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Artigo

CONFAZ Legislation

Agreements

ICMS AGREEMENT No. 212, OF DECEMBER 9, 2021 Amends ICMS Agreement No. 68/21.

HSCE Comments: Amends ICMS Agreement No. 68/21, which authorizes the State of Paraná to waive the fine through the installment payment of tax debts related to ICMS, in the manner specified. This rule comes into effect from 10.12.2021.

ICMS AGREEMENT No. 227, OF DECEMBER 9, 2021 Amends ICMS Agreement No. 66/94.

HSCE Comments: Amends ICMS Agreement No. 66/94, which authorizes the States of Acre, Amazonas and Rondônia to grant ICMS exemption on transactions involving cupuaçu and açaí pulp. This rule comes into effect from 12/13/2021.

Protocols

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Federal Legislation

RFB REGULATORY INSTRUCTION No. 2,055, OF DECEMBER 6, 2021 Provides for restitution, compensation, reimbursement and refund, within the scope of the Special Secretariat of the Federal Revenue of Brazil.

HSCE Comments: Provides for the regulation of requests for refunds, compensation, reimbursement and reimbursement, at the Brazilian Federal Revenue Service (RFB), in the case of collection of taxes administered by the RFB; other revenues collected in Darf or GPS; IPI, PIS/Pasep, Cofins and Reintegra credits; and family allowance and maternity allowance quotas.

ICMS AGREEMENT No. 211, OF DECEMBER 9, 2021 Amends ICMS agreement no. 139/18, which authorizes the state of Rondônia to reduce fines and other legal additions. 

HSCE Comments: This agreement amends ICMS Agreement No. 139/2018, which authorizes the State of Rondônia to reduce fines and other legal additions, and to grant installment payments of tax debts related to ICMS, to extend, from 12/30/2021 to 06/30/2022, the maximum deadline for formalizing a request to join the program.

ICMS AGREEMENT No. 212, OF DECEMBER 9, 2021 Amends ICMS agreement no. 6/21, which authorizes the state of Paraná to waive the fine through the installment payment of tax debts related to ICMS. 

HSCE Comments: This agreement amends ICMS Agreement 68/2021, authorizing the State of Paraná to establish a program for the installment payment of tax debts related to ICMS due by tax substitution, the generating facts of which occurred up to May 31, 2020, which were the subject of a self-regularization notice by the state tax authorities to retail establishments of pharmaceutical products, referring to bonus operations intended for retail establishments, without withholding ICMS due for subsequent operations, extending, from December 31, 2021 to March 31, 2022, the maximum deadline for joining said program.

ICMS AGREEMENT No. 221, OF DECEMBER 9, 2021 Provides for the accession of the State of Goiás and amends ICMS Agreement No. 35/20.

HSCE Comments: This agreement provides for the adhesion of the State of Goiás and amends agreement 35/20, which authorizes the federated units mentioned to grant presumed ICMS credit to taxpayers included in a state program to encourage culture.

ICMS AGREEMENT No. 232, OF DECEMBER 17, 2021 Amends the Single Annex of ICMS Agreement No. 31/19.

HSCE Comments: This agreement amends ICMS Agreement 31/2019, which authorizes the remission of tax credits, including fines and interest, relating to transactions covered by ICMS carried out by specified taxpayers.

B.C

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AL

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AP

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AM

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BA

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DECREE No. 34,216, OF AUGUST 25, 2021 Amends RICMS/CE to grant ICMS exemption.

HSCE Comments: Amends the RICMS/CE to grant exemption from ICMS on transactions involving canned sardines and tuna, which are now considered, under the terms of ICMS Agreement 224/21, as items of popular consumption that make up the basic food basket. This rule comes into effect as of September 1, 2021.

REGULATORY INSTRUCTION No. 083, OF AUGUST 20, 2021 Amends the sole annex of Normative Instruction No. 02/21, which establishes the amounts for charging ICMS through tax substitution.

