ICMS AGREEMENT No. 188, OF OCTOBER 20, 2021 Authorizes the State of Rio Grande do Sul to waive interest and ICMS fines on transactions involving garlic bread.
HSCE Comments: The State of Rio Grande do Sul is authorized to waive the payment of interest and fines on ICMS tax credits, whether constituted or not, registered or not in Active Debt, including those filed in court, arising from the difference between the rate of 12% (twelve percent) and the State's modal rate, related to transactions with garlic bread, provided that the triggering events occurred up to December 31, 2020. This rule takes effect from October 22, 2021.
ICMS AGREEMENT No. 190, OF OCTOBER 20, 2021 Revives and amends ICMS Agreement No. 155/19, which authorizes the federated units mentioned to establish an amnesty program for tax debts related to ICMS.
HSCE Comments: The Federal District is hereby authorized to establish a program for the partial remission of tax debts and partial amnesty of its fines and interest related to ICMS, whether or not constituted, registered or not in active debt, filed or not, of debts whose taxable events occurred up to December 31, 2020, hereinafter referred to as REFIS-DF 2020, prohibiting the refund or offset of amounts already paid. This rule comes into effect as of October 22, 2021.
Protocols
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Federal Legislation
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State Legislation
B.C
SEFAZ ORDINANCE No. 321, OF OCTOBER 25, 2021 Update the minimum values for ICMS-ST charging.
HSCE Comments: Approves the Price List and sets the minimum values for the ICMS calculation basis applicable to operations and services involving ice cream, mineral water, bananas, coffee, nuts, flour, among others. This standard comes into effect from October 28, 2021.
DIAT REGULATORY INSTRUCTION No. 001, OF OCTOBER 26, 2021 Provides for the simplification of the ICMS calculation.
HSCE Comments: Provides for the simplification of the calculation of ICMS to be collected on interstate entries of goods from other states or the Federal District, in transactions subject or not to the end of taxation, and in acquisitions in public tenders. This rule comes into effect from October 27, 2021.
DECREE No. 10,359, OF OCTOBER 25, 2021 Establishes the 2021 Fiscal Recovery Program.
HSCE Comments: Amends Decree No. 7,793/2021, which regulates Law No. 3,673/2020, which institutes REFIS 2021, for the settlement of tax debts related to ICMS, constituted or not, registered or not in active debt, due until 12/31/2020, extending the deadline for joining said program, from 09/30/2021 to 12/17/2021. This rule takes effect from 11/04/2021.
LAW No. 3,794, OF OCTOBER 25, 2021 Provides for the encouraged installment payment of tax debts.
HSCE Comments: Provides for the incentivized installment payment of tax debts related to ICMS, to authorize the executive branch to institute REFIS 2021 for the settlement of tax debts related to ICMS, constituted or not, registered or not in active debt, with taxable events due up to 12/31/2020. This rule takes effect from 11/4/2021.
AP
DECREE No. 3,680, OF OCTOBER 8, 2021 Amends and extends the Decree that establishes the ICMS Installment Program.
HSCE Comments: Amends Decree No. 1,308/2021, which establishes the ICMS Debt Installment Program, the generating facts of which occurred up to 12/31/2020, to extend it from 08/31/2021 to 10/29/2021. This rule takes effect from 10/08/2021.
AL
SRE ORDINANCE No. 060, OF OCTOBER 18, 2021 Discloses values for the purposes of calculating ICMS-ST.
HSCE Comments: Discloses the ICMS values to be used for the purposes of calculating or recalculating ICMS related to the replacement or advance payment of taxes on pasta, cookies or biscuits that acquire wheat flour or wheat flour mixture for industrialization. This standard comes into effect from 10/19/2021.
AM
DECREE No. 44,722, OF OCTOBER 27, 2021 Disciplines procedures in shipping operations, with suspension of ICMS.
HSCE Comments: Automatically extends until September 30, 2022, the permissions granted based on ICMS Protocol 85/08 and Decree No. 30,015/10, which establish the procedures to be observed in the shipments of industrialized products in the Manaus Free Trade Zone to general warehouses located in other States, with the suspension of ICMS. This rule takes effect from October 27, 2021.
