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
No highlight.
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.
State Legislation
B.C
LAW No. 3,870, OF DECEMBER 17, 2021 Provides for the exemption from ICMS.
HSCE Comments: Provides for the exemption of ICMS, in transactions with breeding animals and matrices of cattle, sheep, pigs and buffaloes, pure by origin, pure by cross or from an open book of cattle. This rule comes into effect from 12/21/2021.
AP
PORTARIA (T) SEFAZ N° 019, OF NOVEMBER 24, 2021 Amends Ordinance (T) 006/2021.
HSCE Comments: Establishes the ICMS values due for tax substitution in transactions involving soft drinks and energy drinks. This rule comes into effect from 12/22/2021.
PORTARIA (T) SEFAZ N° 021, OF NOVEMBER 24, 2021 Amends Ordinance (T) 006/2021.
HSCE Comments: Establishes the ICMS amounts due for tax substitution in transactions involving beer, draft beer and soft drinks. This rule comes into effect from 12/22/2021.
DECREE No. 4,908, OF DECEMBER 30, 2021 Provides for the extension of Decree No. 1257.
HSCE Comments: Extends from December 31, 2021 to December 31, 2022 the reduction of the ICMS calculation basis for internal transactions involving diesel oil and lubricants. This rule takes effect from December 30, 2021.
DECREE No. 4,907, OF DECEMBER 30, 2021 Provides for the extension of tax benefits, under the terms of ICMS Agreement 178.
HSCE Comments: Extends, until April 30, 2024, the tax benefits granted through the Decrees specified, regulating the provisions of ICMS Agreement 178/2021. This rule takes effect from December 30, 2021.
DECREE No. 4,909, OF DECEMBER 30, 2021 Provides for the amendment of Annex III of Decree No. 2,269.
HSCE Comments: Amends Annex III of RICMS/AP, which lists the goods subject to the tax substitution regime: auto parts, cold drinks, paints and varnishes, among others. This rule takes effect from 12/30/2021.
AL
SRE ORDINANCE No. 064, OF 2021 Discloses the ICMS value.
HSCE Comments: Discloses the value of ICMS, per kilogram (kg) of wheat flour and wheat flour mixture for the purposes of calculating or recalculating the tax. This standard comes into effect from 10.12.2021.
SRE ORDINANCE No. 069, OF DECEMBER 16, 2021 Discloses the ICMS value.
HSCE Comments: Discloses the value of ICMS, per kilogram (kg) of wheat flour and wheat flour mixture. This standard takes effect from 17.12.2021.
SEF REGULATORY INSTRUCTION No. 059, OF DECEMBER 30, 2021 Amends SEF Normative Instruction No. 63.
HSCE Comments: Establishes a differentiated taxation regime for transactions involving mineral water and water with added salts in returnable containers with a capacity of 10 and 20 liters. This rule comes into effect from 12/30/2021.
AM
GSEFAZ RESOLUTION No. 031, OF DECEMBER 21, 2021 Bring forward collection deadlines.
HSCE Comments: It brings forward the deadline for payment of ICMS, ITCMD, IPVA, fees and contributions, due on December 31, 2021, to December 30, 2021. This rule comes into effect from December 22, 2021.
LAW No. 5,751, OF DECEMBER 23, 2021 Amends, in the manner specified, Law No. 3,735.
HSCE Comments: Amends Law No. 3,735/2012, which provides for tax incentives for transactions involving liquid crystal devices produced in the Manaus Free Trade Zone. This rule comes into effect on 12/23/2021.
GSEFAZ RESOLUTION No. 030, OF DECEMBER 27, 2021 Approves Minimum Price Schedule No. 001/2022.
HSCE Comments: Approves Minimum Price Schedule No. 01/2022, with the ICMS values levied on transactions involving plant, animal and mineral products and the provision of transportation services, carried out as of January 1, 2022. This standard shall come into effect as of December 30, 2021.
BA
DECREE No. 20,970, OF DECEMBER 9, 2021 Changes the RICMS/BA.
HSCE Comments: Amends RICMS/BA, regarding the benefits it specifies (exemption, reduction of calculation basis and deferral) and regulates ICMS Agreement 074/2021. This rule takes effect from 10.12.2021.
DECREE No. 20,992, OF DECEMBER 23, 2021 Amends Decree No. 13,780.
