{"id":2313,"date":"2026-05-04T20:45:18","date_gmt":"2026-05-04T20:45:18","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2313"},"modified":"2026-05-18T20:50:18","modified_gmt":"2026-05-18T20:50:18","slug":"mudancas-tributarias-maio-2026","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-maio-2026\/","title":{"rendered":"Tax Changes :: May 2026"},"content":{"rendered":"<div class=\"wp-block-group\" style=\"width: 100%; margin: 0; color: #222; line-height: 1.6;\">\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #f2f2f2; padding: 16px 20px; border-radius: 4px; font-style: italic; margin-bottom: 16px;\">\n<h2><em>CONFAZ Legislation<\/em><\/h2>\n<\/div>\n<h3 style=\"margin: 24px 0 16px 0;\"><em>Agreements<\/em><\/h3>\n<p style=\"margin: 16px 0;\"><strong>ICMS AGREEMENT No. 28, OF MARCH 27, 2026 Authorizes the consideration of the conditions as fulfilled.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Authorizes the consideration that the conditions for exemption or reduction of federal tax burden provided for in the ICMS agreements have been met when non-compliance results from the provisions of Article 4 of Complementary Law No. 224, of December 26, 2025. This agreement enters into force on April 6, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 29, of March 27, 2026 Amends ICMS Agreement No. 139, of March 28, 2018.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 139, of November 28, 2018, which authorizes the federative units mentioned therein to reduce fines and other legal surcharges, and to grant installment payments for tax debts related to ICMS, in the cases specified. This agreement enters into force on April 6, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 30, of March 27, 2026 Amends ICMS Agreement No. 79, of 2020.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 79, of September 2, 2020, which authorizes the federative units mentioned therein to waive or reduce interest, fines and other legal charges, through settlement or installment payment of tax debts related to ICM and ICMS in the manner specified. This agreement enters into force on April 6, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 31, of March 27, 2026 Amends ICMS Agreement No. 55, of April 2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 55, of April 11, 2025, which authorizes the waiver or reduction of interest, fines, and other legal charges, through settlement or installment payment of tax debts related to ICM and ICMS in the manner specified. This agreement enters into force on April 6, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 32, of March 27, 2026 Provides for the accession of the State of Sergipe.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This agreement concerns the accession of the State of Sergipe and amends ICMS Agreement No. 194, of December 8, 2023, which authorizes the granting of ICMS exemption in interstate transactions involving new vans, minibuses, and buses, regarding the difference between the internal and interstate tax rates, as specified. This agreement enters into force on April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 33, of March 27, 2026 Extends the provisions of ICMS Agreement No. 77.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Extends the provisions of ICMS Agreement No. 77, of July 4, 2025, which authorizes the granting of ICMS exemption, in internal operations and in relation to the difference between the internal and interstate rates, applicable to the acquisition of goods intended for the fixed assets of micro-enterprises \u2013 ME \u2013 or small-sized enterprises \u2013 EPP, opting for the Simples Nacional (Simplified National Tax Regime), in the manner specified. This agreement enters into force on April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 34, of March 27, 2026 Reinstates and extends the provisions of the Agreement.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Reinstates and extends the provisions of ICMS Agreement No. 139, of September 3, 2021, which authorizes the State of Minas Gerais to grant a presumed ICMS credit equivalent to the amount spent on the acquisition of tax stamps for the control and origin of the bottling and circulation in the State of mineral, natural or potable table water and water with added salts, packaged in returnable or disposable containers. This agreement enters into force on April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 35, of March 27, 2026 Amends ICMS Agreement No. 35, of April 2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 35, of April 11, 2025, which authorizes the establishment of a tax credit recovery program, as specified. This agreement enters into force on April 6, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 36, of March 27, 2026 Provides for the accession of the State of Acre.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This agreement concerns the accession of the State of Acre and amends ICMS Agreement No. 19, of April 25, 2024, which authorizes the federative units mentioned therein to grant a reduction in the ICMS tax base applicable to intermunicipal passenger transport services. This agreement enters into force on April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 37, of March 27, 2026 Authorizes the granting of ICMS exemption.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Authorizes the granting of ICMS (Brazilian state sales tax) exemption on acquisitions and operations carried out by the Butantan Foundation. This agreement enters into force on April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 38, of April 6, 2026 Authorizes the granting of ICMS remission and amnesty.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Authorizes the granting of remission and amnesty for ICMS (Tax on Circulation of Goods and Services) and other surcharges, as applicable, in the manner specified. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 39, of April 6, 2026 Amends ICMS Agreements.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 199, of December 22, 2022, and ICMS Agreement No. 15, of March 31, 2023. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 40, of April 6, 2026 Amends ICMS Agreement No. 219, of 2023.