DECREE No. 44,752, OF OCTOBER 27, 2021 Defines the fixed tax burden percentages on the operations you specify.
HSCE Comments: Provides for the application of the fixed tax burden, for the purposes of collecting ICMS due by tax substitution, in interstate acquisition or import transactions involving medicines, alcoholic beverages, diapers and sanitary pads, indicated in Annex II-A of RICMS/AM, promoted by a wholesale commercial establishment located in the State of Amazonas. This rule comes into effect as of October 27, 2021.
BA
REGULATORY INSTRUCTION No. 006, OF SEPTEMBER 30, 2021 Amends Normative Instruction No. 04/09, which deals with the Tax Agenda.
HSCE Comments: Amends Normative Instruction No. 04/2009, which deals with the tax schedule in relation to various products, regarding transactions with products derived from wheat and wheat flour. This rule comes into effect from 10/6/2021.
EC
REGULATORY INSTRUCTION No. 097, OF SEPTEMBER 28, 2021 Amends the Normative Instruction that establishes the values of the ICMS-ST calculation base.
HSCE Comments: Amends Normative Instruction No. 02/2021, which discloses the values related to the sale of dairy products to end consumers for the purpose of charging ICMS by tax substitution. This rule comes into effect from 10/10/2021.
DECREE No. 34,296, of October 7, 2021 Amends Decree No. 24,569 of July 31, 1997, which consolidates and regulates ICMS legislation.
HSCE Comments: This decree amends the RICMS/CE, regarding the cases of reimbursement of ICMS due by tax substitution. This rule comes into effect from 10/11/2021.
REGULATORY INSTRUCTION No. 100, OF OCTOBER 19, 2021 Provides for the tax substitution regime with net ICMS charge on transactions involving IT products.
HSCE Comments: Amends the Sole Annex of Normative Instruction No. 04/2013, which lists the IT products covered by Decree No. 31,066/2012, which provides for the tax substitution regime with net ICMS charge on transactions involving IT products, to repeal the products it specifies. This rule comes into effect from October 25, 2021.
REGULATORY INSTRUCTION No. 101, OF OCTOBER 19, 2021 Amends the Sole Annex of the Normative Instructions that deal with consumer values for charging ICMS-ST.
HSCE Comments: Amends the Sole Annex provided for in Normative Instructions No. 05/2019, 06/2019 and 89/2021, which disclose the values related to the sale to end consumers of energy and isotonic drinks, soft drinks, and beer and draft beer, respectively, for the purpose of charging ICMS by substitution tax. This rule comes into effect from October 30, 2021.
DF
DECREE No. 42,611, OF OCTOBER 13, 2021 Amends the Decree that regulates ICMS.
HSCE Comments: This decree amends the RICMS/DF, in relation to the tax substitution in operations involving paints and varnishes. This rule comes into effect from 10/14/2021.
ORDINANCE No. 278, OF OCTOBER 18, 2021 Amends the Ordinance that sets the final sale price to the consumer for the purposes of calculating the ICMS-ST.
HSCE Comments: This ordinance amends Annex I of Ordinance No. 147/2021, which sets the final sale prices to consumers for the purposes of calculating the substitution tax base in transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) drinks, energy drinks and mineral water. This rule comes into effect from 20.10.2021.
ORDINANCE No. 279, OF OCTOBER 18, 2021 Amends the Ordinance that sets the final sale price to the consumer for the purposes of calculating the ICMS tax substitution basis.
HSCE Comments: This ordinance amends Annex I of Ordinance No. 147/2021, which sets the final sale prices to consumers for the purposes of calculating the substitution tax base in transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) drinks, energy drinks and mineral water. This rule comes into effect from 20.10.2021.
DECREE No. 42,685, OF OCTOBER 29, 2021 Amends the Decree that regulates ICMS.
HSCE Comments: This decree amends the RICMS/DF, regarding the percentage of reduction in the ICMS calculation base applied to internal sales of roasted and ground coffee, which will change from 70.59% to 38.89%. This rule comes into effect from 11/3/2021.
