Agreements
ICMS AGREEMENT No. 195, NOVEMBER 11, 2021 Amends ICMS Agreement No. 121/18.
HSCE Comments: Amends ICMS Agreement No. 121/18, which authorizes the State of Pernambuco to partially waive the payment of tax credits defined as a penalty for engaging in conduct that makes it impossible to use tax benefits. This rule comes into effect on November 12, 2021.
ICMS AGREEMENT No. 199, NOVEMBER 18, 2021 Provides for the accession of the State of Goiás and Rio Grande do Norte and amends ICMS Agreement No. 27/06.
HSCE Comments: Provides for the accession of the States of Goiás and Rio Grande do Norte and amends ICMS Agreement No. 27/06, which authorizes the States it identifies and the Federal District to grant ICMS credit corresponding to the amount of ICMS allocated by their respective taxpayers to cultural projects accredited by their respective Secretariats of Culture. This rule comes into effect as of November 12, 2021.
ICMS AGREEMENT No. 203, NOVEMBER 18, 2021 Amends agreement 116/21
HSCE Comments: Amends ICMS Agreement No. 116/21, which authorizes the State of Tocantins to establish REFIS, with the purpose of regularizing credits, constituted or not, registered or not in the Active Debt, filed or not, arising from taxable events that occurred up to December 31, 2020, with a reduction in penalties and legal additions, in the manner specified. This rule has been in effect since July 27, 2021.
Protocols
No highlight.
Federal Legislation
No highlight.
State Legislation
B.C
ORDINANCE No. 333, OF NOVEMBER 11, 2021 Approves the Price List and sets the minimum values for the ICMS calculation base.
HSCE Comments: Approves the Price List and sets the minimum values for the ICMS calculation basis applicable to transactions involving mineral water, ice cream, coffee, fruit pulp, guarana, nuts, bananas and flour, and repeals Ordinance No. 321/2021, which previously dealt with the matter. This rule comes into effect on 11/12/2021.
AP
No highlight.
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.
SURE REGULATORY INSTRUCTION No. 005, OF OCTOBER 29, 2021 Amends SURE Normative Instruction No. 03/2021, which establishes the ICMS ST price values.
HSCE Comments: Establishes the values to be used as the basis for calculating ICMS ST in transactions involving mineral water, beer, draft beer, soft drinks, hydroelectrolytic (isotonic) drinks, energy drinks and syrup or concentrated extract intended for the preparation of soft drinks in machines. This standard comes into effect from 11/23/2021.
AM
APPROVAL ACT GS/SET No. 022, OF DECEMBER 2, 2021 Amends Annexes I and III of Approval Act No. 019/2021-GS/SET.
HSCE Comments: Amends the GS/SET Homologation Act No. 11/2019, which approves reference values for the purpose of calculating the ICMS due for tax substitution in domestic transactions and interstate acquisitions involving beer and energy drinks. This rule comes into effect from 12/3/2021.
BA
No highlight.
EC
DECREE No. 34,329, OF NOVEMBER 10, 2021 Amends Decree No. 24,569/97, Decree No. 33,327/19 and Decree No. 33,943/21.
HSCE Comments: Amends the RICMS/CE, regarding the Tax Action Warrant (MAF), installment payment of debts not registered in active debt, and formation of the calculation basis for the tax due by tax substitution in transactions with cold drinks. This rule takes effect from 10.11.2021.
REGULATORY INSTRUCTION No. 111, OF NOVEMBER 22, 2021 Amends the Sole Annex of Normative Instruction No. 0058/2019 and Normative Instruction No. 089/2021.
HSCE Comments: Amends the Sole Annex provided for in Normative Instructions No. 05/2019 and 89/2021, which disclose the values related to the sale to end consumers of energy and isotonic drinks, and beer and draft beer, respectively, for the purpose of charging ICMS by tax substitution. This rule comes into effect from 12/1/2021.
DF
DECREE No. 42,739, OF NOVEMBER 24, 2021 Amends Decree No. 18,955/97.