HSCE Comments: Amends RICMS/BA, regarding the issuance of tax documents and tax benefits specified therein. This rule comes into effect from 27.12.2021.
DECREE No. 20,995, OF DECEMBER 27, 2021 Provides for a special deadline for the collection of ICMS.
HSCE Comments: Allows the ICMS due for sales transactions carried out in December 2021 by retail taxpayers to be paid in two monthly installments. This rule comes into effect as of December 28, 2021.
REGULATORY INSTRUCTION No. 008, OF DECEMBER 27, 2021 Amends Normative Instruction No. 04/09.
HSCE Comments: It deals with the tax schedule in relation to various products, regarding transactions with soft drinks and energy drinks. The changes are valid from 03.01.2022. This standard takes effect from 29.12.2021.
LAW No. 14,415, OF DECEMBER 30, 2021 Amends Law No. 7,014.
HSCE Comments: Establishes the ICMS, regarding the taxable event, the passive subject, location of the operation and provision and differential rates. This rule takes effect from 12/31/2021.
EC
DECREE No. 34,476, OF DECEMBER 16, 2021 Grants installment payments when collecting ICMS.
HSCE Comments: Grants installment payment of normal ICMS, related to installment sales made in December 2021. This rule takes effect from 11/17/2021.
DECREE No. 34,486, OF DECEMBER 21, 2021 Amends Decree No. 34,256.
HSCE Comments: Provides for the tax substitution regime with net ICMS charge on transactions involving clothing and apparel products. This rule comes into effect from 22.12.2021.
DECREE No. 34,490, OF DECEMBER 28, 2021 Amends Decree No. 24,569.
HSCE Comments: Amends the RICMS/CE, regarding the hypotheses for reimbursement of ICMS due by tax substitution. This rule takes effect from 12/28/2021.
DECREE No. 34,502, OF DECEMBER 30, 2021 Amends Decree No. 33,327.
HSCE Comments: Amends RICMS/CE to grant ICMS exemption on transactions involving electronic products and their components, within the scope of the reverse logistics system. This standard comes into effect from 04.01.2022.
DF
LEGISLATIVE DECREE No. 2,357, OF DECEMBER 17, 2021 Approves ICMS Agreement No. 47.
HSCE Comments: Approves ICMS Agreements 47/2021 and 97/2021, which amend ICMS Agreement 87/2002, which grants ICMS exemption on transactions involving pharmaceuticals and medicines. This standard comes into effect from 12/23/2021.
ORDINANCE No. 341, OF DECEMBER 24, 2021 Amends Ordinance No. 147.
HSCE Comments: Sets the final sale prices for transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) drinks, energy drinks and mineral water. This standard comes into effect from 12/28/2021.
ORDINANCE No. 346, OF DECEMBER 24, 2021 Amends Ordinance No. 147.
HSCE Comments: Sets the sales prices for operations involving soft drinks. This standard comes into effect from 28.12.2021.
ORDINANCE No. 347, OF DECEMBER 24, 2021 Amends Ordinance No. 147.
HSCE Comments: Sets the sales prices for transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) drinks, energy drinks and mineral water. This standard comes into effect from 12/28/2021.
DECREE No. 42,874, OF DECEMBER 29, 2021 Amends Decree No. 18,955.
HSCE Comments: Amends the RICMS/DF to establish that the manufacturer or importer of ice cream and preparations for making ice cream in machines. This standard comes into effect from 12/29/2021.
DECREE No. 42,894, OF JANUARY 3, 2022 Amends Decree No. 18,955.
HSCE Comments: This decree amends Annex I of RICMS/DF to extend the term of validity of tax benefits (exemption, reduction of the calculation basis and presumed credit), regulating the ICMS Agreements it specifies. This rule comes into effect from 04.01.2022.
EN
DECREE No. 5,028-R OF DECEMBER 15, 2021 Introduces changes to RICMS/ES, approved by Decree No. 1,090-R, of October 25, 2002.
HSCE Comments: This decree amends the RICMS/ES, regarding the exemption and reduction of the ICMS calculation base, for the product rice and beans.
LAW Nº 11.479, OF DECEMBER 15, 2021 Introduces changes to Law No. 7,000 of December 2001.
HSCE Comments: Provides for ICMS, to grant a reduction in the ICMS calculation basis for internal communication services. This law comes into effect from 12/15/2021.