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 219, of December 21, 2023, which authorizes the States and the Federal District to grant ICMS suspension on operations involving shipments for underground storage of domestic natural gas. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 41, of April 6, 2026 Amends ICMS Agreement No. 214 of 2023.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 214, of December 21, 2023, which authorizes the State of Para\u00edba to grant ICMS exemption, in internal operations and in relation to the difference between the internal and interstate rates, applicable to the acquisition of goods destined for the fixed assets of the Para\u00edba hotel network and parks located in the \u201cCabo Branco Tourist Hub\u201d. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 42, of April 6, 2026 Amends ICMS Agreement No. 168.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 168, of December 5, 2025, which authorizes the granting of remission and amnesty in relation to tax credits linked to ICMS in the cases and conditions specified. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 43, of April 6, 2026 Provides for the accession of States.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This agreement concerns the accession of the States of Maranh\u00e3o and Paran\u00e1 and amends ICMS Agreement No. 149, of October 1, 2021, which authorizes the federative units mentioned therein to grant presumed ICMS credit to promote rural internet access. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 44, of April 6, 2026 Authorizes the establishment of an administrative transaction.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Authorizes the establishment of an administrative transaction under the terms specified. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 45, of April 6, 2026 Authorizes the granting of amnesty.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Authorizes the granting of amnesty or remission of tax credits related to ICMS (Tax on Circulation of Goods and Services), resulting from the supplementation of the difference in the internal tax rate, referring to the stock of goods subject to the advance payment regime and the tax substitution regime, in the manner specified. This agreement enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 46, of April 6, 2026 Provides for the accession of the State of Paran\u00e1.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This agreement concerns the accession of the State of Paran\u00e1 to clause one and amends ICMS Agreement No. 139, of September 3, 2021, which authorizes the State of Minas Gerais to grant a presumed ICMS credit equivalent to the amount spent on the acquisition of tax stamps for the control and verification of the origin of the bottling and circulation in the State of mineral, natural or potable table water and water with added salts, packaged in returnable or disposable containers, under the conditions specified. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 47, of April 6, 2026 Provides for the accession of the State of Alagoas.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This agreement concerns the accession of the State of Alagoas and amends ICMS Agreement No. 95, of August 25, 2017, which authorizes the State of Santa Catarina to grant remission of tax credits related to ICM and ICMS. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 48, of April 6, 2026 Amends ICMS Agreement No. 16, of April 3.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 16, of April 3, 2020, which authorizes the State of S\u00e3o Paulo to grant a reduction in the ICMS tax base on internal sales of copper goods, and ICMS Agreement No. 15, of January 27, 2026. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 49, of April 6, 2026 Amends ICMS Agreement No. 17, of April 5.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 17, of April 5, 2013, which provides for the granting of a special regime in the transfer of network resources between telecommunications companies. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 50, of April 6, 2026 Amends ICMS Agreement No. 49, of April 25.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 49, of April 25, 2024, which authorizes the States and the Federal District to grant a special regime to establishments whose main economic activity is classified under codes 0600-0\/01, 1921-7\/00, and 3520-4\/01 of the National Classification of Economic Activities \u2013 CNAE, for the issuance of invoices in the operations indicated, involving petroleum and its derivatives, natural gas and its derivatives, and biofuels, via cabotage, river, or lake navigation. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 51, of April 6, 2026. Excludes operations.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Excludes operations destined for the State of S\u00e3o Paulo from ICMS Agreement No. 45, of July 23, 1999, which authorizes the States and the Federal District to establish the tax substitution regime in interstate operations that send goods listed in Annex XXVI of ICMS Agreement No. 142\/18 to resellers who carry out door-to-door sales. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 52, of April 6, 2026 Amends ICMS Agreement No. 83, of December 15.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 83, of December 15, 2000, which provides for the tax substitution regime in interstate transactions involving electricity not intended for commercialization or industrialization. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 53, of April 24, 2026 Authorizes the granting of ICMS exemption.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Authorizes the granting of ICMS (Tax on Circulation of Goods and Services) exemption on the difference between the internal and interstate tax rates in the donation of goods intended to address the public health emergency in the Municipality of Dourados \u2013 MS, due to the increase in cases of chikungunya. This agreement enters into force on April 30, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 54, of April 24, 2026 Amends ICMS Agreement No. 161 of 2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 161, of December 5, 2025, which authorizes the granting of ICMS exemption on transactions involving medication intended for the treatment of Duchenne muscular dystrophy \u2013 DMD. