{"id":643,"date":"2021-04-05T14:21:07","date_gmt":"2021-04-05T14:21:07","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=643"},"modified":"2021-05-18T20:20:18","modified_gmt":"2021-05-18T20:20:18","slug":"periodico-hsce-64-legislacoes","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/periodico-hsce-64-legislacoes\/","title":{"rendered":"Tax Changes :: March 2021"},"content":{"rendered":"

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

ICMS PROTOCOL No. 011, OF MARCH 15, 2021<\/strong> Amends ICMS Protocol 53\/17, which provides for tax substitution in transactions involving food products listed in Annex XVII of ICMS Agreement 142\/18.<\/p>

HSCE Comments<\/strong> It is hereby established that the provisions of this protocol apply to interstate transactions involving goods and merchandise classified in CEST 17.047.01 (instant pasta, derived from wheat flour) and CEST 17.048.00 (cooked or stuffed pasta (with meat or other substances) or otherwise prepared, except those described in CEST 17.047.00, 17.048.01 and 17.048.02). The standard shall come into effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

ICMS PROTOCOL No. 012, OF MARCH 15, 2021 <\/strong>Amends ICMS Protocol 11\/91, which provides for tax substitution in transactions involving beer, soft drinks, mineral or drinking water and ice.<\/p>

HSCE Comments<\/strong> This protocol amends ICMS Protocol 11\/91, which provides for tax substitution in transactions involving beer, soft drinks, mineral or drinking water and ice, to include the State of Paran\u00e1 in the provisions of said protocol, in relation to transactions involving mineral water.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

DECREE No. 8,253, OF MARCH 9, 2021 <\/strong>Amends Decree No. 7,793\/2021, which regulates Law No. 3,673\/2020, which establishes the 2021 Fiscal Recovery Program (REFIS 2021).<\/p>

HSCE Comments<\/strong>: Amends Decree No. 7,793\/2021, which regulates the Law that institutes REFIS 2021, aiming at the settlement of tax debts related to ICMS. This rule takes effect from March 12, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

AP<\/h4>\n\n\n\n

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

AM<\/h4>\n\n\n\n

GSEFAZ RESOLUTION No. 005, OF MARCH 10, 2021 <\/strong>Modifies Resolution No. 011\/2019-GSEFAZ, which establishes the value of the weighted average price to the final consumer \u2013 PMPF for calculating ICMS-ST.<\/p>

HSCE Comments<\/strong>: Changes the values related to sales to end consumers in beer transactions, for the purpose of charging ICMS-ST. This rule comes into effect from 03\/12\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

GSEFAZ RESOLUTION No. 006, OF MARCH 24, 2021 <\/strong>Approves Minimum Price Schedule No. 002\/2021, which sets the minimum values for the ICMS calculation basis.<\/p>

HSCE Comments<\/strong>: Approves the minimum price list that serves as the basis for calculating ICMS charges on transactions involving goods listed in the sole annex to this Resolution. This standard shall come into effect on April 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

REGULATORY INSTRUCTION No. 031, OF MARCH 4, 2021 <\/strong>Amends normative instruction no. 031\/2019, which discloses the values relating to sales to end consumers for the collection of ICMS by tax substitution.<\/p>

HSCE Comments<\/strong>: Updates the values related to the sale to the final consumer of ice cream and popsicles, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 03\/15\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 032, OF MARCH 9, 2021 <\/strong>Amends normative instruction no. 07\/2019, which discloses the values relating to sales to end consumers for the collection of ICMS by tax substitution.<\/p>

HSCE Comments<\/strong>: Updates the values related to the sale to the final consumer of beer and draft beer, which specifies, for the purpose of charging ICMS-ST. This standard comes into effect from 03\/15\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 33,972, OF MARCH 9, 2021 <\/strong>It ratifies and incorporates into state tax legislation the agreements it indicates and provides other measures.<\/p>

HSCE Comments<\/strong>: This Decree ratifies and incorporates into state tax legislation the agreement related to ICMS that deals with the granting of installments for debts of companies under judicial recovery, entered into within the scope of the National Council for Tax Policy (CONFAZ). This rule comes into effect as of March 10, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 33,974, OF MARCH 9, 2021 <\/strong>Amends Decree No. 33,327\/2019, which consolidates and regulates ICMS legislation.<\/p>

