No highlight.
Protocols
No highlight.
Federal Legislation
SINIEF ADJUSTMENT No. 010, OF APRIL 8, 2021 Amends Annex II of Agreement No., of December 15, 1970.
HSCE Comments Amends Agreement No., of 12/15/1970, which instituted the Tax Code of Operations and Services (CFOP), determining that as of 6/1/2021, CFOP 7,667 is used exclusively in sales of fuels or lubricants to consumers, or end users, on national or foreign vessels or aircraft, exclusively in international traffic bound abroad, whose operation has been equated to an export. It also adds codes for products intended for on-board use or consumption.
State Legislation
B.C
No highlight.
AL
No highlight.
AP
SEFAZ ORDINANCE No. 006, OF APRIL 28, 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, water and other beverages, for the purpose of charging ICMS-ST. This rule comes into effect from 04/29/2021.
AM
No highlight.
BA
No highlight.
EC
SEFAZ REGULATORY INSTRUCTION No. 037, OF MARCH 24, 2021 (PUBLISHED ON 04/06/2021) Repeals Normative Instruction No. 30, of September 15, 2011, which establishes new minimum values for determining the ICMS calculation basis for tax substitution.
HSCE Comments: Repeals IN No. 30/2011, which provides for the values related to the sale to end consumers of various items, for the purpose of charging ICMS-ST. This standard comes into effect from 04/06/2021.
REGULATORY INSTRUCTION No. 034, OF MARCH 10, 2021 (PUBLISHED ON 05/05/2021) Amends normative instruction no. 031/2019, which discloses the values relating to sales to end consumers for the collection of ICMS by tax substitution.
HSCE Comments: Updates the values related to the sale to the final consumer of dairy products, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 06.04.2021.
DF
No highlight.
EN
ORDINANCE No. 22-R, OF APRIL 27, 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 hot beverages. This rule comes into effect from 01.05.2021.
ORDINANCE No. 024-R, 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 cold beverages. This rule comes into effect from 01.05.2021.
GO
No highlight.
BAD
GABIN ADMINISTRATIVE RESOLUTION No. 012, OF APRIL 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 paints, varnishes and other goods from the chemical industry. This rule has retroactive effects to 01.01.2021.
GABIN ORDINANCE No. 135, OF APRIL 9, 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 04/15/2021.
GABIN ORDINANCE No. 140, OF APRIL 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 04/16/2021.
GABIN ORDINANCE No. 151, OF APRIL 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 operations involving draft beer and beer. This rule takes effect from 04/26/2021.
GABIN ORDINANCE No. 152, OF APRIL 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 operations involving draft beer and beer. This rule takes effect from 04/26/2021.
GABIN ORDINANCE No. 157, OF APRIL 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 beer transactions. This rule comes into effect from 04/30/2021.
MT
No highlight.
MS
SAT ORDINANCE No. 2,832, OF APRIL 5, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
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, draft beer, beer, soft drinks, juices, diapers, wheat flour and bread mix. This rule comes into effect from 04/07/2021.
SAT ORDINANCE No. 2,830, OF APRIL 5, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer. This standard comes into effect from 04/07/2021.
SAT ORDINANCE No. 2,829, OF APRIL 5, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in cement transactions. This standard comes into effect from 04/07/2021.
SAT ORDINANCE No. 2,831, OF APRIL 5, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in cement transactions. This standard comes into effect from 04/07/2021.
SAT ORDINANCE No. 2,833, OF APRIL 7, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in battery transactions. This standard takes effect from 04/09/2021.
SAT ORDINANCE No. 2,834, OF APRIL 16, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
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, except beer and draft beer, soft drinks and diapers. This rule comes into effect from 04/20/2021.
SAT ORDINANCE No. 2,837, OF APRIL 23, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in alcoholic beverage transactions, except beer and draft beer. This rule comes into effect from 04/27/2021.
SAT ORDINANCE No. 2,838, OF APRIL 29, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer, draft beer and olive oil. This rule comes into effect from 03.05.2021.
SAT ORDINANCE No. 2,840, OF MAY 4, 2021 Includes products and changes description and values in the list of weighted average prices to the final consumer – PMPF to be used as the basis for calculating the ICMS due for tax substitution.
HSCE Comments: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving diapers, sanitary pads, wine and olive oil. This rule comes into effect from 06.05.2021.
MG
SUTRI ORDINANCE No. 1,054, OF APRIL 9, 2021 Amends Ordinance SUTRI 902/19, 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 beer and draft beer. This standard has retroactive effects from 04/05/2021.
SUTRI ORDINANCE No. 1,058, OF APRIL 23, 2021 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: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer and draft beer. This standard is in effect from May 1, 2021 to August 31, 2021.
SUTRI ORDINANCE No. 1,059, OF APRIL 23, 2021 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: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions with soft drinks and hydroelectrolytic (isotonic) or energy drinks. This standard is in effect from May 1, 2021 to August 31, 2021.
SUTRI ORDINANCE No. 1,060, OF APRIL 29, 2021 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: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages. This standard comes into effect from 05.05.2021.
SUTRI ORDINANCE No. 1,061, OF APRIL 29, 2021 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: 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 05.05.2021.
SUTRI ORDINANCE No. 1,062, OF APRIL 29, 2021 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: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages. This standard comes into effect from May 1, 2021.