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 55, of April 24, 2026 Provides for the accession of the State of Esp\u00edrito Santo.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This agreement concerns the accession of the State of Esp\u00edrito Santo and amends ICMS Agreement No. 44, of April 6, 2026, which authorizes the establishment of an administrative transaction under the terms specified. This agreement enters into force on the date of publication of its national ratification in the Official Gazette of the Union.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Agreement No. 56, of April 24, 2026 Amends ICMS Agreement No. 139, of 2018.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends ICMS Agreement No. 139, of November 28, 2018, which authorizes the federative units mentioned therein to reduce fines and other legal surcharges, and to grant installment payments for tax debts related to ICMS, in the cases specified. This agreement enters into force on April 30, 2026.<\/li>\n<\/ul>\n<hr \/>\n<h3 style=\"margin: 24px 0 16px 0;\"><em>Protocols<\/em><\/h3>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 028, of March 31, 2026 Amends ICMS Protocol No. 175.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol amends ICMS Protocol 175\/2013, which deals with tax substitution in operations with food products, to exclude, as of May 1, 2026, the goods listed in items 3.1 and 3.3 to 3.10, relating to dairy products and breakfast cereals, from the Single Annex.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 030, of March 31, 2026 Amends ICMS Protocol No. 54.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol provides for the exclusion, as of October 1, 2026, of the State of Rio Grande do Sul from ICMS Protocol 54\/2017, which deals with tax substitution in transactions involving perfumery, personal hygiene, and cosmetic products.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 031, of March 31, 2026 Amends ICMS Protocol No. 16.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol amends ICMS Protocol 16\/85, which deals with the tax substitution regime in operations involving razor blades, disposable razors, and lighters, making a technical adjustment to remove the State of Santa Catarina from paragraph 6 of clause three, in view of the exclusion of that State from the provisions of the Protocol, through ICMS Protocol 08\/2021.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 033, of March 31, 2026 Amends ICMS Protocol No. 13.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol amends ICMS Protocol 13\/2006, which governs the tax substitution regime for transactions involving wines and ciders, to exclude the State of Mato Grosso from its provisions with respect to transactions involving products classified under NCM 2204.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 033, of March 31, 2026 Amends ICMS Protocol No. 13.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol amends ICMS Protocol 13\/2006, which governs the tax substitution regime for transactions involving wines and ciders, to exclude the State of Mato Grosso from its provisions with respect to transactions involving products classified under NCM 2204.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 034, of March 31, 2026 Amends ICMS Protocol No. 14.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol amends ICMS Protocol 14\/2006, which governs the tax substitution regime for transactions involving alcoholic beverages, to exclude the State of Mato Grosso from its provisions with respect to transactions involving products classified under NCM 2204.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>ICMS Protocol No. 035, of March 31, 2026 (*) Amends ICMS Protocol No. 188.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol amends ICMS Protocol 188\/2009, which deals with tax substitution in operations with food products, to establish that, as of May 1, 2026, the provisions of the protocol will no longer apply to operations with goods and merchandise classified under CEST codes 17.012.00, 17.013.00, 17.014.00, 17.015.00, 17.016.00, 17.016.01, 17.017.00, 17.017.01, 17.018.00, 17.018.01, 17.019.00, 17.019.01, 17.019.02, 17.019.03, 17.020.00. 17.020.01, 17.021.00, 17.021.01, 17.022.00, 17.023.00, 17.023.01, 17.024.00, 17.024.01, 17.024.02, 17.024.03, 17.024.04, 17.024.05, 17.025.00, 17.025.01, 17.025.02 and 17.029.00, when their destination or origin is the State of Mato Grosso. ICMS PROTOCOL No. 036, OF APRIL 8, 2026 Provides for the exclusion of the Federal District and amends ICMS Protocol 54.<\/li>\n<\/ul>\n<hr \/>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This protocol provides for the exclusion, as of May 1, 2026, of the Federal District from ICMS Protocol 54\/2017, which deals with tax substitution in transactions involving perfumery, personal hygiene, and cosmetic products.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #f2f2f2; padding: 16px 20px; border-radius: 4px; font-style: italic; margin-bottom: 16px;\">\n<h2><em>Federal Legislation<\/em><\/h2>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Tax Reform: The Federal Revenue Service clarifies that no fines will be applied until 90 days after the publication of the regulations.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The Brazilian Federal Revenue Service and the Management Committee for the Tax on Goods and Services (CGIBS), under Joint Act RFB\/CGIBS No. 1\/2025, explain that no fines will be applied for the failure to register the fields for the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) in tax documents until the first day of the fourth month after the publication of the common regulations. In practice, as the detailed regulations are still being finalized, the deadline for any penalties has not even begun to be counted. The government&#039;s objective is to offer predictability and sufficient time for companies to adjust their invoicing and accounting systems. Information circulating about the application of penalties is false.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>RFB Normative Instruction No. 2,319, of March 30, 2026.