DECREE No. 5,037-R, OF DECEMBER 20, 2021 Introduces changes to RICMS/ES, approved by Decree No. 1,090-R/02.
HSCE Comments: Amends the RICMS/ES, regarding the analysis of requests for exemption from the use of a special regime and regarding the conditions for using the fine reduction in the cases specified. This decree comes into effect from 20.12.2021.
ORDINANCE No. 097-R, OF DECEMBER 28, 2021 Amends Ordinance No. 32-R.
HSCE Comments: Authorizes the collection of tax due on transactions subject to the tax substitution regime. This ordinance comes into effect from 28.12.2021.
ORDINANCE No. 098-R, OF DECEMBER 27, 2021 Amends executive orders 69-R, of November 25, 2020.
HSCE Comments: Lists the establishments that manufacture craft beers and draft beer authorized to use the original MVA in operations subject to the tax substitution regime. This ordinance comes into effect from 01.01.2022.
ORDINANCE No. 100-R, OF DECEMBER 28, 2021 Amends executive orders No. 10-R of March 27, 2018, No. 15-R of May 29, 2018, and No. 22-R of July 31, 2018.
HSCE Comments: They 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 ordinance comes into effect from 12/30/2021.
ORDINANCE No. 102-R, OF DECEMBER 30, 2021 Amends the sole annex of Ordinance No. 012-R, which deals with the PMPF.
HSCE Comments: Publishes the Weighted Average Price to the Final Consumer (PMPF) for products in the cold drinks sector, taking effect from 01.01.2022.
ORDINANCE No. 001-R, OF JANUARY 4, 2022 Amends executive orders no. 15-RE 22-R.
HSCE Comments: They accredit companies in the specified sectors of activity, as substitute taxpayers, to collect ICMS due on transactions involving goods subject to the tax substitution regime. This ordinance comes into effect from 01.01.2022.
GO
LEGISLATIVE DECREE No. 591, OF DECEMBER 9, 2021 Approves ICMS Agreement 178/21.
HSCE Comments: Extends provisions of agreements that grant tax benefits. This rule comes into effect from 12/15/2021.
SIF REGULATORY INSTRUCTION No. 032, OF DECEMBER 21, 2021 Amends Annex I of Normative Instruction 001/2019-SIF.
HSCE Comments: It 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 12/27/2021.
BAD
GABIN ORDINANCE No. 555, OF DECEMBER 6, 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 wines. This rule comes into effect from 13.12.2021.
GABIN ORDINANCE No. 556, OF DECEMBER 7, 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 13.12.2021.
GABIN ORDINANCE No. 558, OF DECEMBER 7, 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 operations involving draft beer. This rule comes into effect from 13.12.2021.
LAW No. 11,624, OF DECEMBER 15, 2021 Amends Law No. 11,637 of December 2020.
HSCE Comments: Establishes the program of tax credits related to ICMS, whether constituted or not, registered or not in active debt. This rule comes into effect from 12/1/2021.
GABIN ADMINISTRATIVE RESOLUTION No. 055, OF DECEMBER 16, 2021 Amends Annex 4.45 of the ICMS Regulation.
HSCE Comments: Amendment This resolution amends the RICMS/MA, in relation to the ICMS tax substitution in operations involving ice cream and preparations for making ice cream in a machine, to establish that the company that owns or licenses the brand should suggest the final price. This rule comes into effect from 01/03/2022.
MT
SEZAZ ORDINANCE No. 247, OF DECEMBER 14, 2021 Amends the Sole Annex of Ordinance No. 195.
HSCE Comments: Discloses the Value Added Margin percentages in transactions involving goods subject to the tax substitution regime. This standard comes into effect from 12/15/2021.
MS
SAT ORDINANCE No. 2,926, OF DECEMBER 8, 2021 Provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF).
HSCE Comments: Amends the list of Prices for transactions involving alcoholic beverages, except beer and draft beer, energy drinks, diapers and sanitary pads. The ordinance comes into effect from 10.12.2021. This rule comes into effect from 09.12.2021.
SAT ORDINANCE No. 2,927, OF DECEMBER 13, 2021 Provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF).
HSCE Comments: Amends the list of Prices for transactions involving alcoholic beverages, except beer and draft beer. The ordinance shall take effect from 15.12.2021. The ordinance shall take effect from 15.12.2021. This rule shall take effect from 15.12.2021.
