{"id":1077,"date":"2022-06-14T14:33:50","date_gmt":"2022-06-14T14:33:50","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1077"},"modified":"2022-06-14T14:33:53","modified_gmt":"2022-06-14T14:33:53","slug":"mudancas-tributarias-junho-de-2022","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-junho-de-2022\/","title":{"rendered":"Tax Changes :: June 2022"},"content":{"rendered":"

CONFAZ Legislation<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

Agreements<\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

ICMS AGREEMENT No. 71, MAY 12, 2022<\/strong> Authorizes reduction of BC ICMS.<\/p>

HSCE Comments<\/strong>: Authorizes the federated units mentioned to reduce the calculation basis of the ICMS levied on internal output transactions carried out with craft beer and draft beer in the cases specified. This rule takes effect from 05\/13\/2022.<\/p><\/blockquote>\n\n\n\n

Protocols<\/strong><\/strong><\/strong><\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

Federal Legislation<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

DECREE No. 11,087, OF MAY 30, 2022<\/strong> Amends Decree No. 10,923.<\/p>

HSCE Comments<\/strong>: Amends the Table of Incidence of the Tax on Industrialized Products \u2013 TIPI. This rule takes effect from 05\/31\/2022.<\/p><\/blockquote>\n\n\n\n

State Legislation<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

B.C<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

AL<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

SURE REGULATORY INSTRUCTION No. 003, OF APRIL 29, 2022<\/strong> Amends SURE Normative Instruction No. 03.<\/p>

HSCE Comments<\/strong>: Establishes values to be used as the basis for calculating ICMS due for tax substitution, 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 05\/11\/2022.<\/p><\/blockquote>\n\n\n\n

SURE NOTICE No. 124, MAY 11, 2022<\/strong> Informs about the inclusion of products in Normative Instruction No. 003.<\/p>

HSCE Comments<\/strong>: Establishes values to be used as the basis for calculating the ICMS due by substitution, and advance payment of the tax on entry, in transactions involving mineral water, beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks, and syrup or concentrated extract intended for the preparation of soft drinks in machines. This standard comes into effect from May 18, 2022.<\/p><\/blockquote>\n\n\n\n

SURE ORDINANCE No. 055\/2021, OF MAY 18, 2022<\/strong> Discloses the ICMS value.<\/p>

HSCE Comments<\/strong>: Discloses the ICMS values to be used, in April 2022, as applicable, by the industrial establishment of pasta, cookies or crackers that acquire wheat flour or wheat flour mixture for industrialization, and that request a special regime, in accordance with article 15 of Annex XXXVII of RICMS\/AL. This standard takes effect from May 19, 2022.<\/p><\/blockquote>\n\n\n\n

THE<\/strong><\/strong><\/strong><\/strong><\/strong>P<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

THE<\/strong><\/strong><\/strong><\/strong><\/strong>M<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

BA<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

EC<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

DF<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

ORDINANCE No. 164, OF MAY 18, 2022<\/strong> Amends Ordinance No. 140.<\/p>

HSCE Comments<\/strong>: Sets the final sales prices to the consumer for the purposes of calculating the substitution tax base in transactions involving beer, soft drinks and mineral water. This rule comes into effect from 05\/19\/2022.<\/p><\/blockquote>\n\n\n\n

EN<\/h4>\n\n\n\n

LAW No. 11,623, OF MAY 24, 2022<\/strong> Introduces changes to Law No. 7,000 of December 27, 2001.<\/p>

HSCE Comments<\/strong>: This law amends Law No. 7,000\/2001, which provides for ICMS, to incorporate the provisions of Complementary Law No. 190\/2022, which amends Complementary Law No. 87\/1996 (Kandir Law), to regulate the collection of the difference in rates in interstate transactions and services destined to end consumers who are not taxpayers of the tax. This rule takes effect from May 25, 2022.<\/p><\/blockquote>\n\n\n\n