HSCE Comments<\/strong>: Extends the validity of tax exemption benefits, reduction of the calculation basis and presumed credit, regulating several ICMS Agreements signed within the scope of the National Council for Tax Policy (CONFAZ). This rule comes into effect from 03\/10\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 034, OF MARCH 10, 2021 <\/strong>Amends Normative Instruction No. 07\/2019, which discloses the values relating to sales to end consumers for the collection of ICMS by tax substitution.<\/p>

HSCE Comments<\/strong>: Updates the values related to the sale to the final consumer of dairy products, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 06.04.2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 34,014, OF MARCH 30, 2021 <\/strong>Amends Decree No. 33,327\/19, which consolidates and regulates ICMS legislation.<\/p>

HSCE Comments<\/strong>: Grants exemption on transactions involving cassava flour and rapadura of any type, as well as extending the term of validity of the benefits specified. This rule comes into effect from 01.01.2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

SIF REGULATORY INSTRUCTION No. 005, OF MARCH 11, 2021 <\/strong>Amends Annex I of Normative Instruction 001\/2019-SIF, which establishes the Reference values for the purposes of charging ICMS-ST.<\/p>

HSCE Comments<\/strong>: Amends the annex that establishes PMPF for calculating ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks and energy and isotonic drinks. This rule takes effect from 03\/15\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SIF REGULATORY INSTRUCTION No. 006, OF MARCH 30, 2021 <\/strong>Amends Annex I of Normative Instruction 002\/2019-SIF, which establishes the Reference values for the purposes of charging ICMS-ST.<\/p>

HSCE Comments<\/strong>: Amends the annex that establishes PMPF for calculating ICMS due for tax substitution in operations with the corn group. This rule takes effect from 04\/01\/2021.<\/p><\/blockquote>\n\n\n\n

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

GABIN ORDINANCE No. 079, OF MARCH 5, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p>

HSCE Comments<\/strong>: Amends the Reference Values Table for calculating ICMS due for tax substitution in ice cream transactions. This rule comes into effect as of March 10, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

SAT ORDINANCE No. 2,827, OF MARCH 11, 2021 <\/strong>Includes products and changes description and values in the list of weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages, beer, soft drinks and mineral water. This rule comes into effect from 03\/15\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,828, OF MARCH 16, 2021 <\/strong>Includes products and changes description and values in the list of weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving draft beer and alcoholic beverages, except beer. This rule comes into effect from 03\/18\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

SUTRI ORDINANCE No. 1,044, OF MARCH 17, 2021 <\/strong>Amends Ordinance SUTRI 902\/19, which discloses the weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance amends Ordinance SUTRI No. 902\/19, which discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving beer and draft beer. This rule comes into effect from 20.03.2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,048, OF MARCH 25, 2021<\/strong> Discloses the weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving dry pet food for dogs and cats. This standard takes effect from 01.04.2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,051, OF MARCH 30, 2021<\/strong> Amends Ordinance SUTRI No. 902\/19, which discloses the weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer and draft beer. This standard comes into effect from 04\/05\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,052, OF MARCH 30, 2021<\/strong> Amends Ordinance SUTRI No. 924\/20, which discloses the weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages. This standard comes into effect from 04\/05\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,053, OF MARCH 30, 2021<\/strong> Amends Ordinance SUTRI No. 904\/19, which discloses the weighted average prices to the final consumer \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks and hydroelectrolytic (isotonic) or energy drinks. This standard comes into effect from 04\/05\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 48,167, OF MARCH 31, 2021 <\/strong>Amends Part 2 of Annex XV of RICMS\/MG, regarding the scope of application of tax substitution.<\/p>

HSCE Comments<\/strong>: This Decree amends the RICMS\/MG, regarding the scope of application of the tax substitution in transactions with alcoholic beverages, except beer and draft beer, and with perfumery, personal hygiene and cosmetic products. This rule takes effect from 01.04.2021 and 01.03.2021.<\/p><\/blockquote>\n\n\n\n

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

ORDINANCE No. 272, OF MARCH 11, 2021\u00a0\u00a0\u00a0 <\/strong>Amends Ordinance No. 276\/17, which provides for the weighted average consumer price \u2013 PMPF to be used as the basis for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance changes the values set for the purposes of the ICMS-ST calculation basis for transactions involving beer. This rule comes into effect from 03\/15\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 41,134, OF MARCH 29, 2021 <\/strong>Amends Decree No. 38,124\/2018, which provides for tax substitution.<\/p>