HSCE Comments: Amends item 6 of Booklet I of Annex IV of RICMS/DF, which provides for the tax substitution regime in transactions involving paints and varnishes, granting the status of tax substitute, in internal transactions, to the wholesale establishment and the distributor, covered by Decree No. 34,063/2012. This rule comes into effect from 11/25/2021.
EN
ORDINANCE No. 078-R, OF NOVEMBER 5, 2021 Amends the Ordinance that accredits companies headquartered in this state as substitute taxpayers.
HSCE Comments: Amends Ordinance No. 22-R/2018, which accredits companies headquartered in the State of Espírito Santo as substitute taxpayers, to collect the tax due on transactions involving goods subject to the substitution tax regime. This ordinance comes into effect from 11/08/2021.
ORDINANCE No. 083-R, OF NOVEMBER 23, 2021 Amends the sole Annex of the ordinance that deals with the Weighted Average Price to the Final Consumer – PMPF.
HSCE Comments: Amends Ordinance No. 13-R, which deals with the PMPF for products in the hot beverage sector. This ordinance comes into effect from 12/1/2021.
DECREE No. 5,019-R, OF NOVEMBER 26, 2021 Introduces changes to RICMS/ES, approved by Decree No. 1,090-R/02.
HSCE Comments: It amends the RICMS/ES, mainly, to establish the mandatory identification, in the NF-e, CT-e, MDF-e and NFC-e, of the technical person responsible for the system issuing the aforementioned electronic documents, in the manner established in a technical note. This standard comes into force:
I – as to art. 1, on the date of publication; II – as to art. 2, on 01.01.2022; and
III – as to art. 3, on 03/01/2022.
LAW 11,473, OF NOVEMBER 26, 2021 Introduces changes to Law No. 7,000/01, which provides for ICMS.
HSCE Comments: Amends Law No. 7,000/2001, which provides for ICMS, to grant exemption from ICMS on internal sales, destined for the final consumer, of processed rice and beans. This rule comes into effect from 11/29/2021.
ORDINANCE No. 085-R, OF NOVEMBER 26, 2021 Amends the Ordinance that authorizes manufacturers of artisanal brandy, gin and whiskey to collect tax on operations subject to tax substitution.
HSCE Comments: Amends Executive Order No. 32-R/2021, which authorizes the collection of tax due on transactions subject to the substitution tax regime, under the conditions specified, to change the list of manufacturers that are entitled to the provisions of said executive order. This executive order shall come into effect from 12/1/2021.
ORDINANCE No. 087-R, OF NOVEMBER 26, 2021 Amends executive orders 10-R/18, 15-R18 and 22-R/18.
HSCE Comments: Amends the Annexes to Executive Orders No. 010-R/2018, No. 015-R/2018 and No. 022-R/2018, which accredit companies in the specified sectors of activity, as substitute taxpayers, to collect ICMS due on transactions involving goods subject to the substitution tax regime. This executive order shall come into effect on 29 November 2021.
ORDINANCE No. 090-R, OF NOVEMBER 30, 2021 Amends the Sole Annex of Ordinance 012-R/21.
HSCE Comments: Amends Ordinance No. 012-R/2019, which publishes the Weighted Average Price to the Final Consumer (PMPF) for products in the cold beverages sector, taking effect from 12/1/2021.
ORDINANCE No. 091-R, OF DECEMBER 1, 2021 Amends Ordinance 22-R/18.
HSCE Comments: Amends Ordinance No. 22-R/2018, which accredits companies headquartered in the State of Espírito Santo as substitute taxpayers, to collect the tax due on transactions involving goods subject to the substitution tax regime, taking effect from 12/2/2021.
GO
SIF REGULATORY INSTRUCTION No. 027, NOVEMBER 9, 2021 Amends Annex I of Normative Instruction No. 002/19-SIF.
HSCE Comments: Amends IN SIF No. 02/2019, which adopts current values of goods and services for the purpose of calculating the ICMS, referring to the group of corn, sorghum, beans, cattle and buffalo cattle for slaughter. This standard takes effect from 11/11/2021.