GO<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

BAD<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

GABIN ORDINANCE No. 256, OF MAY 10, 2022<\/strong> This ordinance amends the Reference Values Table.<\/p>

HSCE Comments<\/strong>: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving soft drinks. This standard shall come into effect from 05\/13\/2022.<\/p><\/blockquote>\n\n\n\n

GABIN ORDINANCE No. 266, OF MAY 17, 2022<\/strong> This ordinance amends the Reference Values Table.<\/p>

HSCE Comments<\/strong>: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beers and soft drinks. This rule shall come into effect as of 23.05.2022.<\/p><\/blockquote>\n\n\n\n

GABIN ORDINANCE No. 281, OF MAY 24, 2022<\/strong> This ordinance amends the Reference Values Table.<\/p>

HSCE Comments<\/strong>: This ordinance amends the Reference Values Table, for the purposes of charging ICMS, in relation to transactions involving beers and energy drinks. This rule shall come into effect as of 05\/30\/2022.<\/p><\/blockquote>\n\n\n\n

MT<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

MS<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

SAT ORDINANCE No. 2,995, OF MAY 6, 2022<\/strong> Provides for changes to the price group in the table called Real Researched Value.<\/p>

HSCE Comments<\/strong>: Changes the Real Researched Value of black beans, corn, soybean meal and sorghum. Producing its effects from 09.05.2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 2,996, OF MAY 9, 2022<\/strong> 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.<\/p>

HSCE Comments<\/strong>: Amends the list of Weighted Average Prices to the Final Consumer (PMPF), in transactions involving long-life milk. The standard comes into effect from 05\/10\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 2,997, OF MAY 11, 2022<\/strong> Provides for changes to the price group in the table called Real Researched Value, of the product it specifies.<\/p>

HSCE Comments<\/strong>: Changes the Real Researched Value of cotton and wheat grain. Taking effect from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 2,998, OF MAY 11, 2022<\/strong> Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF) of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the list of Weighted Average Prices in operations with wheat flour and bread and cake mix. Producing its effects from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 2,999, OF MAY 12, 2022<\/strong> Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF) of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the list of Weighted Average Prices in transactions involving beer, soft drinks and hydroelectrolytic beverages. Taking effect from 05\/13\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,000, OF MAY 13, 2022<\/strong> Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF) of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the list of Weighted Average Prices in cement operations. Taking effect from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,007, OF MAY 19, 2022<\/strong> Provides for the exclusion of the price group in the table called Real Researched Value, of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the Real Researched Value of T1 and T2 carioquinha beans. Producing its effects from 05\/20\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,008, OF MAY 19, 2022<\/strong> Provides for the inclusion, exclusion of products and changes to descriptions and values, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the Real Researched Value of sugar. Taking effect from 05\/20\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,009, OF MAY 25, 2022<\/strong> Provides for the inclusion, exclusion of products and changes to descriptions and values, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the list of Weighted Average Prices in operations with wheat flour and cake mix. Taking effect from 05\/26\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,010, OF MAY 26, 2022<\/strong> Provides for the inclusion, exclusion of products and changes to descriptions and values, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the list of Average Prices in operations with roasted and ground coffee. Taking effect from 05\/27\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,012, OF MAY 27, 2022<\/strong> Provides for changes to the price group in the table called Real Researched Value, of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the Real Researched Value of soybean meal. Producing its effects from 05\/30\/2022.<\/p><\/blockquote>\n\n\n\n

SAT ORDINANCE No. 3,016, OF JUNE 2, 2022<\/strong> Provides for the inclusion of products and changes to descriptions and values in the list of weighted average prices to the final consumer (PMPF) of the products it specifies.<\/p>

HSCE Comments<\/strong>: Changes the list of Average Prices in operations with alcoholic beverages, olive oil, among others. Taking effect from 06\/03\/2022.<\/p><\/blockquote>\n\n\n\n