HSCE Comments<\/strong>: This decree amends the provision on tax substitution in transactions involving food products listed in Annex XVII of Decree No. 37,815\/17, where some products began to be subject to tax substitution in interstate transactions. This rule comes into effect as of July 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

TAX PROCEDURE STANDARD No. 015, OF MARCH 1, 2021 <\/strong>Amends NPF \u2013 No. 007\/2021, which amends NPF No. 62\/2020, which publishes new Tables of Calculation Base Values relating to Tax Substitution.<\/p>

HSCE Comments<\/strong>: This standard changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 03\/01\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

TAX PROCEDURE STANDARD No. 013, OF MARCH 4, 2021 <\/strong>Amends NPF \u2013 No. 002\/2021, which amends NPF No. 62\/2020, which publishes new Tables of Calculation Base Values relating to Tax Substitution.<\/p>

HSCE Comments<\/strong>: This standard changes the values set for the purposes of the ICMS-ST calculation basis for transactions involving beer. This standard comes into effect from 02\/01\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 7,096, OF MARCH 10, 2021 <\/strong>Introduces changes to RICMS\/PR which provides for tax substitution.<\/p>

HSCE Comments<\/strong>: This Decree introduces changes to Annex IX of RICMS\/PR, excluding, as of 01.01.2021, the State of Santa Catarina from ICMS Protocols 54\/2017 and 103\/2012, as well as from ICMS Agreement 234\/2017, which provide for the substitution of taxes on transactions with perfumery and personal hygiene products and cosmetics, hot beverages, and pharmaceutical products, respectively. This rule comes into effect as of 01.01.2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 7,101, OF MARCH 10, 2021 <\/strong>Introduces changes to RICMS\/PR which provides for tax substitution.<\/p>

HSCE Comments<\/strong>: This Decree amends the RICMS\/PR, regarding the tax substitution regime in transactions involving beers, draft beers, soft drinks, water and other beverages. This rule comes into effect from 01.01.2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

TAX PROCEDURE STANDARD No. 021, OF MARCH 25, 2021 <\/strong>Discloses the values of the ICMS-ST calculation base.<\/p>

HSCE Comments<\/strong>: This tax procedure standard discloses the calculation basis values of ICMS due for tax substitution in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.04.2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

CAT REGULATORY INSTRUCTION No. 006, OF MARCH 8, 2021 <\/strong>Amends CAT Normative Instruction No. 25\/20, which establishes the calculation basis for ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This normative instruction amends CAT Normative Instruction No. 25\/20, which establishes the calculation basis for ICMS due for tax substitution in transactions involving beer, soft drinks and other beverages. This standard comes into effect as of April 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT REGULATORY INSTRUCTION No. 008, OF MARCH 25, 2021 <\/strong>Amends CAT Normative Instruction No. 25\/20, which establishes the calculation basis for ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This normative instruction amends CAT Normative Instruction No. 25\/20, which establishes the calculation basis for ICMS due for tax substitution in transactions involving beer, soft drinks and other beverages. This standard comes into effect as of April 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

UNATRI REGULATORY ACT No. 005, OF MARCH 2, <\/strong>Amends UNATRI Normative Act No. 025\/09, which provides for market reference prices.<\/p>

HSCE Comments<\/strong>: This normative act amends UNATRI Normative Act No. 025\/09, which provides for reference market prices in relation to transactions involving mixed alcoholic beverages, aperitifs and rum, and whiskey. This standard shall come into effect from 08.03.2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 19,524, OF MARCH 11, 2021 <\/strong>Amends Decree No. 13,500\/08, which consolidates and regulates provisions on ICMS.<\/p>

HSCE Comments<\/strong>: This decree amends the RICMS\/PI, regarding the inapplicability of the tax substitution regime in transactions with wheat flour and wheat flour mixture. This rule takes effect from 03\/08\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

UNATRI REGULATORY ACT No. 006, OF MARCH 16, 2021 <\/strong>Amends UNATRI Normative Act No. 025\/09, which provides for market reference prices.<\/p>