HSCE Comments: Amends the single annex provided for in Normative Instruction No. 02/21, which discloses the value relating to the sale of dairy products to the final consumer. This standard shall come into effect as of September 7, 2021.

REGULATORY INSTRUCTION No. 084, OF AUGUST 20, 2021 Amends the sole annex of Normative Instruction No. 22/19, which establishes the values for charging ICMS through tax substitution.

HSCE Comments: Amends the sole annex provided for in Normative Instruction No. 22/19, which discloses the value relating to the sale of ice cream and popsicles to the final consumer. This standard shall come into effect as of September 7, 2021.

REGULATORY INSTRUCTION No. 085, OF AUGUST 20, 2021 Amends the sole annexes of Normative Instructions No. 05/19 and 06/19, which establish the amounts for charging ICMS through tax substitution.

HSCE Comments: Amends the sole annexes provided for in Normative Instructions No. 05/19 and 06/19 that disclose the values related to the sale to end consumers of energy and isotonic drinks and soft drinks. This standard takes effect from September 7, 2021.

DF

DECREE No. 42,463, OF AUGUST 30, 2021 Amends Decree No. 18,955/97 regarding the ST regime.

HSCE Comments: Amends the RICMS/DF, regarding the tax substitution regime in transactions involving beers, draft beers, soft drinks, water and other beverages, to regulate the provisions of ICMS Protocol 84/19, which mainly provides for the exclusion of the State of Santa Catarina from ICMS Protocol 11/91, which provides for the tax substitution regime in transactions involving cold beverages, in relation to transactions involving mineral or drinking water. This rule takes effect from August 31, 2021.

EN

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GO

SIF REGULATORY INSTRUCTION No. 021, AUGUST 20, 2021 Amends Annex I of Ordinance No. 001/19-SIF, which adopts current values of goods for the purposes of the ICMS ST calculation basis.

HSCE Comments: Amends Ordinance No. 001/19, which publishes the prices of products related to operations involving beer, draft beer, soft drinks and energy drinks. This rule comes into effect from 25.08.2021.

SIF REGULATORY INSTRUCTION No. 022, AUGUST 20, 2021 Amends Annex I of Ordinance No. 002/19-SIF, which adopts current values of goods for the purposes of calculating the ICMS ST.

HSCE Comments: Amends Ordinance No. 001/19, which publishes the prices of products related to the operations of the milk and dairy products group. This rule comes into effect from 25.08.2021.

BAD

GABIN ORDINANCE No. 313, OF AUGUST 6, 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 water transactions. This rule comes into effect from 08/12/2021.

LAW No. 11,527, OF AUGUST 20, 2021 Amends the Law that provides for basic food basket products.

HSCE Comments: Amends Law No. 10,467/1616 to include feminine hygiene products in the basic food basket. This rule comes into effect on 20 August 2021.

GABIN ORDINANCE No. 330, OF AUGUST 13, 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 mineral water. This rule comes into effect from 20.08.2021.

GABIN ORDINANCE No. 335, OF AUGUST 19, 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 ice cream transactions. This rule comes into effect from 09/01/2021.

GABIN ORDINANCE No. 336, OF AUGUST 19, 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 wine, grappa and sparkling wine. This rule comes into effect from 24.08.2021.

MT

DECREE No. 1,005, OF JULY 9, 2021 Introduces changes to the ICMS Regulation.

HSCE Comments: Amends the RICMS/MT, granting a reduction in the calculation basis for transactions involving footwear, clothing, apparel and fabrics. This rule is effective from 01.08.2021 to 31.12.2021.

DECREE No. 1,052, OF AUGUST 4, 2021 Introduces changes to the ICMS Regulation.

HSCE Comments: Amends RICMS/MT authorizing the application of the reduction of the tax base in operations with paper, glass and plastic scrap. This standard takes effect from 01.08.2021.