SIF REGULATORY INSTRUCTION No. 028, OF NOVEMBER 12, 2021 Amends Annex I of Normative Instruction No. 002/19-SIF.
HSCE Comments: Amends SIF IN No. 02/2019, which adopts current values of goods and services for the purpose of calculating the ICMS, referring to the soybean group. This standard takes effect from 11/17/2021.
SIF REGULATORY INSTRUCTION No. 030, NOVEMBER 25, 2021 Amends Annex I of Normative Instruction No. 002/19-SIF.
HSCE Comments: It adopts current values of goods and services for the purpose of calculating the ICMS tax base, referring to the Rice group. This standard comes into effect from 11/29/2021.
BAD
GABIN ORDINANCE No. 462, OF OCTOBER 27, 2021 Changes the table of reference values for ICMS collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beer. This standard comes into effect from 08.11.2021.
GABIN ORDINANCE No. 464, OF OCTOBER 29, 2021 Changes the table of reference values for ICMS collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beer. This standard comes into effect from 08.11.2021.
GABIN ORDINANCE No. 469, OF NOVEMBER 3, 2021 Changes the table of reference values for ICMS collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving soft drinks. This standard comes into effect from 08.11.2021.
SEFAZ OFFICE ORDINANCE No. 483, NOVEMBER 9, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving soft drinks. This standard comes into effect from 17.11.2021.
SEFAZ OFFICE ORDINANCE No. 485, NOVEMBER 9, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beer. This standard comes into effect from 17.11.2021.
SEFAZ OFFICE ORDINANCE No. 508, NOVEMBER 18, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beer. This standard comes into effect from 25.11.2021.
SEFAZ OFFICE ORDINANCE No. 515, NOVEMBER 18, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to energy transactions. This standard takes effect from 25.11.2021.
SEFAZ OFFICE ORDINANCE No. 516, NOVEMBER 19, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving mineral water. This standard comes into effect from 25.11.2021.
SEFAZ OFFICE ORDINANCE No. 519, OF NOVEMBER 22, 2021 Includes a new table of values for ICMS-ST collection purposes.
HSCE Comments: Amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beer and draft beer. This rule comes into effect from 12/1/2021.
GABIN ADMINISTRATIVE RESOLUTION No. 42, NOVEMBER 22, 2021 changes the RICMS/MA, regarding the ICMS exemption.
HSCE Comments: The ICMS exemption applies to the return of goods from abroad that were sent under the temporary export regime for passive improvement. Previously, the exemption was only applicable to the return of goods from abroad that had been sent under the special customs regime for temporary export (amendment of item VIII of article 33 of Annex 1.1). This rule comes into effect as of October 26, 2021.
GABIN ADMINISTRATIVE RESOLUTION No. 43, NOVEMBER 22, 2021 Amends RICMS/MA, regarding ICMS exemption.
HSCE Comments: Amends the RICMS/MA, regarding the exemption of ICMS on the exit of goods, due to donations, intended to serve the Program called Zero Hunger, to change its name to Food and Nutrition Security Program, under the terms of ICMS Agreement 101/2021. This rule comes into effect from 09/01/2021.
GABIN ADMINISTRATIVE RESOLUTION No. 46, NOVEMBER 26, 2021 reinvigorates and extends the term of ICMS tax benefits.
HSCE Comments: Amends the RICMS/MA, regarding the extension and reinvigoration of the ICMS tax benefits it specifies, in accordance with ICMS Agreements 58/21 and 178/21, and repeals a provision of Annex 1.2 of the RICMS. This rule takes effect from: I – retroactively effective from 01.01.2021, in relation to the provisions of art. 1; II – taking effect from 01.12.2021, in relation to the other provisions.
MT
No highlight.
MS
SAT ORDINANCE No. 2,913, OF NOVEMBER 10, 2021 Provides for the change of descriptions and values, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.
