05.2021.
PR
TAX PROCEDURE STANDARD No. 027, OF MAY 6, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This standard discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.05.2021.
TAX PROCEDURE STANDARD No. 031, OF JUNE 1, 2021 Amends the Reference Values Table for ICMS-ST collection purposes.
HSCE Comments: This standard discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.06.2021.
FOOT
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IP
UNATRI NORMATIVE ACT No. 014, OF MAY 26, 2021 Amends UNATRI Normative Act No. 025/2009, which provides for reference market prices in transactions involving the products it specifies.
HSCE Comments: Provides for reference market prices in relation to transactions involving aperitifs, rum and mixed alcoholic beverages. This standard comes into effect from 01.06.2021.
RJ
CODIN ORDINANCE No. 012, OF MAY 4, 2021 It determines procedures for the purposes of handling the request for a differentiated taxation regime established by Law No. 9,025/20, and provides other measures.
HSCE Comments: This ordinance establishes a Standard Operating Procedure (SOP) for handling requests for tax incentives under Law No. 9,025/2020 and Decree No. 47,437/2020, which establishes and regulates, respectively, the differentiated taxation regime for the wholesale sector. This rule comes into effect from May 21, 2021.
RN
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RS
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RO
GAB/CREN REGULATORY INSTRUCTION 038, MAY 28, 2021 Establishes the Tax Schedule for goods and products and provides other measures.
HSCE Comments: This normative instruction establishes the Tax Schedule and the Price Bulletin for operations with soft drinks. This standard takes effect from 01.06.2021.
RR
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SC
DIAT ACT No. 022, MAY 18, 2021 Establishes the Tax Schedule for goods and products and provides other measures.
HSCE Comments: This standard establishes the Tax Schedule and the Price Bulletin for operations involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. This standard comes into effect from 01.06.2021.
DIAT ACT No. 027, MAY 27, 2021 Establishes the Tax Schedule for goods and products and provides other measures.
HSCE Comments: This standard establishes the Tax Schedule and the Price Bulletin for operations involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. This standard comes into effect from 01.06.2021.
SP
CAT ORDINANCE No. 029, OF MAY 13, 2021 Amends Ordinance CAT 18/21, of 23-03-2021, which provides for requests for special regimes provided for in articles 479-A and 489 of the ICMS Regulation.
HSCE Comments: This ordinance establishes a standard procedure for taxpayers who wish to apply for a special tax payment regime and comply with tax obligations. This rule has retroactive effects from 05/14/2021.
CAT ORDINANCE No. 031, OF MAY 19, 2021 Discloses the values for the ICMS-ST calculation basis.
HSCE Comments: This ordinance establishes the Tax Schedule and the Price Bulletin for operations involving ice cream and ice cream preparations in machines. This standard has retroactive effects from 01.04.2021.
IF
SEFAZ ORDINANCE No. 158, OF MAY 21, 2021 Discloses the values for the ICMS-ST calculation basis.
HSCE Comments: This ordinance establishes the Tax Schedule and the Price Bulletin for operations involving soft drinks, beer and draft beer. This standard comes into effect from 05/26/2021.
SEFAZ ORDINANCE No. 160, OF MAY 25, 2021 Provides for the inventory survey of food products due to the inclusion of said products in the tax substitution regime.
HSCE Comments: This ordinance regulates inventory surveys for the inclusion of operations involving cooked or stuffed pasta (with meat or other substances) or prepared in another way), except for instant pasta, CEST 17.048.00, in the ST regime. This standard is effective as of May 26, 2021.
TO
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