SAT ORDINANCE No. 2,928, OF DECEMBER 13, 2021 Provides for the change of descriptions and values of products, in the list of weighted average prices to the final consumer (PMPF).
HSCE Comments: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in transactions involving coconut water, mineral water and hydroelectrolytic beverages. This standard takes effect from 15.12.2021.
SAT ORDINANCE No. 2,929, OF DECEMBER 14, 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 list of Prices for transactions involving energy drinks, beer, gin, vodka, wine and fruit juices. This rule comes into effect from 15.12.2021.
SAT ORDINANCE No. 2,931, OF DECEMBER 21, 2021 Provides for changes to the price group.
HSCE Comments: Changes the Real Researched Value of cassava, cassava starch and cassava flour. This standard takes effect from 12/22/2021.
SAT ORDINANCE No. 2,932, OF DECEMBER 21, 2021 Provides for the inclusion of products and changes to descriptions and values.
HSCE Comments: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in sugar transactions. The ordinance takes effect from 03.01.2022. This rule takes effect from 22.12.2021.
SAT ORDINANCE No. 2,933, OF DECEMBER 22, 2021 Provides for changes to the price group.
HSCE Comments: Includes the Real Researched Value of the batteries. This standard comes into effect from 23.12.2021.
SAT ORDINANCE No. 2,934, OF DECEMBER 22, 2021 Provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF).
HSCE Comments: Amends the list of Prices for transactions involving alcoholic beverages, except beer and draft beer, beer, soft drinks and hydroelectrolytic beverages, olive oil and nectar. This rule comes into effect from 12/24/2021.
SAT ORDINANCE No. 2,938, OF DECEMBER 29, 2021 Provides for the inclusion of products and changes in values in the list of weighted average prices to the final consumer (PMPF).
HSCE Comments: Changes the list of Prices for transactions involving gin, cocktails and wine. This rule comes into effect from 12/30/2021.
MG
SUTRI ORDINANCE No. 1,132, OF DECEMBER 16, 2021 Discloses weighted average prices to the final consumer – PMPF.
HSCE Comments: Discloses the average prices for calculating the ICMS due for tax substitution in transactions involving mineral or drinking water, valid from 01/01/2022 to 06/30/2022. This rule comes into effect from 12/17/2021.
SUTRI ORDINANCE No. 1,134, OF DECEMBER 22, 2021 Discloses weighted average prices to the final consumer – PMPF.
HSCE Comments: Discloses the average prices to be used, in the period from 01.01.2022 to 04.30.2022, for the purpose of calculating the ICMS tax basis due for tax substitution in cement transactions. This standard is in effect from 12.23.2021.
SUTRI ORDINANCE No. 1,135, OF DECEMBER 22, 2021 Discloses weighted average prices to the final consumer – PMPF.
HSCE Comments: Discloses the average prices for calculating the ICMS due for tax substitution in beer and draft beer transactions. This rule is in effect from 12/23/2021.
SUTRI ORDINANCE No. 1,136, OF DECEMBER 27, 2021 Discloses weighted average prices to the final consumer – PMPF.
HSCE Comments: Discloses the Average Prices for calculating the ICMS due for tax substitution in transactions with soft drinks and hydroelectrolytic (isotonic) or energy drinks, valid from 01/01/2022 to 06/30/2022. This standard is in effect from 12/28/2021.
SHOVEL
SEFAZ ORDINANCE No. 853, OF DECEMBER 17, 2021 Amends the ordinance that provides for the Weighted Average Price to the Final Consumer – PMPF.
HSCE Comments: Publishes a table of Average Price values to be used as a basis for calculating the tax substitution in beer transactions, in accordance with article 37 of RICMS/PA. The provisions are valid from 12/22/2021.
PB
No Highlight
PR
DECREE No. 9,673, OF DECEMBER 6, 2021 Introduces changes to RICMS.
HSCE Comments: Amends RICMS/PR, regarding the tax substitution regime in transactions involving mineral or drinking water. This rule takes effect from 01.03.2022.
TAX PROCEDURE STANDARD NO. 71, OF NOVEMBER 7, 2021 Amends the Tax Procedure Standard to disclose the ICMS-ST calculation base values.
HSCE Comments: 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 12/1/2021.