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amendment to RFB Normative Instruction No. 2,228\/2024, which deals with CSLL (Social Contribution on Net Income) in the process of adapting Brazilian legislation to the Global Rules Against Tax Base Erosion, and RFB Normative Instruction No. 2,237\/2024, which deals with DCTFWeb (Declaration of Tax Credits and Debits on Web) for the inclusion of the CSLL surcharge in the DCTFWeb of the sixth month following the end of the Fiscal Year of the jurisdiction. This Normative Instruction enters into force on April 6, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>RFB Normative Instruction No. 2,320, of April 6, 2026.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Rules for accessing services through digital means from the Brazilian Federal Revenue Service, considering exclusive, shared, authorized access services, access with digital power of attorney, by the digital representative, and by the holder and legal representative. The delivery of services is conditional, if required, on user authentication, which consists of the electronic process that allows the electronic identification of a natural or legal person. Authentication will be carried out based on identification through the digital account on the gov.br Platform. This Normative Instruction comes into effect on April 9, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Siscomex updates rules for PIS and Cofins on imports starting in April.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The Siscomex Portal published Notice No. 025\/2026, bringing relevant changes to the calculation of PIS-Importation and Cofins-Importation, effective from April 1, 2026, as a result of Complementary Law No. 224\/2025 and RFB Normative Instruction No. 2,305\/2026. The main change is in the new calculation system for Cofins-Importation, which will now consider an effective rate of 0.965%, potentially reaching 1.565% in cases with an additional charge. Despite this, in the Siscomex system (for operations via DI), the rates will continue to be displayed with two decimal places (0.97% or 1.57%), while the internal calculation will be done with greater precision.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Operation Fast Track: Federal Revenue Service advises taxpayers on the misuse of PIS\/Pasep and Cofins credits.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The Brazilian Federal Revenue Service conducted a nationwide monitoring operation and identified situations in which 2,959 companies holding tax credits are being induced to adopt practices without legal basis in the calculation of PIS\/Pasep and Cofins credits. The analysis revealed inconsistencies in more than 55,000 requests for reimbursement and compensation. In many cases, tax consultancies take advantage of the complexity of the legislation and the limited technical familiarity of entrepreneurs with the subject to induce taxpayers to use credits without legal support. Within the scope of this operation, the analyses showed a higher incidence of these situations in the supermarket segment, which deals with products subject to different tax regimes. Among the most common examples are basic food items, with a zero tax rate, and products whose taxation occurs in the initial stages of the chain, such as beverages, fuels, and hygiene products. In these cases, the taxpayer attempts to recover amounts that were not paid in their stage of activity in the production chain, which is prohibited by law.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Decree regulating the Social Contribution on Goods and Services (CBS) has been published.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The Decree No. 12,955\/2026, which regulates the Social Contribution on Goods and Services (CBS), a tax under the Union&#039;s jurisdiction established by Complementary Law No. 214\/2025 within the scope of the tax reform on consumption, was published in the Official Gazette of the Union this Thursday (30). The decree represents a significant step in consolidating the new Brazilian tax model, establishing general rules, definitions and guidelines that will guide the application of the CBS. In addition, the regulation brings provisions common to the Tax on Goods and Services (IBS), reinforcing the integration between the taxes that make up the new system. Among the initial points of the text are fundamental definitions such as operations with goods and services, the concept of supply, identification of suppliers and purchasers, as well as the rules related to the calculation of credits, essential elements for the operation of the new regime.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>National Legislation<\/strong><\/p>\n<p style=\"margin: 16px 0;\"><strong>Regulations for the Tax on Goods and Services have been published on the Steering Committee&#039;s website, marking a new step forward in the Tax Reform.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The Consumption Tax Reform is becoming increasingly consolidated in the Brazilian legal system. The Regulation of the Tax on Goods and Services approved by the CGIBS at a meeting held last Tuesday was published this Thursday (30) on the IBS Management Committee page. The text, comprising 617 articles, details the new tax shared between states and municipalities, established by Complementary Law No. 214, of January 16, 2025, by virtue of Constitutional Amendment 132, of December 20, 2023. Book I highlights the common rules between the IBS and the CBS \u2013 Contribution on Goods and Services, the latter under the jurisdiction of the Union, while Book II explores the specific rules of the IBS. A work that took months to complete, with the aim of providing greater transparency to the Brazilian tax system. Throughout the document, tax authorities and taxpayers can delve deeper into the workings of the IBS (Brazilian VAT), including ancillary obligations, specific and differentiated customs regimes, capital goods, basic food basket, free trade zones, government procurement, presumed credit, and other applications.