LAW No. 6,968, OF NOVEMBER 3, 2021 Amends the Law that provides for the reduction of the ICMS calculation basis.
HSCE Comments: This decree amends Law No. 6,421/2019, which grants a reduction in the ICMS calculation basis for transactions involving goods that make up the basic food basket. This rule comes into effect as of November 4, 2021.
EN
ORDINANCE No. 075-R, OF OCTOBER 29, 2021 Amends the Ordinance that provides for ICMS-ST values.
HSCE Comments: This ordinance amends Ordinance No. 32-R/2021, which authorizes manufacturers of artisanal brandy (cachaça), gin and whiskey to collect the tax due on transactions subject to the substitution tax regime. This rule comes into effect from 11/1/2021.
GO
SIF REGULATORY INSTRUCTION No. 026, OF OCTOBER 29, 2021 Amends the annex to the Normative Instruction that establishes the values to be considered as the calculation basis for the purposes of paying ICMS-ST.
HSCE Comments: This normative instruction amends Annex I of IN SIF No. 01/2019, which establishes the weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 11/05/2021.
BAD
GABIN ADMINISTRATIVE RESOLUTION No. 036, OF OCTOBER 8, 2021. Amends RICMS/MA, regarding the reduction of the ICMS calculation base.
HSCE Comments: This Administrative Resolution amends the RICMS/MA to include toothbrushes, toilet paper and feminine hygiene pads in the list of goods that make up the basic food basket in the State, benefiting from a reduction in the tax base in internal transactions, so that the tax burden results in the percentage of 12%. This rule comes into effect as of October 14, 2021.
GABIN ORDINANCE No. 433, OF OCTOBER 7, 2021 Changes the table of reference values for ICMS collection purposes.
HSCE Comments: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to energy transactions. This standard comes into effect from 15.10.2021.
GABIN ORDINANCE No. 459, OF OCTOBER 19, 2021 Changes the table of reference values for ICMS collection purposes.
HSCE Comments: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beer. This rule comes into effect from 25.10.2021.
GABIN ORDINANCE No. 460, OF OCTOBER 21, 2021 Changes the table of reference values for ICMS collection purposes.
HSCE Comments: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to energy transactions. This standard comes into effect from 26/10/2021.
SEFAZ OFFICE ORDINANCE No. 461, OF OCTOBER 20, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving mineral water. This rule comes into effect from 28/10/2021.
MT
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MS
SAT ORDINANCE No. 2,901, OF OCTOBER 5, 2021 Provides for the inclusion of the price group in the table called Real Researched Value.
HSCE Comments: This ordinance provides for the inclusion of products in the list of weighted average prices to consumers, in battery transactions. This standard comes into effect from 07.10.2021.
SAT ORDINANCE No. 2,902, OF OCTOBER 5, 2021 Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the end consumer.
HSCE Comments: Changes the Weighted Average Price to the Final Consumer in transactions involving mineral water, soft drinks, beer, cement, fruit juices, cake mixes and preparations, sangria and cocktails. This standard comes into effect from 10/6/2021.
SAT ORDINANCE No. 2,903, OF OCTOBER 6, 2021 Provides for the inclusion and modification of values in the list of weighted average prices to the final consumer.
HSCE Comments: This ordinance provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF), in transactions involving sugar. This standard comes into effect from 13.10.2021.
SAT ORDINANCE No. 2,904, OF OCTOBER 18, 2021 Provides for the inclusion and modification of values in the list of weighted average prices to the final consumer.
HSCE Comments: This ordinance provides for the inclusion of products and changes in descriptions and values in the list of weighted average prices to the final consumer (PMPF), in transactions involving alcoholic beverages, except beer and draft beer, hydroelectrolytic beverages, draft beer and olive oil. This standard comes into effect from 19.10.2021.
SAT ORDINANCE No. 2,906, OF OCTOBER 21, 2021 Provides for the inclusion and modification of values in the list of weighted average prices to the final consumer.
HSCE Comments: Changes the Weighted Average Price to the Final Consumer (PMPF) in transactions involving soft drinks, energy drinks, beer, draft beer, ice drinks, cachaça and brandy, cocktails, sanitary pads and diapers. This rule comes into effect from 10/25/2021.