MG<\/h4>\n\n\n\n

SUTRI ORDINANCE No. 1,171, OF MAY 11, 2022<\/strong> Amends SUTRI Ordinance No. 1,136.<\/p>

HSCE Comments<\/strong>: Discloses the Weighted Average Prices in transactions with soft drinks and hydroelectrolytic (isotonic) or energy drinks, producing its effects from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SUTRI ORDINANCE No. 1,172, OF MAY 11, 2022<\/strong> Amends SUTRI Ordinance No. 1,131.<\/p>

HSCE Comments<\/strong>: Discloses weighted average prices to the final consumer (PMPF) in operations with cacha\u00e7as and spirits. Producing its effects from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SUTRI ORDINANCE No. 1,173, OF MAY 11, 2022<\/strong> Amends SUTRI Ordinance No. 1,135.<\/p>

HSCE Comments<\/strong>: Discloses the weighted average prices to the final consumer (PMPF) in transactions involving beers, draft beers and mixed alcoholic beverages of beer or draft beer. Producing its effects from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SUTRI ORDINANCE No. 1,178, OF MAY 27, 2022<\/strong> Amends SUTRI Ordinance No. 1,136.<\/p>

HSCE Comments<\/strong>: Discloses 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. Producing its effects from 05\/28\/2022.<\/p><\/blockquote>\n\n\n\n

SUTRI ORDINANCE No. 1,179, OF MAY 27, 2022<\/strong> Amends SUTRI Ordinance No. 1,135.<\/p>

HSCE Comments<\/strong>: Discloses the weighted average prices to the final consumer (PMPF) in transactions involving beers, draft beers and mixed alcoholic beverages of beer or draft beer. Taking effect from 05\/28\/2022.<\/p><\/blockquote>\n\n\n\n

SHOVEL<\/h4>\n\n\n\n

ORDINANCE No. 337, OF MAY 26, 2022<\/strong> This ordinance amends and adds items to Ordinance No. 276\/2017.<\/p>

HSCE Comments<\/strong>: This ordinance amends and adds items to Ordinance No. 276\/2017, which provides for the table of values of the Weighted Average Price to the Final Consumer (PMPF), to be used as a basis for calculating the tax substitution in transactions with beer. Taking effect from 05\/27\/2022.<\/p><\/blockquote>\n\n\n\n

ORDINANCE No. 337, OF MAY 26, 2022 <\/strong>Amends ORDINANCE No. 276.<\/p>

HSCE Comments<\/strong>: This ordinance amends and adds items to Ordinance No. 276\/2017, which provides for the table of values of Weighted Average Price to the Final Consumer (PMPF), to be used as a basis for calculating the tax substitution in transactions involving beer. The rule comes into effect from 27.05.2022.<\/p><\/blockquote>\n\n\n\n

SEFAZ ORDINANCE No. 336, OF MAY 26, 2022 <\/strong>Amends ORDINANCE No. 1,726.<\/p>

HSCE Comments<\/strong>: This ordinance amends Ordinance No. 1,726\/2016, which publishes a table of Weighted Average Price to the Final Consumer (PMPF) values, to be used as a basis for calculating the tax substitution in transactions involving soft drinks, energy drinks and isotonic drinks. The rule comes into effect from 05\/27\/2022.<\/p><\/blockquote>\n\n\n\n

PB<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

PR<\/h4>\n\n\n\n

TAX PROCEDURE STANDARD No. 026, OF MAY 5, 2022. <\/strong>Amends NPF \u2013 Tax Procedure Standard No. 068\/2021.<\/p>

HSCE Comments<\/strong>: This tax procedure standard amends NPF No. 68\/2021, which publishes new tables of calculation base values, related to tax substitution, in transactions involving beers, soft drinks, energy drinks and isotonic drinks. The standard comes into effect from 01.05.2022.\u00a0<\/p><\/blockquote>\n\n\n\n