HSCE Comments: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in transactions involving soft drinks. This standard takes effect from 11/11/2021.
SAT ORDINANCE No. 2,912, OF NOVEMBER 11, 2021 Provides for the inclusion and alteration of the price group in the table called Real Researched Value, of the products it specifies.
HSCE Comments: It changes the Real Researched Value of soft drinks, 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 11/16/2021.
SAT ORDINANCE No. 2,914, OF NOVEMBER 11, 2021 Provides for the inclusion of products and changes in values, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.
HSCE Comments: Provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF), in transactions with alcoholic beverages, except beer and draft beer, beer and soft drinks. This standard takes effect from 12.11.2021.
SAT ORDINANCE No. 2,915, OF NOVEMBER 12, 2021 Provides for changes to the price group in the table called Real Researched Value, of the products it specifies.
HSCE Comments: Amends the Real Researched Value of corn, sorghum and beans, 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 11/16/2021.
SAT ORDINANCE No. 2,916, OF NOVEMBER 17, 2021 Provides for the inclusion of products, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.
HSCE Comments: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in transactions involving beer and draft beer, alcoholic beverages, except beer and draft beer, and sugar. This rule comes into effect from 11/18/2021.
SAT ORDINANCE No. 2,917, OF NOVEMBER 17, 2021 Provides for changes to the price group in the table called Real Researched Value, of the products it specifies.
HSCE Comments: Amends the Real Researched Value of eggs, 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 11/18/2021.
SAT ORDINANCE No. 2,919, OF NOVEMBER 22, 2021 Provides for changes to the price group in the table called Real Researched Value, of the products it specifies.
HSCE Comments: It changes the Weighted Average Price to the Final Consumer (PMPF) in transactions involving wine and energy drinks, 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 comes into effect from 23 November 2021.
SAT ORDINANCE No. 2,920, OF NOVEMBER 22, 2021 Provides for changes to the price group in the table called Real Researched Value, of the products it specifies.
HSCE Comments: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in sugar transactions. This standard takes effect from 12/1/2021.
DECREE No. 15,814, OF NOVEMBER 25, 2021 Amends and adds provisions to Decree No. 9,895/00.
HSCE Comments: Amends the RICMS/MS regarding the tax substitution regime for meat transactions, establishing the rules for the calculation basis of the ICMS due for tax substitution for goods with CEST 17.083.01 (Charque and jerked beef) (amendment of article 6°-C of Annex III). This rule comes into effect from 11/26/2021.
SAT ORDINANCE No. 2,922, OF NOVEMBER 25, 2021 Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF).
HSCE Comments: Changes the Weighted Average Price to the Final Consumer (PMPF) in transactions involving alcoholic beverages, except beer and draft beer, and soft drinks. This rule comes into effect from 11/26/2021.
SAT ORDINANCE No. 2,924, OF NOVEMBER 29, 2021 Provides for the inclusion of products and changes to descriptions and values in the PMPF list.
HSCE Comments: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in transactions involving soy-based beverages, sweetened beverages, juice and nectar. This standard comes into effect from 12/1/2021.
MG
SUTRI ORDINANCE No. 1,120, OF NOVEMBER 10, 2021 Amends SUTRI Ordinance No. 1,059/21.
HSCE Comments: Amends SUTRI Ordinance No. 1,059/2021, which discloses the weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions with soft drinks and hydroelectrolytic (isotonic) or energy drinks. This rule takes effect from 11/16/2021.
SUTRI ORDINANCE No. 1,121, OF NOVEMBER 10, 2021 Amends SUTRI Ordinance No. 1,083/21.
HSCE Comments: Amends SUTRI Ordinance No. 1,083/2021, which discloses weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions with alcoholic beverages that it specifies. This rule takes effect from 11/16/2021.
SUTRI ORDINANCE No. 1,122, OF NOVEMBER 10, 2021 Amends SUTRI Ordinance No. 1,058/21.
HSCE Comments: Amends SUTRI Ordinance No. 1,058/2021, which discloses the weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions involving beer and draft beer. This rule takes effect from 11/16/2021.