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #f2f2f2; padding: 16px 20px; border-radius: 4px; font-style: italic; margin-bottom: 16px;\">\n<h2><em>State Legislation<\/em><\/h2>\n<\/div>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>AL<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Normative Instruction SEF No. 018, of March 31, 2026 Amends Normative Instruction SEF No. 15, of 2012<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends Normative Instruction SEF No. 15, of July 27, 2012, which lists the goods and their respective value-added margins, discloses the percentages to be applied in operations with a reduction in the tax base or presumed credit that it specifies, and provides for the inventory of goods, for the purposes of the taxation provided for in Decree No. 20,747, of June 26, 2012, which provides for the preferential ICMS taxation regime for operations carried out by wholesale commercial establishments. Effective April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>LAW No. 9,851, OF APRIL 1, 2026 Amends Law No. 5,900\/1996.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends Law No. 5,900\/1996, which deals with ICMS (Tax on Circulation of Goods and Services), regarding tax rates. Effective April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>AP<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 2,368, OF APRIL 8, 2026 Amends Decree No. 2047, of June 7, 2010.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends Decree No. 2047, of June 7, 2010, which provides for the granting of ICMS exemption on transactions involving equipment and components for the use of solar and wind energy as specified. Effective April 8, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>BA<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 051, of April 24, 2026 Amends Decree No. 20, of February 3, 2026.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends Ordinance No. 20, of February 3, 2026, which establishes a minimum value for issuing DAE and GNRE, using as a parameter the maximum unit value of bank fees paid by the State of Bahia to collection agents per collection document collected by the State Revenue Collection Network \u2013 RARE. Effective April 25, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>EC<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 37,254, of April 1, 2026 Amends Decree No. 36,952, of November 21, 2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends Decree No. 36,952, of November 21, 2025, which provides for the granting of presumed ICMS credit to companies providing voice and data communication services that allocate resources to infrastructure investments, under the terms of Law No. 15,494, of December 27, 2013. Enters into force on April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>DF<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>LEGISLATIVE DECREE No. 2,649, OF MARCH 18, 2026 Amends Decree No. 18,955, of 1997.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends Decree No. 18,955, of December 22, 1997, which regulates the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services \u2013 ICMS. Enters into force on April 23, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>EN<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>LAW N\u00b0 12,793, OF APRIL 1, 2026 Adds art. 5\u00b0 L to Law No. 7,000, of December 27, 2001.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This law amends Law No. 7,000\/2001, which deals with ICMS (Tax on Circulation of Goods and Services), to grant a presumed credit of 100% to industrial establishments on interstate sales of manufactured milk products, including UHT (Long Life) milk sold in cartons, when destined for taxpayers of the tax. This Law enters into force on May 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 031-R, of March 31, 2026 Amends Decree No. 13-R, of March 29, 2019.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 13-R\/2019, which publishes the Weighted Average Price to the Final Consumer (PMPF) for products in the hot beverage sector. This decree enters into force on April 2, 2026, producing effects from April 5, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>GO<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>LEGISLATIVE DECREE No. 679, OF APRIL 16, 2026 Approves ICMS Agreements.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Approves, with regard to the State of Goi\u00e1s, the ICMS Agreements No. 142 and No. 143, both of October 3, 2025, No. 169 and No. 170, both of December 5, 2025, No. 10, No. 13, No. 20 and No. 21, all of January 27, 2026. Effective April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>BAD<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Cabinet Ordinance No. 131, of March 30, 2026. Provides for the inclusion of product values in the Reference Values table.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the Table of Reference Values for ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to beer transactions. This decree enters into force on April 9, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>PORTARIA GABIN N\u00b0 132, DE 31 de mar\u00e7o de 2026 Provides for the inclusion of product values in the Reference Values table.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the Reference Value Table for ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to beer transactions. This decree comes into effect on April 10, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>PORTARIA GABIN N\u00b0 141, DE 07 de abril de 2026 Provides for the inclusion of product values in the Reference Values table.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the Table of Reference Values, for the purposes of ICMS (Tax on Circulation of Goods and Services) collection, relating to cement transactions. This decree comes into effect on April 10, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Cabinet Ordinance No. 152, of April 10, 2026. Provides for the inclusion of product values in the Reference Values table.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the Reference Value Table for ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to transactions involving ice cream and popsicles. This decree comes into effect on April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>PORTARIA GABIN N\u00b0 154, DE 10 de Abril de 2026 Provides for the inclusion of product values in the Reference Values table.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the Reference Value Table for ICMS (Tax on Circulation of Goods and Services) collection purposes, relating to transactions involving ice cream and popsicles. This decree comes into effect on April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>MT<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Complementary Law No. 839, of April 14, 2026. Adds item III to article 56 of Complementary Law No. 631.