SAT ORDINANCE No. 2,907, OF OCTOBER 22, 2021 Provides for the inclusion and modification of values in the list of weighted average prices to the final consumer.
HSCE Comments: It changes the Real Researched Value of cattle and buffalo products, for the purposes of the provisions of article 113 of Law No. 1,810/97, which indicates the possibility of setting the minimum value of taxable transactions in the tax reference schedule. This rule takes effect from 10/25/2021.
SAT ORDINANCE No. 2,908, OF OCTOBER 26, 2021 Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the end consumer.
HSCE Comments: Provides for the inclusion of products and changes in descriptions and values in the list of weighted average prices to the final consumer (PMPF), in transactions involving alcoholic beverages, except beer and draft beer, soft drinks, mineral water, and coconut water. This standard comes into effect from 10/28/2021.
DECREE No. 15,801, OF NOVEMBER 4, 2021 Amends and adds provisions to Annex I – Tax Benefits, to the ICMS Regulation.
HSCE Comments: This decree amends the RICMS/MS, regarding the benefits of exemption and reduction of the ICMS calculation basis. This rule comes into effect from 11/05/2021.
SAT ORDINANCE No. 2,909, OF NOVEMBER 4, 2021 Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the end consumer.
HSCE Comments: This ordinance provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF), for beer and alcoholic beverages, except beer and draft beer. This standard comes into effect from 11/05/2021.
MG
SUTRI ORDINANCE No. 1,111, OF OCTOBER 8, 2021 Amends the Ordinance for the purposes of defining the ICMS-ST calculation basis.
HSCE Comments: Amends the Sole Annex of SUTRI Ordinance No. 905/2019, which lists the establishments classified in the category of exclusive distributor of medicinal products for human use, to define the calculation basis for ICMS due as a substitution tax. This rule comes into effect from 10/9/2021.
DECREE No. 48,282, OF OCTOBER 19, 2021 Provides for the refund of the amount of tax withheld or paid as a substitute tax.
HSCE Comments: This decree provides for the refund of the amount of tax withheld or paid as a tax substitution, in the form of a deduction or credit, corresponding to a presumed taxable event that did not occur and gave the right to a refund up to February 28, 2019 and for the purposes of crediting ICMS for the sender's own operation. This rule is in effect from October 20, 2021.
SUTRI ORDINANCE No. 1,114, OF OCTOBER 22, 2021 Amends SUTRI Ordinance No. 1,105, of September 22, 2021, which discloses weighted average prices to the final consumer – PMPF – for calculating ICMS.
HSCE Comments: Amends SUTRI Ordinance No. 1,105/2021, which discloses weighted average prices to the final consumer for calculating the ICMS due for tax substitution in transactions with dry pet food for dogs and cats. This rule is in effect from October 28, 2021.
SUTRI ORDINANCE No. 1,115, OF OCTOBER 22, 2021 Amends SUTRI Ordinance No. 1,059, of April 23, 2021, which discloses weighted average prices to the final consumer – PMPF – for calculating ICMS.
HSCE Comments: Amends SUTRI Ordinance No. 1,059/2021, which discloses the weighted average prices to the final consumer for calculating the ICMS due for tax substitution in transactions with soft drinks and hydroelectrolytic (isotonic) or energy drinks. This rule is in effect from 10/23/2021.
SUTRI ORDINANCE No. 1,116, OF OCTOBER 22, 2021 Amends SUTRI Ordinance No. 1,083, of July 19, 2021, which discloses weighted average prices to the final consumer – PMPF – for calculating ICMS.
HSCE Comments: Amends SUTRI Ordinance No. 1,083/2021, which discloses weighted average prices to the final consumer for calculating the ICMS due for tax substitution in transactions with alcoholic beverages that it specifies. This rule takes effect from 10/28/2021.
SUTRI ORDINANCE No. 1,117, OF OCTOBER 22, 2021 Amends SUTRI Ordinance No. 1,058, of April 23, 2021, which discloses weighted average prices to the final consumer – PMPF – for calculating ICMS.