SUTRI ORDINANCE No. 1,123, OF NOVEMBER 17, 2021 Amends SUTRI Ordinance No. 832/19.
HSCE Comments: Amends SUTRI Ordinance No. 832/2019, which discloses weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions with cosmetics, perfumes, personal hygiene and toiletry articles specified. This rule is in effect from 11/18/2021.
SUTRI ORDINANCE No. 1,125, OF NOVEMBER 17, 2021 Amends SUTRI Ordinance No. 905/19.
HSCE Comments: Amends SUTRI Ordinance No. 832/2019, which discloses weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions with cosmetics, perfumes, personal hygiene and toiletry articles specified. This rule is in effect from 11/18/2021.
DECREE No. 48,302, OF NOVEMBER 18, 2021 Amends the ICMS Regulation – RICMS.
HSCE Comments: Amends RICMS/MG, regarding the issuance of tax documents in relation to transactions carried out in a virtual environment and in retail sales operations to the end consumer. This rule takes effect from 11/19/2021.
DECREE No. 48,307, OF NOVEMBER 26, 2021 Amends the ICMS Regulation – RICMS.
HSCE Comments: Amends RICMS/MG, regarding the tax substitution regime in transactions involving alcoholic beverages, except beer and draft beer. This rule takes effect from 12/1/2021.
SUTRI ORDINANCE No. 1,127, OF NOVEMBER 26, 2021 Amends SUTRI Ordinance No. 1,058, of April 23, 2021.
HSCE Comments: Amends SUTRI Ordinance No. 1,058/2021, which discloses the weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution in transactions involving beer and draft beer. This rule is in effect from 11/30/2021.
SUFIS ORDINANCE No. 114, OF NOVEMBER 30, 2021 Amends the Sole Annex of SUFIS Ordinance No. 020, of December 6, 2017.
HSCE Comments: Amends SUFIS Ordinance No. 20/2017, which provides for the accreditation of taxpayers with exemption from prior visa for the release of imported goods, for the purposes of applying ICMS legislation, in cases where customs clearance occurs in the territory of the State, adding the establishment to the Single Annex. This rule is in effect from 12/1/2021.
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: 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: 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 comes into 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: Amends Ordinance No. 1,726/2016, which publishes a table 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 comes into 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: 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 10/29/2021.
PB
SEFAZ ORDINANCE No. 153 OF NOVEMBER 5, 2021 Amends the ordinance that sets values to be used for the purposes of calculating the ICMS-ST.
HSCE Comments: Amends SEFAZ Ordinance No. 318/2019, which sets the values to be used for calculation purposes of ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This ordinance comes into effect from 6 November 2021.
SEFAZ ORDINANCE No. 163 OF NOVEMBER 17, 2021 Amends the ordinance that sets values to be used for the purposes of calculating the ICMS-ST.
HSCE Comments: Amends SEFAZ Ordinance No. 318/2019, which sets the values to be used for calculation purposes of ICMS due for tax substitution in transactions involving mineral water, water with added salts and natural water. This ordinance comes into effect from 12/1/2021.
SEFAZ ORDINANCE No. 174 OF NOVEMBER 30, 2021 sets the values of the Single Annex of this ordinance, as the basis for calculating ICMS-ST for internal, import and interstate operations.
HSCE Comments: Establishes new values to be used for calculation purposes of ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This ordinance comes into effect from 12/1/2021.
PR
TAX PROCEDURE STANDARD NO. 062, OF NOVEMBER 5, 2021 Amends the Tax Procedure Standard to disclose the ICMS-ST calculation base values.
HSCE Comments: Amends NPF No. 47/2021, which discloses the values 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.
TAX PROCEDURE STANDARD NO. 065, OF NOVEMBER 17, 2021 Amends the Tax Procedure Standard to disclose the ICMS-ST calculation base values.
HSCE Comments: Amends NPF No. 47/2021, which discloses the values 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.