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This supplementary law amends Supplementary Law No. 631\/2019, which provides for the validity of the simplified operation estimation regime (Average Charge), the remission and amnesty of tax credits, as well as the reinstatement, amendment and revocation of tax benefits related to ICMS. This Supplementary Law enters into force on April 14, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>MS<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 16,763, OF APRIL 15, 2026 Extends the term of tax benefits provided for.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Extends the deadline for tax benefits provided for in the regulatory act specified; and amends the wording of provisions in Annex I \u2013 Tax Benefits, to the ICMS Regulation. Effective April 16, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>MG<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 49,215, OF APRIL 16, 2026 Suspends ICMS deferral.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Suspends the deferral of ICMS (Brazilian state sales tax) on the importation of tilapia under the terms specified. Effective 17.0.2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>SHOVEL<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 160, SEFA\/GS, of March 31, 2026. Amends Decree No. 1,726, of December 6, 2016.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 1,726\/2016, which publishes a table of Weighted Average Price to the Final Consumer (PMPF) values, for use as the basis for calculating tax substitution in transactions involving soft drinks, energy drinks, and isotonic drinks. This decree enters into force on April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>SEFA\/GS Ordinance No. 159, of March 31, 2026 Amends Ordinance No. 276, of August 4, 2017.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 276\/2017, which publishes a table of Weighted Average Price to the Final Consumer (PMPF) values, for use as the basis for calculating tax substitution in beer transactions, pursuant to Article 37 of the RICMS\/PA. This decree enters into force on April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>PB<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 48,081, OF APRIL 9, 2026 Amends Decree No. 26,486, of November 4, 2005.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 26,486\/2005, which provides for tax substitution in transactions involving ice cream and preparations for making ice cream in machines, to broaden the application of the tax base through the Value Added Margin (MVA), now occurring in cases where the listing does not meet the required format, as well as when there is a discrepancy between the product code and the respective listing (addition of \u00a7 8 to article 2). This Decree enters into force on April 10, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 48,083, of April 9, 2026 Amends Decree No. 38,018, of December 26, 2017.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 38,018\/2017, which provides for tax substitution in transactions involving cigarettes and other tobacco products, to broaden the application of the tax base through the Value Added Margin (MVA), now occurring in cases where the listing does not meet the required format, as well as when there is a discrepancy between the product code and the respective listing (amendment to paragraph 2 of article 2). This Decree enters into force on April 10, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 48,108 OF APRIL 15, 2026 Amends Decree No. 39,465, of September 18, 2019.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 39,465\/2019, which provides for tax substitution in transactions involving razors and razor blades, to establish that, in transactions destined for the State of Santa Catarina, the original MVA percentage provided for in the internal legislation of the respective State will no longer be observed. This Decree enters into force on April 16, 2026, producing effects from October 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>SEFAZ Ordinance No. 077, of April 24, 2026 Amends SEFAZ Ordinance No. 213\/2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends SEFAZ Ordinance No. 213\/2025, which establishes the values to be used for the purpose of calculating the ICMS tax due by tax substitution in operations with beer, soft drinks and energy drinks. This Ordinance enters into force on April 25, 2026, producing effects from May 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>PR<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Tax Procedure Standard No. 010, of April 6, 2026. Amends NPF \u2013 No. 09\/2026.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This tax procedure standard amends NPF No. 47\/2025, which publishes new tables of base calculation values related to tax substitution in operations with beers, soft drinks, energy drinks and isotonic drinks. This Standard enters into force on April 6, 2026, producing effects from April 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 13,407, of April 22, 2026. Amends the ICMS Regulation.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the RICMS\/PR (Regulations for the Tax on Circulation of Goods and Services of the State of Paran\u00e1) to incorporate ICMS Agreements 142\/2025 and 169\/2025, which update provisions regarding tax exemption on transactions involving equipment and supplies intended for the provision of health services and pharmaceuticals and medicines intended for public administration bodies. This decree enters into force on April 22, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>FOOT<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Normative Instruction CAT No. 010, of April 27, 2026 Amends the Single Annex of IN CAT No. 01\/2026.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This normative instruction amends the Single Annex of IN CAT No. 01\/2026, which establishes the value of the tax credit corresponding to wheat flour or its mixtures used as input in the respective food production process or in the preparation of taxable goods, per 50-kilogram bag, to include the value corresponding to the month of April. This Normative Instruction enters into force on April 28, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>IP<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>UNATRI NORMATIVE ACT No. 009, OF APRIL 6, 2026. Amends UNATRI Normative Act No. 025\/2021.