TAX PROCEDURE STANDARD NO. 074, OF DECEMBER 15, 2021 publishes new tables of calculation base values relating to ICMS-ST.
HSCE Comments: Publishes new tables of calculation base values, related to tax substitution, in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard takes effect from 01.01.2022.
FOOT
DECREE No. 52,039, OF DECEMBER 20, 2021. Amends Decree No. 38,455.
HSCE Comments: Provides for the taxation system related to ICMS for transactions carried out by wholesale commercial establishments of food, cleaning products, personal hygiene products, office and stationery items and beverages. This rule comes into effect from 01.01.2022.
IP
No Highlight.
RJ
SUT ORDINANCE No. 435, OF DECEMBER 8, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, from 12/13/2021 to 12/19/2021. This standard comes into effect from 12/9/2021.
DECREE No. 47,864, OF DECEMBER 9, 2021 Amends the ICMS Regulation.
HSCE Comments: Amends Annex I of Book II of RICMS/RJ, which lists the goods subject to the tax substitution regime. This rule comes into effect from 10.12.2021.
SUT ORDINANCE No. 436, OF DECEMBER 15, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, from 12/20/2021 to 12/26/2021. This standard comes into effect from 12/17/2021.
SSER ORDINANCE No. 275, OF DECEMBER 20, 2021 Provides for the calculation basis for the ICMS tax substitution.
HSCE Comments: Establishes new values for the calculation basis of ICMS due for tax substitution in transactions involving beer, draft beer, mineral water, soft drinks, hydroelectrolytic (isotonic) and energy drinks. This rule comes into effect from 12/30/2021.
SUT ORDINANCE No. 437, OF DECEMBER 22, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, from 12/27/2021 to 01/02/2022. This standard comes into effect from 12/27/2021.
SUT ORDINANCE No. 438, OF DECEMBER 30, 2021 Provides data for calculating ICMS.
HSCE Comments: Provides data for calculating ICMS on interstate transactions involving raw coffee, in the period from 03.01.2022 to 09.01.2022. This standard comes into effect from 04.01.2022.
RN
No Highlight.
RS
DECREE No. 56,224 OF DECEMBER 7, 2021 modifies the ICMS Regulation.
HSCE Comments: Amends Appendix II of Section II of RICMS/RS, regarding the tax substitution regime in meat transactions. This rule comes into effect from 12/7/2021.
DECREE No. 56,242, OF DECEMBER 10, 2021 modifies the regulation of the tax on operations related to ICMS.
HSCE Comments: Amends the RICMS/RS regarding the ICMS exemption on transactions involving goods or assets originating from abroad. This rule comes into effect from 01.01.2022.
REGULATORY INSTRUCTION RE 103, OF 2021 modifies Normative Instruction DRP No. 45/98.
HSCE Comments: Amends Section 9.0 of Chapter XI of Title I of IN DRP No. 45/98, regarding the issuance of tax documents related to internal and interstate shipments, with fixed assets and with goods, parts and materials used or supplied in the provision of technical assistance, maintenance, repair or maintenance services, in the cases specified. This standard takes effect from 12/14/2021.
DECREE No. 56,280, OF DECEMBER 28, 2021 modifies the ICMS Regulation.
HSCE Comments: Amends RICMS/RS to adapt the Adjusted MVA percentages used in the calculation basis for substitution tax, in transactions involving goods classified in the segments specified, due to the change in the State's general tax rate from 17.5% to 17%. This rule comes into effect from 01/01/2022.
RO
REGULATORY INSTRUCTION Nº 74/2021/GAB/CRE, OF OCTOBER 19, 2021 Establishes the weighted average price to the final consumer.
HSCE Comments: 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. 065, OF DECEMBER 7, 2021 Amends DIAT Act No. 61.
HSCE Comments: Adopts research and sets prices for calculating ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. The standard is retroactively effective from 12/1/2021. This standard is effective from 12/10/2021.
DECREE No. 1,645, OF DECEMBER 23, 2021 Introduces Amendment 4.395 to RICMS/SC.
HSCE Comments: Amends RICMS/SC, regarding the granting of special regimes by the Inspection Manager. This rule takes effect from 12/27/2021.
DIAT ACT No. 066, OF DECEMBER 27, 2021 Amends DIAT Act No. 061.