DECREE No. 9,517, OF NOVEMBER 22, 2021 Introduces changes to the RICMS.
HSCE Comments: Amends RICMS/PR, regarding the tax substitution regime for transactions involving hot beverages, to regulate the provisions of ICMS Protocol 02/2021, which includes the State of Amapá in the provisions of ICMS Protocol 103/2012, which provides for tax substitution for transactions involving hot beverages. This rule comes into effect from 12/1/2021.
TAX PROCEDURE STANDARD NO. 068, OF NOVEMBER 26, 2021 Publishes new tables of calculation base values relating to ICMS-ST.
HSCE Comments: Discloses the calculation base values of ICMS due by tax substitution, to be used in the period from 12/01/2021 to 03/31/2022, in transactions with beers, soft drinks, energy drinks and isotonic drinks. This standard takes effect from 12/01/2021.
TAX PROCEDURE STANDARD NO. 069, OF NOVEMBER 26, 2021 Publishes new tables of calculation base values relating to ICMS-ST.
HSCE Comments: Amends NPF No. 68/2021, which publishes new tables of calculation base values, related to tax substitution, in transactions with beers, soft drinks, energy drinks and isotonic drinks. This standard takes effect from 12/1/2021.
FOOT
CAT REGULATORY INSTRUCTION No. 021, NOVEMBER 10, 2021 Establishes the calculation basis for ICMS due for tax substitution.
HSCE Comments: Discloses the values related to the calculation basis of ICMS due by tax substitution, to be used from 12/1/2021, in transactions involving beer, soft drinks, isotonic drinks and energy drinks. This standard takes effect from 12/1/2021.
IP
UNATRI NORMATIVE ACT No. 032, OF NOVEMBER 8, 2021 TOAmends the UNATRI Normative Act that provides for PMPF.
HSCE Comments: Amends UNATRI Normative Act No. 25/2021, which provides for reference market prices in relation to transactions involving coffee, edible vegetable oil and sugar imported from other Federation Units. This rule comes into effect from 11/16/2021.
DECREE No. 20,267, OF NOVEMBER 22, 2021 Amends Decree No. 13,500 of December 23, 2008, which consolidates and regulates provisions on ICMS.
HSCE Comments: Amends the RICMS/PI, regarding the tax substitution regime, the issuance of documents, as well as special regimes with pharmaceutical products. This rule takes effect from 11/22/2021.
UNATRI NORMATIVE ACT No. 033, OF NOVEMBER 22, 2021 Amends the UNATRI Normative Act that provides for weighted average prices to the final consumer (PMPF) and market reference values.
HSCE Comments: Amends UNATRI Normative Act No. 25/2021, which provides for reference market prices in relation to transactions involving sugarcane spirit, aperitifs and rum, sparkling wine, and wine. This standard comes into effect from 26/11/2021.
UNATRI NORMATIVE ACT No. 034, OF NOVEMBER 22, 2021 Amends the UNATRI Normative Act that provides for weighted average prices to the final consumer (PMPF) and market reference values.
HSCE Comments: Amends UNATRI Normative Act No. 25/2021, which provides for reference market prices in relation to transactions involving beer, wine and other products of plant origin. This regulation comes into effect from 12/1/2021.
RJ
ORDINANCE SUT No. 430, OF NOVEMBER 5, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on transactions involving raw coffee, from 11/08/2021 to 11/14/2021. This standard comes into effect from 11/08/2021.
ORDINANCE SUT No. 431, OF NOVEMBER 10, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, from 11/14/2021 to 11/21/2021. This standard comes into effect from 11/11/2021.
SEFAZ RESOLUTION No. 281, NOVEMBER 9, 2021 Amends SEFAZ Resolution No. 537/2012, which provides for tax substitution.
HSCE Comments: Amends SEFAZ Resolution No. 537/2012, which provides for Tax Substitution in the State of Rio de Janeiro, regulating the operation and procedures to be carried out by substitute taxpayers and other obligated parties. This rule comes into effect from 11/11/2021.