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This act amends Normative Act UNATRI No. 25\/2021, which discloses Weighted Average Prices to the Final Consumer (PMPF) for calculating the ICMS (Tax on Circulation of Goods and Services) due by tax substitution, regarding operations with beer. This Normative Act enters into force on April 8, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>UNATRI NORMATIVE ACT No. 010, OF APRIL 8, 2026. Amends UNATRI Normative Act No. 025\/2021.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This act amends Normative Act UNATRI No. 25\/2021, which discloses Weighted Average Prices to the Final Consumer (PMPF) for calculating the ICMS (Tax on Circulation of Goods and Services) due by tax substitution, regarding operations with sparkling wine and wine. This Normative Act enters into force on April 10, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>RJ<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>LAW No. 11,156, OF APRIL 16, 2026 Incorporates ICMS Agreement No. 78, of April 2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Incorporates ICMS Agreement No. 78, of July 4, 2025, which extends and &quot;amends the provisions of ICMS Agreement No. 01, of March 2, 1999, whose content grants ICMS exemption to transactions involving equipment and supplies intended for the provision of health services.&quot; It enters into force on April 17, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>RN<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 35,418, OF APRIL 1, 2026 Amends State Decree No. 28,934, of June 18, 2019.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 28,934\/2019, which provides for the granting of a special tax regime to air transport companies, to establish that the tax burden percentage of 5% referred to in item III of \u00a7 13 of article 1 is also conditional upon the beneficiary increasing the number of seats made available by the company by at least 6% in the year 2025. This Decree enters into force on April 2, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>RS<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 58,690, OF MARCH 31, 2026 Amends Book III of the RICMS\/RS.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Book III of the RICMS\/RS (Regulations for the Tax on Circulation of Goods and Services of the State of Rio Grande do Sul), regarding the tax substitution regime in transactions involving perfumery, personal hygiene, and cosmetic products. This decree enters into force on April 1, 2026, and its effects are retroactive to September 30, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Normative Instruction RE No. 028, of April 7, 2026. Modifies Normative Instruction DRP No. 45\/98.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This normative instruction amends Normative Instruction DRP No. 045\/98, regarding the procedures adopted in the event of exclusion of goods from the tax substitution regime. It is clarified that, for goods excluded from the tax substitution regime, field 13, CEST, of record 0200 of the EFD must be correctly filled out. This Normative Instruction enters into force on April 24, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 58,734, OF APRIL 22, 2026 Amends the RICMS\/RS.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The collection of ICMS (Tax on Circulation of Goods and Services) due as a substitute tax on internal sales of pharmaceutical products as a bonus will now be required. Consequently, the retail establishment that receives pharmaceutical products as a bonus is exempt from collecting the tax related to the subsequent operation due at the time the goods enter the establishment. This Decree enters into force on April 23, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 58,743, of April 24, 2026 Amends Decree No. 58,655, of March 10, 2026.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends Decree No. 58,655\/2026, which had modified the validity of Decree No. 58,626\/2026, which deals with the termination of specific tax substitution agreements in interstate operations and adjustments to the RICMS\/RS (Regulations for the Tax on Circulation of Goods and Services of Rio Grande do Sul) relating to the tax substitution regime applicable to perfumery, personal hygiene, cosmetics, disposable razor blades and razors, and lighters. This Decree enters into force on April 27, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>RO<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>Normative Instruction GAB\/CRE No. 020, of April 13, 2026 Amends and adds provisions to Normative Instruction No. 41\/2025\/GAB\/CRE.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This normative instruction amends IN GAB\/CRE No. 41\/2025, which establishes rules for the control and enjoyment of presumed credit for the supply of food and beverages in bars and restaurants, as provided for in item 13 of Part 2 of Annex IV of the RICMS\/RO, regarding the conditions and process for joining the regime. This Normative Instruction enters into force on April 24, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>SC<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 1,477, OF APRIL 10, 2026 Regulates Law No. 19,668, of 2025.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This regulation implements Law No. 19,668 of 2025, which provides for the non-requirement of tax credits related to the Tax on Operations Related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services (ICMS), due by the taxpayer as a result of non-compliance with conditions linked to the achievement of economic or financial targets required by tax legislation for the use of tax benefits, in the cases specified, and introduces Amendments 4,979 to 4,981 to the RICMS\/SC-01. It enters into force on April 14, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>SP<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>SRE Ordinance No. 014, of March 31, 2026. Revokes SRE Ordinances 66\/24 and 81\/24.