HSCE Comments: Amends SUTRI Ordinance No. 1,058/2021, which discloses the weighted average prices to the final consumer for calculating the ICMS due for tax substitution in beer, draft beer and mixed alcoholic beverages of beer or draft beer. This rule is in effect from 10/28/2021.
SHOVEL
ORDINANCE No. 693, OF OCTOBER 5, 2021 Amends the ordinance that provides for the values to compose the ICMS ST calculation basis.
HSCE Comments: This ordinance amends Ordinance No. 1,726/2016, which publishes a table of values of Weighted Average Price to the Final Consumer to be used as a basis for calculating the tax substitution in transactions involving soft drinks, energy drinks and isotonic drinks. This rule is in effect from 10/08/2021.
ORDINANCE No. 716, OF OCTOBER 13, 2021 Amends the ordinance that provides for the values to compose the ICMS ST calculation basis.
HSCE Comments: This ordinance amends Ordinance No. 276/2017, which publishes a table of Weighted Average Price to the Final Consumer values to be used as a basis for calculating the tax substitution in transactions involving beer, under the terms of article 37 of RICMS/PA. This rule is in effect from 16.10.2021.
ORDINANCE No. 717, OF OCTOBER 13, 2021 Amends the ordinance that provides for the values to compose the ICMS ST calculation basis.
HSCE Comments: This ordinance amends Ordinance No. 1,726/2016, which publishes a table of values of Weighted Average Price to the Final Consumer to be used as a basis for calculating the tax substitution in transactions involving soft drinks, energy drinks and isotonic drinks. This rule is in effect from 10/16/2021.
ORDINANCE No. 739, OF OCTOBER 26, 2021. Amends the ordinance that provides for the values to compose the ICMS ST calculation basis.
HSCE Comments: This ordinance amends Ordinance No. 1,726/2016, which publishes a table of values of Weighted Average Price to the Final Consumer to be used as a basis for calculating the tax substitution in transactions with soft drinks, energy drinks and isotonic drinks. This rule is in effect from 10/29/2021.
PB
LAW Nº 12.094, OF OCTOBER 19, 2021 Establishes the program for the incentivized installment payment of tax debts that reduces interest and fines related to ICMS.
HSCE Comments: This law establishes the program for the incentivized installment payment of tax debts that reduces interest and fines related to ICMS, whether or not registered as active debt, including those filed in court, due up to July 31, 2021. This rule is in effect from October 20, 2021.
PR
TAX PROCEDURE STANDARD NO. 059, OF OCTOBER 25, 2021 Amends the Tax Procedure Standard to disclose the ICMS-ST calculation base values.
HSCE Comments: This tax procedure standard amends NPF No. 47/2021, which discloses the amounts to be used as the basis for calculating the ICMS due for tax substitution in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard is in effect from 11/1/2021.
FOOT
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IP
UNATRI NORMATIVE ACT No. 028, OF OCTOBER 1, 2021 Amends the UNATRI Normative Act that provides for reference market prices, in relation to transactions involving the beverages it specifies.
HSCE Comments: This act amends UNATRI Normative Act No. 25/2021, which provides for reference market prices in relation to transactions involving beer, cachaça, vodka, aperitifs and rum, sake, whiskey and wine. This regulation is in effect from 08.10.2021.
DECREE No. 20,095, OF OCTOBER 8, 2021 Amends RICMS/PI regarding the tax substitution regime.
HSCE Comments: This decree amends the RICMS/PI, regarding the tax substitution regime in transactions involving beers, soft drinks, food products and cane sugar. This rule is in effect from 10/08/2021.
UNATRI NORMATIVE ACT No. 030, OF OCTOBER 18, 2021 Amends the UNATRI Normative Act that publishes prices for calculating ICMS-ST.
HSCE Comments: This act amends UNATRI Normative Act No. 25/2021, which discloses weighted average prices to the final consumer for calculating the ICMS due for tax substitution, in relation to transactions with beer, aperitifs and rum, sugarcane spirits and wine. This rule comes into effect from 10/27/2021.