ORDINANCE SUT No. 432, OF NOVEMBER 17, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, from 11/22/2021 to 11/28/2021. This standard comes into effect from 11/18/2021.
SEFAZ RESOLUTION No. 285, NOVEMBER 18, 2021 Regulates procedures for the Enjoyment of the Tax Regime set out in Law No. 9,222/2021.
HSCE Comments: Regulates the procedures for the enjoyment of the tax regime set out in Law No. 9,222/2021, which suspends the application of the tax substitution regime in internal export operations of beer and draft beer when produced by craft microbreweries located in the State of Rio de Janeiro. This rule comes into effect from 11/22/2021.
SUCIEF ORDINANCE No. 100, OF NOVEMBER 25, 2021 Amends the sole Annex of SUCIEF Ordinance No. 65/19.
HSCE Comments: Amends SUCIEF Ordinance No. 065/2019, which discloses the list of Tax Benefit Codes to be informed in electronic tax documents and in Digital Tax Records, linked to the rules listed in the Manual of Deferral, Extension of Payment Deadline, Suspension and Incentives and Benefits of a Tax Nature of the State of Rio de Janeiro. This rule takes effect from November 26, 2021.
ORDINANCE SUT No. 433, OF NOVEMBER 17, 2021 Amends Annex XIII – Special procedures, of Part II of SEFAZ Resolution No. 720/2014
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, from November 29, 2021 to December 5, 2021. This standard comes into effect from November 26, 2021.
SEFAZ RESOLUTION No. 290, NOVEMBER 24, 2021 Amends Annex XIII – Special procedures, of Part II of SEFAZ Resolution No. 720/2014.
HSCE Comments: Amends SEFAZ Resolution No. 720/2014, which consolidates the tax legislation related to ICMS that provides for compliance with accessory obligations, routine and procedures related to Simples Nacional, to establish that the provisions of article 158, which deals with procedures in the event of an error in the tax highlighting, found after the circulation of the goods, also apply to transactions intended for an individual or legal entity not required to issue a tax document. This rule takes effect from November 26, 2021.
RN
DECREE No. 31,133, OF NOVEMBER 30, 2021 Amends the ICMS Regulation, approved by State Decree No. 13,640/97.
HSCE Comments: Amends RICMS/RN, regarding the ICMS calculation basis, the reimbursement of the tax substitution and the issuance of tax documents. This rule comes into effect from 12/1/2021.
RS
REGULATORY INSTRUCTION RE 088, OF 2021 modifies Normative Instruction DRP No. 45/98.
HSCE Comments: Amends IN DRP No. 45/98, regarding the transfer of the right to the amount to be refunded relating to the negative balance accumulated upon adjustment of the amount of tax withheld by substitution tax. This rule comes into effect from 11/1/2021.
DECREE No. 56,192, OF NOVEMBER 11, 2021 Modifies the regulation of the tax on operations related to ICMS.
HSCE Comments: Amends the RICMS/RS, regarding the presumed credit applicable in the industrialization of electronic and computer products, in an amount equal to that resulting from the application of the following percentages on the value of the tax highlighted in the outputs, resulting from sales, of printed circuits with assembled components, starting to apply the presumed credit for an indefinite period. This rule comes into effect as of 01.01.2022.
DECREE No. 56,193, OF NOVEMBER 11, 2021 Modifies the regulation of the tax on operations related to ICMS.
HSCE Comments: Amends RICMS/RS, granting deferral of ICMS on imports of raw materials, intermediate or secondary materials and packaging materials by industrial establishments whose activity is classified in subclass 2920-4/01 of CNAE. This rule comes into effect from 11/1/2022.
REGULATORY INSTRUCTION RE 097, OF 2021 Amends Normative Instruction DRP No. 45/98.
HSCE Comments: Amends IN DRP No. 45/98, to provide for the formula for calculating the amount of ICMS to be considered in transactions in which IPI forms part of the tax calculation basis. This rule comes into effect from 2 December 2021.