TAX PROCEDURE STANDARD No. 028, OF MAY 23, 2022 <\/strong>Amends NPF \u2013 Tax Procedure Standard No. 068\/2021.<\/p>

HSCE Comments:<\/strong> This tax procedure standard amends NPF No. 68\/2021, which publishes new tables of calculation base values, related to tax substitution, in transactions involving beers, soft drinks, energy drinks and isotonic drinks. The standard comes into effect from 01.06.2022.\u00a0<\/p><\/blockquote>\n\n\n\n

FOOT<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

IP<\/strong><\/strong><\/h4>\n\n\n\n

UNATRI NORMATIVE ACT No. 007, OF MAY 4, 2022. <\/strong>Amends UNATRI Normative Act No. 025\/2021, of September 20, 2021.<\/p>

HSCE Comments<\/strong>: This act amends UNATRI Normative Act No. 25\/2021, which publishes weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution, in relation to transactions with wine. This standard takes effect from 05\/13\/2022.\u00a0<\/p><\/blockquote>\n\n\n\n

UNATRI NORMATIVE ACT No. 009, OF MAY 17, 2022 <\/strong>Amends UNATRI Normative Act No. 025\/2021, of September 20, 2021.<\/p>

HSCE Comments<\/strong>: This act 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. The effects are valid from 05\/25\/2022.<\/p><\/blockquote>\n\n\n\n

RJ<\/h4>\n\n\n\n

SUT ORDINANCE No. 462, OF MAY 10, 2022<\/strong> Provides data for calculating ICMS.<\/p>

HSCE Comments<\/strong>: Provides data for calculating ICMS on interstate transactions involving raw coffee. This standard comes into effect from 05\/12\/2022.<\/p><\/blockquote>\n\n\n\n

SUT ORDINANCE No. 465, OF JUNE 2, 2022<\/strong> Provides data for calculating ICMS.<\/p>

HSCE Comments<\/strong>: Provides data for calculating ICMS on interstate transactions involving raw coffee. This standard takes effect from 06\/03\/2022.<\/p><\/blockquote>\n\n\n\n

RN<\/h4>\n\n\n\n

APPROVAL ACT GS\/SET No. 004, OF MAY 11, 2022 <\/strong>Amends the Sole Annex of Approval Act No. 006\/2020-GS\/SET.<\/p>

HSCE Comments<\/strong>: This act amends the Homologatory Act GS\/SET No. 06\/2020, which approves reference values, for the purpose of calculating the ICMS tax basis due for tax substitution, in internal transactions and interstate acquisitions of hot beverages classified under positions 2205, 2206 and 2208, of the Common Nomenclature of Mercosur (NCM), including sugarcane and molasses spirits, to add the nomenclatures it specifies. This rule takes effect from May 12, 2022.<\/p><\/blockquote>\n\n\n\n

RS<\/h4>\n\n\n\n

DECREE No. 56,489, OF MAY 5, 2022 <\/strong>Modifies the Regulation of the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transport and Communication Services (RICMS).<\/p>

HSCE Comments<\/strong>: This decree amends the RICMS\/RS, to establish deferral of ICMS, without tax substitution, on the import of malt, roasted or not, whole or broken, or its extract, classified under NCMs 1107.10.10, 1107.20.10 and 1901.90.10, and hop cones (crushed or ground, or in \u201cpellets\u201d), lupulin, hop juices and extracts, classified under NCMs 1210.20.10, 1210.20.20 and 1302.13.00. The effects are valid from 06.05.2022.<\/p><\/blockquote>\n\n\n\n

DECREE No. 56,511, OF MAY 24, 2022 <\/strong>Modifies the Regulation of the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transport and Communication Services (RICMS).<\/p>

HSCE Comments<\/strong>: This decree amends the RICMS\/RS, regarding the tax substitution regime in transactions involving food products, to adjust the original MVA percentages, considering the internal rate of 17%, used in the calculation basis for the tax substitution. The effects are valid from 05\/25\/2022.<\/p><\/blockquote>\n\n\n\n