SHOVEL
ORDINANCE No. 338, OF APRIL 20, 2021 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: This ordinance changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving mineral water, natural water and water with added mineral salts. This rule comes into effect from 22.04.2021.
PB
DECREE No. 41,171, OF APRIL 14, 2021 Amends Annex 05 of RICMS, Approved by Decree No. 18,930, of June 19, 1997, and contains other provisions.
HSCE Comments: This decree amends the list of goods subject to the ST, separating and adding new descriptions for energy drinks, beers, draft beers, soft drinks, water and others. This rule takes effect from 05/31/2021 and 06/01/2021.
SEFAZ ORDINANCE No. 044, OF APRIL 16, 2021 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: This ordinance amends SEFAZ Ordinance No. 318/2019, which sets the values to be used for the purposes of calculating the ICMS due for tax substitution, in internal, import and interstate acquisitions, with beer and soft drinks, this rule produces its effects from 04/17/2021.
PR
LAW No. 20,531, OF APRIL 14, 2021 Amends Law No. 11,580 of November 14, 1996, which provides for ICMS.
HSCE Comments: This standard changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.04.2021.
TAX PROCEDURE STANDARD No. 024, OF APRIL 26, 2021 Discloses the values of the ICMS-ST calculation base.
HSCE Comments: This tax procedure standard discloses the calculation basis values of ICMS due for tax substitution in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.05.2021.
FOOT
No highlight.
IP
UNATRI NORMATIVE ACT No. 008, OF APRIL 22, 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 beer transactions. This standard comes into effect from 01.05.2021.
UNATRI NORMATIVE ACT No. 009, OF APRIL 26, 2021 Amends UNATRI Normative Act No. 025/2009, which provides for reference market prices in transactions involving the products it specifies.
HSCE Comments: This decree amends the RICMS/PI, regarding the inapplicability of the tax substitution regime in transactions with wheat flour and wheat flour mixture. This rule takes effect from 04/28/2021.
UNATRI NORMATIVE ACT No. 010, OF APRIL 28, 2021 Amends UNATRI Normative Act No. 025/09, which provides for market reference prices.
HSCE Comments: Provides for reference market prices in relation to transactions involving sugarcane spirits, aperitifs and rum, sparkling wine and wine. This standard comes into effect from 05.05.2021.
RJ
SSER ORDINANCE No. 252, OF MAY 1, 2021 Includes goods in the Single Annex of Ordinance No. 238/20, which provides for the calculation basis for the ICMS tax substitution in transactions involving products that it specifies.
HSCE Comments: This Ordinance adds values for the purposes of the calculation basis due for tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks. This rule comes into effect from 01.06.2021.
RN
APPROVAL ACT GS/SET No. 008, OF APRIL 13, 2021 Amends Annex I of Approval Act No. 011/2019-GS/SET, which approves reference values for the purposes of the ICMS-ST calculation basis.
HSCE Comments: This homologation act amends the Homologation Act GS/SET No. 11/19, which homologates reference values, for the purpose of calculating ICMS-ST, in transactions involving beer and draft beer. This standard takes effect from 04/15/2021.
APPROVAL ACT GS/SET No. 011, OF APRIL 29, 2021 Amends Annex I of Approval Act No. 011/2019-GS/SET, which approves reference values for the purposes of the ICMS-ST calculation basis.
HSCE Comments: Changes reference values, for the purpose of calculating the ICMS-ST tax base, in internal transactions and interstate acquisitions involving beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This standard comes into effect from 04/30/2021.
RS
REGULATORY INSTRUCTION RE No. 036 OF APRIL 2021 Modifies the RICMS/RS, regarding the tax substitution regime.
HSCE Comments: Changes reference values, for the purpose of determining the ICMS-ST calculation basis, in transactions involving gin and genever, sangrias and cocktails. This standard takes effect from 01.05.2021.
RO
GAB/CRE REGULATORY INSTRUCTION No. 30, OF APRIL 20, 2021 Establishes the Tax Schedule for goods and products and provides other measures.
HSCE Comments: This normative instruction establishes the Tax Schedule in relation to livestock products, agricultural products, dairy and extractive products, wood products, transportation services, and also revokes Normative Instruction GAB/CRE No. 20/2021, which previously dealt with the subject. This standard comes into effect as of May 1, 2021.
GAB/CRE REGULATORY INSTRUCTION No. 032, OF APRIL 27, 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 transactions involving energy drinks and beers. This standard comes into effect from 01.04.2021.
RR
No highlight.
SC
DIAT ACT No. 019, OF APRIL 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 involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. This standard comes into effect from 01.05.2021.
SP
DECREE No. 65,611, OF APRIL 6, 2021 Amends Ordinance CAT 04/18, which establishes the calculation basis for ICMS-ST.
HSCE Comments: This decree amends Decree No. 51,624/2007, which establishes a special tax regime for IT industries. This rule has retroactive effects from April 7, 2021.
CAT ORDER No. 025, OF APRIL 30, 2021 Discloses the values for the ICMS-ST calculation basis.
HSCE Comments: The rule establishes details for accreditation under the Optional Taxation Regime for Substitution Tax (ROT-ST). This rule has retroactive effects from 01.05.2021.
IF
No highlight.
TO
No highlight.