RO
REGULATORY INSTRUCTION Nº 74/2021/GAB/CRE, OF OCTOBER 19, 2021 Establishes the weighted average price to the final consumer.
HSCE Comments: 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 rule has retroactive effects from 10/1/2021.
RR
No Highlight
SC
DIAT ACT No. 063, OF NOVEMBER 22, 2021 Amends Annexes I and II of DIAT Act No. 44 of 2020.
HSCE Comments: Amends DIAT Act No. 44/2020, which establishes the external tables of the Digital Tax Accounting (EFD). This rule comes into effect from 23.11.2021.
DIAT ACT No. 061, OF NOVEMBER 26, 2021 Adopts research and sets the Weighted Average Prices for the Final Consumer (PMPF).
HSCE Comments: Adopts research and sets the Weighted Average Prices to the Final Consumer (PMPF) for calculating the ICMS due for tax substitution in transactions with beer, draft beer, soft drinks and hydroelectrolytic and energy drinks). This standard takes effect from 11/29/2021.
SP
CAT ORDINANCE No. 086, OF NOVEMBER 12, 2021 Amends the Ordinance that discloses the final price to the consumer and the additional value index – IVA-ST.
HSCE Comments: 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, changing the products it specifies. This ordinance comes into effect from 12.11.2021.
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: 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
LAW No. 3,831, OF OCTOBER 26, 2021 Establishes the Tax Credit Recovery Program – REFIS.
HSCE Comments: Establishes the Tax Credit Recovery Program (REFIS), designed to promote the regularization of credits related to ICMS, ITCMD, IPVA and non-tax credits registered in active debt, with a reduction in fines and interest. This rule comes into effect from 11/19/2021.
SAT REGULATORY INSTRUCTION No. 035, OF NOVEMBER 24, 2021 Changes the values of the Products, in the Information Bulletin – Price List, 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, in the Information Bulletin – Price List, which establishes the values to be considered as the calculation basis for the purpose of paying ICMS, referring to the beer subgroup. This rule comes into effect from 12/1/2021.
SAT REGULATORY INSTRUCTION No. 036, OF NOVEMBER 24, 2021 Changes the values of the Products, in the Information Bulletin – Price List, 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 in the Price List – Information Bulletin, for the purpose of determining the ICMS calculation basis, referring to the refrigerant subgroups. This standard takes effect from 11/29/2021.
SAT REGULATORY INSTRUCTION No. 037, OF NOVEMBER 24, 2021 Changes the values of the Products, in the Information Bulletin – Price List, 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 in the Price List – Information Bulletin, for the purpose of determining the ICMS calculation basis, referring to the ice drinks subgroup. This standard takes effect from 11/29/2021.
SAT REGULATORY INSTRUCTION No. 038, NOVEMBER 24, 2021 Changes the values of the Products, in the Information Bulletin – Price List, 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 in the Price List – Information Bulletin, for the purpose of determining the ICMS calculation basis, referring to the draft beer subgroup. This rule comes into effect from 11/29/2021.
SAT REGULATORY INSTRUCTION No. 039, NOVEMBER 29, 2021 Changes the values of the Products, in the Information Bulletin – Price List, 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 in the Price List – Information Bulletin, for the purpose of determining the ICMS calculation basis, referring to the cattle subgroup. This rule comes into effect from 11/29/2021.
SAT REGULATORY INSTRUCTION No. 040, OF NOVEMBER 29, 2021 Changes the values of the Products, in the Information Bulletin – Price List, 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 in the Price List – Information Bulletin, for the purpose of determining the ICMS calculation basis, referring to the corn subgroup. This rule comes into effect from 12/1/2021.
SAT REGULATORY INSTRUCTION No. 041, OF NOVEMBER 29, 2021 Changes the values of the Products in the Price list to be considered as the calculation basis for the purposes of paying ICMS.
HSCE Comments: Changes the values of the Products in the Price List – Information Bulletin, for the purpose of determining the ICMS calculation basis, referring to the sorghum subgroup. This standard takes effect from 12/1/2021.