HSCE Comments: Adopts research and sets prices in operations involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. The changes are valid from 01.01.2022. This standard takes effect from 12.30.2021.
SP
LAW 17,470, OF DECEMBER 13, 2021 Amends Law 6,374.
HSCE Comments: Amendment This law amends Law No. 6,374/89, which institutes the ICMS, regarding the incidence of the tax. This rule comes into effect from 03/14/2022.
CAT ORDINANCE No. 091, OF DECEMBER 23, 2021 Amends CAT ordinance 68/19.
HSCE Comments: Discloses the list of goods subject to the tax substitution regime with advance retention of ICMS in the State of São Paulo.
This rule comes into effect from 01.01.2022.
CAT ORDINANCE No. 092, OF DECEMBER 23, 2021 Amends CAT ordinance 84/19.
HSCE Comments: Establishes the calculation basis for ICMS due for tax substitution in transactions involving cleaning products, as referred to in article 313-L of RICMS/SP. This rule comes into effect from 01.01.2022.
CAT ORDINANCE No. 093, OF DECEMBER 23, 2021 Amends CAT ordinance 50/21.
HSCE Comments: Amends CAT Ordinance No. 50/2021, regarding the updated values to be used for the purposes of calculating the substitution tax base in transactions involving beer and draft beer. The changes are valid from 01.08.2021.
CAT ORDINANCE No. 094, OF DECEMBER 23, 2021 Amends CAT ordinance 52/21.
HSCE Comments: Amends CAT Ordinance No. 50/2021, regarding the updated values to be used for the purposes of calculating the substitution tax basis for transactions involving soft drinks. The changes are valid from 01.08.2021.
CAT ORDINANCE No. 095, OF DECEMBER 23, 2021 Establishes the calculation basis for the output of electric lamps.
HSCE Comments: Discloses new VAT-ST percentages to be used to compose the ICMS-ST calculation basis in transactions involving electric lamps, as referred to in article 313-T of RICMS/SP, in the period from 01.01.2022 to 09.30.2024. This standard takes effect from 01.01.2022.
CAT ORDINANCE No. 097, OF DECEMBER 28, 2021 Discloses values for the purpose of determining the ICMS-ST calculation basis for alcoholic beverages, soft drinks, water and other beverages.
HSCE Comments: Discloses values to be used in the period from 01.01.2022 to 06.30.2022, for the purposes of calculating the substitution tax base.
IF
ORDINANCE No. 455, OF December 21, 2021 Amends the ordinance that establishes the Tax Schedule for the collection of ICMS-ST.
HSCE Comments: Publishes a table of Average Price values to be used as a basis for calculating the tax substitution in beer transactions, under article 37 of RICMS/PA. The provisions are valid from 12/22/2021. This rule takes effect from 12/21/2021.
ORDINANCE No. 452, OF December 20, 2021 Extends until December 31, 2022 the effects of the “caput” of art. 1 of Sefaz Ordinance No. 785.
HSCE Comments: Regulates the assignment of the status of tax substitute to taxpayers who carry out the main economic activity of wholesale trade, in accordance with Decree No. 29,911/2014. This rule comes into effect from 20.12.2021.
TO
DECREE No. 6,366, OF DECEMBER 13, 2021 Changes the RICMS – TO.
HSCE Comments: Lists the CFOP codes and their respective explanatory notes to be used in operations and services performed by ICMS taxpayers, starting January 1, 2022. This standard comes into effect on December 15, 2021.
DECREE No. 6,367, OF DECEMBER 13, 2021 Changes the RICMS – TO.
HSCE Comments: Amends RICMS/TO, in relation to the tax benefits it specifies. This rule takes effect from 15.12.2021.
SEFAZ/GABSEC ORDINANCE No. 1,041, OF DECEMBER 22, 2021 Amends the Single Annex to SEFAZ Ordinance No. 749.
HSCE Comments: Amends SEFAZ Ordinance No. 749/2011, which establishes the rules for preparing and applying the tax schedule. This rule comes into effect from 12/27/2021.
SEFAZ ORDINANCE No. 1,055, OF DECEMBER 30, 2021 Provides for the assessment periods and payment deadlines for ICMS.
HSCE Comments: Establishes the payment of ICMS for the fiscal year 2022, until the 9th day of the month following the assessment, for commercial establishments; industrial establishments, among others. This rule takes effect from 12/30/2021.