RO<\/h4>\n\n\n\n

DECREE No. 27,156, OF MAY 11, 2022 <\/strong>Amends and adds provisions to the Regulation on Tax on Operations Relating to the Circulation of Goods.<\/p>

HSCE Comments<\/strong>: The changes are due to the provisions contained in ICMS Agreements 66\/2022, which modifies ICMS Agreement 142\/2018, which lists the goods subject to the tax substitution regime. The changes mainly refer to the separation of items, the change in the NCM and modifications in the description of certain goods, in the segments of auto parts, lamps, reactors and starters, construction materials, cleaning materials and other segments as indicated. Taking effect from May 11, 2022.<\/p><\/blockquote>\n\n\n\n

GAB\/CRE REGULATORY INSTRUCTION No. 030, OF MAY 27, 2022 <\/strong>Amends and adds items to REGULATORY INSTRUCTION No. 017\/2019\/GAB\/CRE.<\/p>

HSCE Comments<\/strong>: This normative instruction amends IN GAB\/CRE No. 17\/2019, which establishes the Weighted Average Price to the Final Consumer (PMPF), in relation to transactions involving energy, soft drinks and water, taking effect from 01.06.2022.<\/p><\/blockquote>\n\n\n\n

RR<\/h4>\n\n\n\n

No highlight.<\/strong><\/p>\n\n\n\n

SC<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

CIRCULAR ELECTRONIC MAIL SEF\/DIAT No. 008, OF 2022<\/strong> PMPF value of cold drinks.<\/p>

HSCE Comments<\/strong>: Establishes that in operations involving cold beverages (beer, draft beer, soft drinks, energy drinks and isotonic drinks) the ICMS calculation basis for tax substitution purposes is the Weighted Average Price to the Final Consumer (PMPF). Taking effect from 09.05.2022.<\/p><\/blockquote>\n\n\n\n

LAW No. 18,368, OF MAY 6, 2022<\/strong> Amends Law No. 10,297.<\/p>

HSCE Comments<\/strong>: Extends, from June 30, 2022 to December 31, 2023, the reduction in the calculation basis applicable to internal transactions of basic food basket goods. Taking effect from May 9, 2022.\u00a0<\/p><\/blockquote>\n\n\n\n

DECREE No. 1,931, OF MAY 17, 2022<\/strong> Introduces Amendment 4.495.<\/p>

HSCE Comments<\/strong>: Grants a reduction in the ICMS calculation basis of 58.82% for transactions subject to the internal rate of 17%, and of 41.66% for transactions subject to the internal rate of 12%. Taking effect from 05\/18\/2022.\u00a0<\/p><\/blockquote>\n\n\n\n

DIAT ACT No. 016, MAY 24, 2022<\/strong> Amends DIAT Act No. 4.<\/p>

HSCE Comments<\/strong>: Sets 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 and hydroelectrolytic and energy drinks. Taking effect from 05\/27\/2022.\u00a0<\/p><\/blockquote>\n\n\n\n

SP<\/h4>\n\n\n\n

SRE ORDINANCE No. 042, OF MAY 31, 2022 <\/strong>Amends Order CAT 49\/17 of 26 June 2017.<\/p>

HSCE Comments<\/strong>: This ordinance amends CAT Ordinance No. 49\/2017 to extend, until November 30, 2023, the deadline for using the VAT-ST percentages used to calculate the ICMS due for tax substitution in transactions involving perfumery and personal hygiene products destined for resellers operating in the door-to-door sales segment to end consumers. This rule shall come into effect on June 1, 2022.<\/p><\/blockquote>\n\n\n\n

DICAR NOTICE No. 041, JUNE 1, 2022 <\/strong>Publishes the Practical Table for Calculating Interest on Arrears.<\/p>