HSCE Comments<\/strong>: This normative act amends UNATRI Normative Act No. 025\/09, which provides for reference market prices in relation to transactions involving wheat flour. This standard shall come into effect from 01.04.2021.<\/p><\/blockquote>\n\n\n\n\n\n

UNATRI REGULATORY ACT No. 007, OF MARCH 24, 2021 <\/strong>Amends UNATRI Normative Act No. 025\/09, which provides for market reference prices.<\/p>

HSCE Comments<\/strong>: This normative act amends UNATRI Normative Act No. 025\/09, which provides for reference market prices in relation to sugar transactions. This standard comes into effect from 29.03.2021.<\/p><\/blockquote>\n\n\n\n

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

SSER ORDINANCE No. 244, OF MARCH 5, 2021<\/strong> Includes goods in the Single Annex of Ordinance No. 238\/20, which provides for the calculation basis for the ICMS tax substitution in transactions involving products that it specifies.<\/p>

HSCE Comments<\/strong>: This Ordinance adds values for the purposes of the calculation basis due for tax substitution in transactions involving beer, draft beer, soft drinks, mineral water, isotonic drinks and energy drinks. This rule comes into effect from 01.04.2021<\/p><\/blockquote>\n\n\n\n\n\n

SSER ORDINANCE No. 248, OF MARCH 22, 2021<\/strong> Includes goods in the Single Annex of Ordinance No. 238\/20, which provides for the calculation basis for the ICMS tax substitution in transactions involving products that it specifies.<\/p>

HSCE Comments<\/strong>: This Ordinance adds values for the purposes of the calculation basis due for tax substitution in transactions involving beer, draft beer, soft drinks, mineral water, isotonic drinks and energy drinks. This rule comes into effect from 01.04.2021<\/p><\/blockquote>\n\n\n\n\n\n

SSER ORDINANCE No. 249, OF MARCH 22, 2021<\/strong> Includes goods in the Single Annex of Ordinance No. 238\/20, which provides for the calculation basis for the ICMS tax substitution in transactions involving products that it specifies.<\/p>

HSCE Comments<\/strong>: This Ordinance adds values for the purposes of the calculation basis due for tax substitution in transactions involving beer, draft beer, soft drinks, mineral water, isotonic drinks and energy drinks. This rule comes into effect from 01.04.2021<\/p><\/blockquote>\n\n\n\n

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

APPROVAL ACT GS\/SET No. 004, OF MARCH 17, 2021 <\/strong>Amends Annex I of Approval Act No. 011\/2019-GS\/SET, which approves reference values for the purposes of the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This homologation act amends the Homologation Act GS\/SET No. 11\/19, which homologates reference values for the purpose of calculating ICMS-ST in transactions involving beer and draft beer. This standard comes into effect from 01.04.2021.<\/p><\/blockquote>\n\n\n\n\n\n

APPROVAL ACT GS\/SET No. 005, OF MARCH 17, 2021 <\/strong>Amends Annex I of Approval Act No. 011\/2019-GS\/SET, which approves reference values for the purposes of the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This homologation act amends the Homologation Act GS\/SET No. 11\/19, which homologates reference values, for the purpose of calculating ICMS-ST, in transactions involving beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This standard comes into effect from 03\/18\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

APPROVAL ACT GS\/SET No. 006, OF MARCH 18, 2021 <\/strong>Amends Annex I of Approval Act No. 011\/2019-GS\/SET, which approves reference values for the purposes of the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This homologation act amends the Homologation Act GS\/SET No. 11\/19, which homologates reference values, for the purpose of calculating ICMS-ST, in transactions involving beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This standard comes into effect from 03\/19\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

APPROVAL ACT GS\/SET No. 007, OF MARCH 22, 2021 <\/strong>Amends Annex II of Approval Act No. 011\/2019-GS\/SET, which approves reference values for the purposes of the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This homologation act amends the Homologation Act GS\/SET No. 11\/19, which homologates reference values, for the purpose of calculating ICMS-ST, in transactions involving beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. This standard comes into effect from 03\/24\/2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 55,784, OF MARCH 9, 2021 <\/strong>Modifies the RICMS\/RS, regarding the tax substitution regime.<\/p>