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree revokes, effective July 1, 2026, Decrees SRE No. 66\/2024 and No. 81\/2024, which established, respectively, the calculation basis for sales of plants for perfumery, medicine and similar uses, clothing, accessories and textiles, decorative objects, party and children&#039;s items, cleaning products and other items, and for sales of perfumery and personal hygiene products, all destined for resellers operating in the door-to-door sales segment to end consumers. This decree enters into force on July 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>Decree No. 004, of April 9, 2026. Regulates the bankruptcy petition of taxpayers with debts registered as outstanding tax liabilities within the scope of Tax Litigation.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>The filing for bankruptcy of taxpayers with debts registered as delinquent accounts equal to or greater than 250,000 UFESPs is authorized, provided that there is frustration of tax enforcement, compliance with article 94, items II or III, of Law No. 11,101\/2005, and the absence of a pending transaction and prior authorization. This decree enters into force on April 10, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 70,531, OF APRIL 14, 2026. Amends the RICMS\/SP (Regulations for the Tax on Circulation of Goods and Services of the State of S\u00e3o Paulo).<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree amends the RICMS\/SP (Regulations for the Tax on Circulation of Goods and Services of the State of S\u00e3o Paulo) regarding the settlement of tax debt through the use of accumulated ICMS credit. The settlement of ICMS debt related to tax substitution is authorized through accumulated credit, provided that the debt has been demanded by an infraction notice and imposition of a fine or registered as outstanding debt. This decree enters into force on April 15, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>SRE Ordinance No. 019, of April 29, 2026. Revokes provisions of CAT Ordinance 68\/19.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This decree publishes the list of goods subject to the tax substitution regime with advance withholding of ICMS (Tax on Circulation of Goods and Services), as well as SRE Ordinances No. 088\/2025 and 059\/2023, which establish, respectively, the tax substitution calculation basis for operations with construction materials and similar products, and with electronic, electro-electronic and household appliances, excluding the items they specify. This ordinance enters into force on August 1, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>IF<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>DECREE No. 1,431, OF APRIL 23, 2026 Adds paragraphs 1, 2 and 3 to article 19 of Decree No. 1,296.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Adds paragraphs 1, 2, and 3 to article 19 of Decree No. 1,296, of November 10, 2025, which regulates Law No. 9,774, of October 29, 2025, which amends Law No. 8,293, of October 11, 2017, which establishes the State Public Treasury Credit Recovery Program RECUPERAR, establishes fiscal and procedural rules to be observed by the State of Sergipe, through the State Attorney General&#039;s Office (PGE), and the State Finance Secretariat (SEFAZ), regarding the reduction of interest and penalties on debts related to the Inheritance and Gift Tax on any Goods or Rights \u2013 ITCMD, and amends paragraph 4 of article 19. Article 14 of Law No. 7,724, of November 8, 2013, which provides for the Tax on Inheritance and Donation of any Goods or Rights (ITCMD), and takes related measures. This Decree enters into force on April 24, 2026.<\/li>\n<\/ul>\n<hr \/>\n<p style=\"margin: 16px 0;\"><strong>SEFAZ Ordinance No. 128, of April 16, 2026 Amends the sole Annex of SEFAZ Ordinance No. 0264.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>This establishes the Tax Schedule of minimum values for the collection of ICMS (Tax on Circulation of Goods and Services) withheld or paid in advance in transactions involving mineral or potable water. This Ordinance enters into force on April 30, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #e6f4ea; padding: 10px 20px; border-radius: 4px; text-align: center; font-weight: bold; margin-bottom: 16px;\">\n<h3>TO<\/h3>\n<\/div>\n<p style=\"margin: 16px 0;\"><strong>SEFAZ Ordinance No. 339, of April 15, 2026 Amends SEFAZ Ordinance No. 381, of April 24, 2022.<\/strong><\/p>\n<ul style=\"margin: 16px 0 16px 24px;\">\n<li><strong>HSCE Comments: <\/strong>Amends SEFAZ Ordinance No. 381, of May 24, 2022, which provides for procedures relating to the transfer of accumulated credit by industrial establishments, rural producers and cooperatives of rural producers that carry out export operations and services, and provides other measures. Effective April 15, 2026.<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<div style=\"margin: 32px 0;\">\n<div style=\"background-color: #f2f2f2; padding: 16px 20px; border-radius: 4px; font-style: italic; margin-bottom: 16px;\">\n<h2><em>Municipal Laws<\/em><\/h2>\n<\/div>\n<p style=\"margin: 16px 0;\"><em>No highlights.<\/em><\/p>\n<p style=\"margin: 16px 0;\"><em><strong>The legislation mentioned in this newsletter refers to the previous month.<\/strong><\/em><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Legisla\u00e7\u00e3o CONFAZ Conv\u00eanios CONV\u00caNIO ICMS N\u00ba 28, DE 27 DE MAR\u00c7O DE 2026 Autoriza a considerar atendidas as condicionantes. Coment\u00e1rios HSCE: Autoriza a considerar atendidas as condicionantes de desonera\u00e7\u00e3o ou de redu\u00e7\u00e3o de carga de tributos federais previstas nos conv\u00eanios ICMS quando o n\u00e3o cumprimento decorra do disposto no art. 4\u00ba da Lei Complementar n\u00ba [&hellip;]<\/p>\n","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-2313","post","type-post","status-publish","format-standard","hentry","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mudan\u00e7as Tribut\u00e1rias :: Maio 2026 - 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-maio-2026\/\" \/>\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 :: Maio 2026 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Legisla\u00e7\u00e3o CONFAZ Conv\u00eanios CONV\u00caNIO ICMS N\u00ba 28, DE 27 DE MAR\u00c7O DE 2026 Autoriza a considerar atendidas as condicionantes. 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