HSCE Comments: <\/strong>This notice discloses the practical table for calculating default interest applicable until June 30, 2022 for ICMS debts. This rule comes into effect as of June 2, 2022.<\/p><\/blockquote>\n\n\n\n

DICAR NOTICE No. 042, JUNE 1, 2022<\/strong> Publishes the Practical Table for Calculating Interest on Arrears.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>

HSCE Comments: <\/strong>This notice discloses the practical table for calculating the interest on arrears applicable until June 30, 2022 for ICMS fines, for the purposes of article 1 of Law No. 10,175\/98. This rule comes into effect as of June 2, 2022.<\/p><\/blockquote>\n\n\n\n

IF<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n

SEFAZ ORDINANCE No. 179, OF MAY 19, 2022 <\/strong>Amends SEFAZ Ordinance No. 431, of December 5, 2019.<\/p>

HSCE Comments:<\/strong> This ordinance amends SEFAZ Ordinance No. 431\/2019, which establishes the tax schedule of minimum values for the collection of ICMS withheld or advanced, in relation to transactions with beer and energy drinks. This rule has retroactive effect from 05\/25\/2022.<\/p><\/blockquote>\n\n\n\n

SEFAZ ORDINANCE No. 187, OF MAY 31, 2022 <\/strong>Amends SEFAZ Ordinance No. 001, of January 2022.<\/p>

HSCE Comments:<\/strong> This ordinance amends SEFAZ Ordinance No. 001\/2022, which establishes the tax schedule of minimum values for the collection of ICMS withheld or paid in advance, in relation to transactions involving beer and energy drinks. This rule has retroactive effects from 06.06.2022.<\/p><\/blockquote>\n\n\n\n

TO<\/h4>\n\n\n\n

SAT REGULATORY INSTRUCTION No. 022, OF MAY 23, 2022<\/strong> Changes the values of the Products in the Newsletter.<\/p>

HSCE Comments:<\/strong> Establishes the values to be considered as the calculation basis for the purpose of paying ICMS, referring to the beer subgroup. This standard has retroactive effects from 05\/25\/2022.<\/p><\/blockquote>\n\n\n\n

SAT REGULATORY INSTRUCTION No. 023, OF MAY 23, 2022<\/strong> Changes the values of the Products in the Newsletter.<\/p>

HSCE Comments:<\/strong> Amends the values of the Products, in the Price List \u2013 Information Bulletin, for the purpose of determining the ICMS calculation basis for the energy subgroup. This rule comes into effect from 25.05.2022.<\/p><\/blockquote>\n\n\n\n

SAT REGULATORY INSTRUCTION No. 024, OF MAY 23, 2022<\/strong> Changes the values of the Products in the Newsletter.<\/p>

HSCE Comments:<\/strong> Changes the values of the Price List Products \u2013 referring to the soft drinks subgroup. This standard comes into effect from 25.05.2022.<\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"

Legisla\u00e7\u00f5es do CONFAZ Conv\u00eanios CONV\u00caNIO ICMS N\u00ba 71, DE 12 DE MAIO DE 2022 Autoriza redu\u00e7\u00e3o de BC ICMS. Coment\u00e1rios HSCE: Autoriza as unidades federadas que menciona a reduzir a base de c\u00e1lculo do ICMS incidente sobre as opera\u00e7\u00f5es de sa\u00edda internas realizadas com cerveja e chope artesanais nos casos em que especifica. Esta norma […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[72],"tags":[],"class_list":["post-1077","post","type-post","status-publish","format-standard","hentry","category-tributos"],"yoast_head":"\nMudan\u00e7as Tribut\u00e1rias :: Junho de 2022 - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-junho-de-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mudan\u00e7as Tribut\u00e1rias :: Junho de 2022 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Legisla\u00e7\u00f5es do CONFAZ Conv\u00eanios CONV\u00caNIO ICMS N\u00ba 71, DE 12 DE MAIO DE 2022 Autoriza redu\u00e7\u00e3o de BC ICMS. 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