MS

SAT ORDINANCE No. 2,876, OF AUGUST 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 alcoholic beverages, except beer and draft beer. This rule comes into effect as of 08/12/2021.

ORDINANCE No. SAT 2,877, OF AUGUST 13, 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 alcoholic beverages, except beer and draft beer, cement, beer, soft drinks and draft beer. This rule comes into effect from 08/17/2021.

SAT ORDINANCE No. 2,880, OF AUGUST 24, 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 wine, sparkling wine, energy drinks, mineral water, draft beer, wheat flour, bread mix and adult diapers. This rule comes into effect as of September 5, 2021.

SAT ORDINANCE No. 2,884, OF AUGUST 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 alcoholic beverages, beer and soft drinks, diapers and olive oil, and fruit juices. This rule comes into effect as of September 1, 2021.

SAT ORDINANCE No. 2,888, OF SEPTEMBER 2, 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 energy drinks, draft beers, soft drinks, diapers and gin. This rule comes into effect from 09/06/2021.

MG

SUTRI ORDINANCE No. 1,091, OF AUGUST 10, 2021 Amends Ordinance SUTRI 1,059/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks and hydroelectrolytic or energy drinks. This standard is in effect from 16.08.2021. 

SUTRI ORDINANCE No. 1,092, OF AUGUST 10, 2021 Amends Ordinance SUTRI 1,083/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages. This standard is in effect from 16.08.2021. 

SUTRI ORDINANCE No. 1,093, OF AUGUST 10, 2021 Amends Ordinance SUTRI 1,058/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer and draft beer and mixed alcoholic beverages of beer or draft beer. This standard is in effect from 16.08.2021.

SUTRI ORDINANCE No. 1,095, OF AUGUST 24, 2021 Amends Ordinance SUTRI 1,083/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving alcoholic beverages. This standard is in effect from 30.08.2021.

SUTRI ORDINANCE No. 1,096, OF AUGUST 24, 2021 Amends Ordinance SUTRI 1,059/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks and hydroelectrolytic or energy drinks. This standard is in effect from 08/30/2021.

SUTRI ORDINANCE No. 1,098, OF AUGUST 27, 2021 Amends Ordinance SUTRI 1,048/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving dry pet food for dogs and cats. This standard is in effect from 01.09.2021.

SUTRI ORDINANCE No. 1,099, OF SEPTEMBER 1, 2021 Amends Ordinance SUTRI 1,059/21, which discloses the weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.

HSCE Comments: 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 is in effect from 10/1/2021.

SHOVEL

ORDINANCE No. 604, OF SEPTEMBER 2, 2021 Amends SEFAZ Ordinance 1,726/16 to disclose amounts for ICMS collection by tax substitution

HSCE Comments: Amends Ordinance 1,726/16, which provides for the values for determining the calculation basis for ICMS due for tax substitution in transactions involving soft drinks, energy drinks and isotonic drinks. This rule comes into effect as of September 5, 2021.

PB

DECREE No. 41,500, OF AUGUST 12, 2021 Amends Decree No. 25,239/04 and discloses the amount for charging ICMS for tax substitution

HSCE Comments: Amends Decree No. 25,239/04, which provides for tax substitution on transactions involving pet food. This rule comes into effect on September 1, 2021.

DECREE No. 41,503, OF AUGUST 12, 2021 Amends appendix 5 of RICMS/PB, which provides for the collection of ICMS by tax substitution

HSCE Comments: Amends Annex 5 of RICMS/PB, which provides for tax substitution in transactions involving cold beverages and food products and revokes the product classified in CEST 03.010.03. This rule comes into effect from 08/13/2021.

DECREE No. 41,561, OF AUGUST 27, 2021 Amends appendix 5 of RICMS/PB, which provides for the collection of ICMS by tax substitution

HSCE Comments: Amends Annex 05 of RICMS/PB, regarding the tax substitution regime in beer transactions, to modify, from 18% to 25%, the internal tax rate provided for beer in PET packaging and beer in other packaging. This rule takes effect from 08/28/2021.