DECREE No. 20,155, OF OCTOBER 29, 2021 Amends the Decree that consolidates and regulates provisions on ICMS.
HSCE Comments: Amends the RICMS/PI, in relation to tax substitution in transactions with food products, to update the legislation, based on UNATRI Normative Act No. 25/2021 and related legislation. This rule takes effect from 10/08/2021 for items 99.0 to 105.2 and 08/01/2011 for other items.
RJ
LAW No. 9,428, OF SEPTEMBER 30, 2021 Amends the law that provides for ICMS-ST, suspending its applicability.
HSCE Comments: Amends Law No. 2,657/96, which provides for ICMS, suspending, as of 10/1/2021, the application of the ST regime in internal transactions with bottled mineral or drinking water, milk, dairy products and related products, wines, national sparkling wines, sparkling wines, sweet filtered wines, sangria, ciders, cavas, champagnes, proseccos, cachaça, brandy and other distilled or fermented beverages, when produced by cachaça distilleries, stills or by industrial establishments in the State. This rule takes effect as of 10/1/2021.
SSER ORDINANCE No. 269, OF SEPTEMBER 24, 2021 Adds goods to the Ordinance that provides for the ICMS-ST calculation basis.
HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and hydroelectrolytic (isotonic) and energy drinks. This standard comes into effect from 10/1/2021.
SSER ORDINANCE No. 268, OF SEPTEMBER 24, 2021 Adds goods to the sole Annex of the Ordinance that provides for the calculation basis of ICMS-ST.
HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and hydroelectrolytic (isotonic) and energy drinks. This standard comes into effect from 10/1/2021.
SSER ORDINANCE No. 267, OF SEPTEMBER 24, 2021 Adds goods to the sole Annex of the Ordinance that provides for the calculation basis of ICMS-ST.
HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and hydroelectrolytic (isotonic) and energy drinks. This standard comes into effect from 10/1/2021.
SSER ORDINANCE No. 266, OF SEPTEMBER 24, 2021 Adds goods to the sole Annex of the Ordinance that provides for the calculation basis of ICMS-ST.
HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and hydroelectrolytic (isotonic) and energy drinks. This standard comes into effect from 10/1/2021.
SSER ORDINANCE No. 265, OF SEPTEMBER 24, 2021 Adds goods to the sole Annex of the Ordinance that provides for the calculation basis of ICMS-ST.
HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and hydroelectrolytic (isotonic) and energy drinks. This standard comes into effect from 10/1/2021.
SSER ORDINANCE No. 264, OF SEPTEMBER 21, 2021 Adds goods to the sole Annex of the Ordinance that provides for the calculation basis of ICMS-ST.
HSCE Comments: Provides for the calculation basis for the ICMS tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and hydroelectrolytic (isotonic) and energy drinks. This standard comes into effect from 10/1/2021.
SUT ORDINANCE No. 420, OF SEPTEMBER 16, 2021 Provides data for calculating ICMS in interstate transactions.
HSCE Comments: provides data for calculating ICMS on interstate transactions involving raw coffee, from 20.09.2021 to 26.09.2021. This standard comes into effect from 17.09.2021.
LAW No. 9,391, OF SEPTEMBER 2, 2021 Internalizes the ICMS Agreement and grants ICMS exemption.
HSCE Comments: Internalizes ICMS Agreement 224/17, which authorizes the granting of ICMS exemption on domestic transactions involving products essential for popular consumption that make up the basic food basket, in relation to domestic transactions involving rice and beans. This rule comes into effect as of September 3, 2021.
SSER ORDINANCE No. 271, OF OCTOBER 20, 2021 Adds goods to the Single Annex of the Ordinance that provides for the calculation basis of ICMS-ST.
HSCE Comments: Amends Ordinance SSER No. 238/2020, which provides for the calculation basis for the ICMS tax substitution in beer transactions. This rule comes into effect from 11/1/2021.
RN
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RS
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RO
REGULATORY INSTRUCTION Nº 74/2021/GAB/CRE, OF OCTOBER 19, 2021 Establishes the weighted average price to the final consumer.