HSCE Comments<\/strong>: This Decree changes the descriptions in RICMS\/RS, separates certain goods from the beer, draft beer, soft drinks, water and other beverages segment. This standard comes into effect from 03\/10\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,785, OF MARCH 9, 2021 <\/strong>Modifies the RICMS\/RS, regarding the tax substitution regime.<\/p>

HSCE Comments<\/strong>: This decree amends the RICMS\/RS, to establish the inapplicability of the condition of tax substitute to the sender located in the State of Santa Catarina, in transactions with pharmaceutical products and blades and razors destined for the State of Rio Grande do Sul. This rule takes effect from 03\/10\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,794, OF MARCH 16, 2021 <\/strong>Modifies the RICMS\/RS, regarding the tax substitution regime.<\/p>

HSCE Comments<\/strong>: This decree amends the RICMS\/RS, to adapt the Adjusted MVA percentages, used in the composition of the substitution tax calculation basis, in transactions with beverages, due to the change in the State's general tax rate from 18% to 17.5%. This rule takes effect from 01.01.2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,816, OF MARCH 30, 2021 <\/strong>Amends RICMS\/RS to adapt the Adjusted MVA percentages used in the calculation basis for substitution tax.<\/p>

HSCE Comments<\/strong>: Amends RICMS\/RS to adapt the Adjusted MVA percentages used in the calculation basis for the substitution tax, due to the change in the State's general tax rate. This rule comes into effect as of January 1, 2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 25,862, OF MARCH 9, 2021 <\/strong>Adds a provision to the Sole Annex of Decree No. 24,051, of July 12, 2019, which provides for the ST regime.<\/p>

HSCE Comments<\/strong>: Amends Decree No. 24,051\/2019, which provides for the tax substitution regime in transactions involving auto parts. This rule comes into effect on January 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

CAT ORDINANCE No. 016, OF MARCH 19, 2021 <\/strong>Amends Ordinance CAT 04\/18, which establishes the calculation basis for ICMS-ST.<\/p>

HSCE Comments: <\/strong>This ordinance amends Ordinance CAT 04\/18, which establishes the basis for calculating the tax on the exit of electrical materials. It also extends the deadlines for contracting and submitting the price survey. This rule has retroactive effects from 20.03.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 019, OF MARCH 25, 2021 <\/strong>Discloses the values for the ICMS-ST calculation basis.<\/p>

HSCE Comments: <\/strong>This ordinance publishes updated values for the calculation basis of the tax substitution in operations involving ice cream machines. This standard has retroactive effects from 01.04.2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 40,788, OF MARCH 11, 2021 <\/strong>Amends the ICMS Regulation, approved by Decree No. 21,400, of December 10, 2002.<\/p>

HSCE Comments<\/strong>: This decree amends the RICMS\/SE, regarding the tax substitution in transactions involving hot beverages, in relation to the responsibility for collecting the tax due, it no longer applies to transactions involving goods classified under positions 2204 and 2206 of the NCM, originating from the State of Pernambuco. This rule has retroactive effect from 01.01.2021.<\/p><\/blockquote>\n\n\n\n

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

No highlight.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Sem destaque. Protocolos PROTOCOLO ICMS N\u00b0 011, DE 15 DE MAR\u00c7O DE 2021 Altera o Protocolo ICMS 53\/17, que disp\u00f5e sobre a substitui\u00e7\u00e3o tribut\u00e1ria nas opera\u00e7\u00f5es com produtos aliment\u00edcios relacionados no Anexo XVII do Conv\u00eanio ICMS 142\/18. Coment\u00e1rios HSCE Definido que o disposto neste protocolo se aplica nas opera\u00e7\u00f5es interestaduais com bens e mercadorias classificados […]<\/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":[56,74,16],"class_list":["post-643","post","type-post","status-publish","format-standard","hentry","category-tributos","tag-legislacao-tributaria","tag-periodico","tag-tributos"],"yoast_head":"\nMudan\u00e7as Tribut\u00e1rias :: Mar\u00e7o de 2021 - Hands on Solutions<\/title>\n<meta name=\"description\" content=\"Acompanhe as altera\u00e7\u00f5es nas legisla\u00e7\u00f5es tribut\u00e1rias no \u00e2mbito federal e estadual em Mar\u00e7o de 2021.\" \/>\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\/periodico-hsce-64-legislacoes\/\" \/>\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 :: Mar\u00e7o de 2021 - 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