DECREE No. 41,569, OF AUGUST 30, 2021 Amends the sole annex of Decree No. 33,808/13, which provides for the collection of ICMS by tax substitution

HSCE Comments: Amends the sole annex of Decree No. 33,808/13 regarding the tax substitution regime for transactions involving construction, finishing, DIY or decorative materials. This rule shall come into effect on August 31, 2021.

PR

DECREE No. 8,242, OF AUGUST 5, 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 with products specified therein. This rule comes into effect as of 06.08.2021.

TAX PROCEDURE RULE No. 047, OF AUGUST 25, 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, soft drinks, energy drinks and isotonic drinks. This rule comes into effect from 09/01/2021.

PAND

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IP

UNATRI NORMATIVE ACT No. 020, OF AUGUST 6, 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, draft beer, vodka, aperitifs and rum, whiskey and wine. This rule comes into effect as of September 10, 2021.

UNATRI NORMATIVE ACT No. 022, OF AUGUST 16, 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 vodka, water with added salts, aperitifs and rum, tequila, liqueur, sake and vermouth, whiskey, wine, mineral water, sugar cane brandy and wine. This rule comes into effect from 17.09.2021.

UNATRI NORMATIVE ACT No. 023, OF AUGUST 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, soft drinks, sugarcane spirits, water with added salts, aperitifs and rum, tequila, liqueur, sake and vermouth, whiskey, sparkling wine and wine. This rule comes into effect from September 1, 2021.

RJ

SSER ORDINANCE No. 255, OF AUGUST 10, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

SSER ORDINANCE No. 256, OF AUGUST 10, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

SSER ORDINANCE No. 257, OF AUGUST 10, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

SSER ORDINANCE No. 258, OF AUGUST 10, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

SSER ORDINANCE No. 259, OF AUGUST 10, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

SSER ORDINANCE No. 260, OF AUGUST 10, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

SSER ORDINANCE No. 261, OF AUGUST 11, 2021 Adds goods to the Sole Annex of Ordinance SSER No. 238/20, which provides for the calculation basis for substitution tax. 

HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks, with effect from 09/01/2021. 

LAW No. 9,391, OF SEPTEMBER 2, 2021 Internalizes ICMS Agreement 224/17 and grants ICMS exemption.

 HSCE Comments: Internalizes ICMS Agreement 224/17, which authorizes the granting of ICMS exemption on internal transactions with products essential for popular consumption that make up the basic food basket, in relation to internal transactions with rice and beans that will be regulated by the executive branch, with effect from 09/03/2021. 

RN

APPROVAL ACT GS/SET No. 016, OF AUGUST 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 beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This rule comes into effect as of 08/27/2021.

RS

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RO

DECREE No. 26,361, OF AUGUST 31, 2021 Changes, adds and revokes RICMS/RO devices.

 HSCE Comments: Amends, adds and revokes provisions of RICMS/RO regarding operations with soft drinks, detergents, beers and non-alcoholic beverages. This rule comes into force according to the validity period set forth in each ICMS Agreement indicated in the decree. 

SEFIN-GETRI REGULATORY INSTRUCTION No. 068, OF AUGUST 31, 2021 Amends, adds and revokes items of Normative Instruction No. 017/2019/GAB/CRE which provides for the values of tax substitution.

 HSCE Comments: Amends IN GAB/CRE No. 17/19, which establishes PMPF, regarding operations involving water, beer, energy drinks and soft drinks. This standard comes into force on 09/01/2021.

RR

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SC

DIAT ACT No. 049, OF AUGUST 25, 2021 Amends DIAT Act No. 010/21, which establishes the ICMS-ST calculation basis.