HSCE Comments: This normative instruction amends IN GAB/CRE No. 17/2019, which establishes the Weighted Average Price to the Final Consumer in relation to transactions involving beer, energy drinks and soft drinks. This standard has retroactive effects from 10/1/2021.
RR
No Highlight.
SC
DIAT ACT No. 058, OF OCTOBER 27, 2021 Amends the DIAT Act to set ICMS-ST values.
HSCE Comments: Amends DIAT Act No. 10/2021, which adopts surveys and sets weighted average prices for the final consumer to calculate the ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. This rule comes into effect from 11/1/2021.
SP
CAT ORDINANCE No. 081, OF OCTOBER 21, 2021 Amends the Ordinance that discloses the final price to the consumer.
HSCE Comments: This ordinance amends CAT Ordinance No. 51/2021, which discloses the final price to the consumer and the Sectoral Value Added Index (IVA-ST) for the purpose of determining the ICMS calculation basis on the sale of alcoholic beverages, adding the product it specifies. This rule comes into force on 10/22/2021 and has been in effect since 08/01/2021.
CAT ORDINANCE No. 083, OF OCTOBER 29, 2021 Amends the Ordinance that establishes the ICMS-ST calculation basis.
HSCE Comments: This ordinance amends CAT Ordinance No. 04/2018, which establishes the calculation basis for the tax due by substitution tax on transactions involving electrical materials, as referred to in article 313-Z18 of RICMS/SP and extends from October 31, 2021 to March 31, 2022, the deadline for using the VAT-ST percentages used in the composition of the calculation basis for the ICMS due by substitution tax. This rule takes effect from November 1, 2021.
IF
SEFAZ ORDINANCE No. 292, OF OCTOBER 13, 2021 Amends the ordinance that establishes the Tax Schedule for the collection of ICMS-ST.
HSCE Comments: This ordinance amends SEFAZ Ordinance No. 241/2021, which establishes the tax schedule of minimum values for the collection of ICMS withheld or advanced on 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 rule comes into effect from October 19, 2021.
TO
PROVISIONAL MEASURE No. 017, OF OCTOBER 7, 2021 Establishes the Tax Credit Recovery Program.
HSCE Comments: This Provisional Measure establishes the Tax Credit Recovery Program, designed to promote the regularization of credits related to ICMS. This rule comes into effect from 10/7/2021.
SEFAZ/GABSEC ORDINANCE No. 788, OF OCTOBER 8, 2021 Provides for procedures relating to the installment payment of debts.
HSCE Comments: This ordinance establishes the procedures for the installment plan that establishes the Tax Credit Recovery Program, designed to promote the regularization of credits related to ICMS. This rule comes into effect from October 8, 2021.
REGULATORY INSTRUCTION No. 028, OF OCTOBER 7, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the draft beer subgroups. This standard takes effect from 14.10.2021.
REGULATORY INSTRUCTION No. 029, OF OCTOBER 7, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the beer subgroups. This standard takes effect from 14.10.2021.
REGULATORY INSTRUCTION No. 030, OF OCTOBER 7, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the refrigerant subgroups. This standard takes effect from 14.10.2021.
REGULATORY INSTRUCTION No. 031, OF OCTOBER 7, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the subgroups of shakes and cocktails. This standard takes effect from 14.10.2021
REGULATORY INSTRUCTION No. 033, OF OCTOBER 22, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the draft beer subgroups. This standard takes effect from 28.10.2021
REGULATORY INSTRUCTION No. 032, OF OCTOBER 22, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the beer subgroups. This standard takes effect from 28.10.2021
REGULATORY INSTRUCTION No. 033, OF OCTOBER 22, 2021 Changes the values of the Products in the Information Bulletin – which establishes the values to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products of the draft beer subgroups. This standard takes effect from 28.10.2021
REGULATORY INSTRUCTION No. 034, OF OCTOBER 28, 2021 Changes the values of the Products in the Bulletin that establishes the base values for calculating ICMS.
HSCE Comments: Changes the values of the Products on the Price List for the purpose of determining the ICMS calculation basis, relating to the cattle subgroup. This rule comes into effect from 04.11.2021.