HSCE Comments:  Amends DIAT Act No. 010/21 regarding the ST regime in transactions involving beer, draft beer, soft drinks, hydroelectrolytic and energy drinks. This rule comes into effect from 01.09.2021.

DIAT ACT No. 048, OF AUGUST 25, 2021 Repeals provisions of DIAT Act No. 17 of 2011, which establishes the ICMS-ST calculation basis.

HSCE Comments:  Repeals DIAT Act No. 017/11 regarding the ST regime in transactions involving meat and meat products. This rule comes into effect from September 1, 2021.

SEF ORDINANCE No. 338, OF AUGUST 27, 2021 Revokes the SEF Ordinances that approve the values referring to the ICMS-ST calculation basis.

HSCE Comments:  Repeals the SEF Ordinances that approve the values referring to the ICMS-ST calculation basis in transactions involving scrap, fresh oranges, onions, tomatoes, seafood products, garlic, apples, rice, pork, beans, among others. This rule comes into effect as of September 1, 2021.

SP

CAT ORDINANCE No. 058, OF AUGUST 6, 2021 Amends Ordinance CAT 84/19, which establishes the calculation basis for ICMS-ST.

HSCE Comments: Establishes the values for the calculation basis of ICMS ST in transactions involving cleaning materials. This standard takes effect from 10/1/2021.

CAT ORDINANCE No. 062, OF AUGUST 26, 2021 Discloses the MVA percentages to be used to compose the ICMS-ST calculation base.

HSCE Comments: Discloses the MVA percentages to be used to compose the ICMS-ST calculation basis in transactions involving stationery products. This standard is in effect from 01.09.2021.

CAT ORDINANCE No. 063, OF AUGUST 30, 2021 Amends Ordinance CAT 19/21, which establishes the calculation basis for ICMS-ST.

HSCE Comments: Establishes the values for the calculation basis of ICMS ST in operations involving ice cream and ice cream preparations in machines. This standard is in effect from 01.09.2021.

CAT ORDINANCE No. 067, OF AUGUST 31, 2021 Discloses the MVA percentages to be used to compose the ICMS-ST calculation base.

HSCE Comments: Discloses the MVA percentages to be used to compose the ICMS-ST calculation base in transactions involving chocolate eggs, valid between 01.09.2021 and 31.08.2021. This standard is in effect from 01.09.2021.

IF

SEFAZ ORDINANCE No. 241, OF AUGUST 12, 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, syrup or concentrated extract intended for the preparation of soft drinks in pre-mix and post-mix machines, hydroelectrolytic (isotonic) and energy drinks, and mineral water. This standard shall come into effect as of 08/17/2021.

DECREE No. 40,968, OF AUGUST 23, 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 ice cream transactions. This rule comes into effect from 01.09.2021.

TO

SAT REGULATORY INSTRUCTION No. 024, OF AUGUST 24, 2021 Changes the values of Newsletter products.

HSCE Comments: Changes the values of the products in the Information Bulletin that establishes the values of the ICMS calculation base in transactions involving beer. This rule takes effect from 01.09.2021.

SAT REGULATORY INSTRUCTION No. 025, OF AUGUST 24, 2021 Changes the values of Newsletter products.

HSCE Comments: Changes the values of the products in the Information Bulletin that establishes the values of the ICMS calculation basis for transactions involving energy products. This rule is in effect from 01.09.2021.

SAT REGULATORY INSTRUCTION No. 026, OF AUGUST 24, 2021 Changes the values of Newsletter products.

HSCE Comments: Changes the values of the products in the Information Bulletin that establishes the values of the ICMS calculation basis for transactions involving soft drinks. This standard is in effect from 01.09.2021.

SAT REGULATORY INSTRUCTION No. 027, OF AUGUST 24, 2021 Changes the values of Newsletter products.

HSCE Comments: Changes the values of the products in the Information Bulletin that establishes the values of the ICMS calculation basis for wine transactions. This rule is in effect from 01.09.2021.

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