{"id":679,"date":"2021-03-01T13:21:22","date_gmt":"2021-03-01T13:21:22","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=679"},"modified":"2021-05-18T19:52:02","modified_gmt":"2021-05-18T19:52:02","slug":"mudancas-tributarias-fevereiro-de-2021","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-fevereiro-de-2021\/","title":{"rendered":"Tax Changes :: February 2021"},"content":{"rendered":"

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

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

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

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

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

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

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

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

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

SURE ORDINANCE No. 011, OF FEBRUARY 23, 2021 <\/strong>Discloses the ICMS value to be used for the purposes of calculating or recalculating ICMS ST.<\/p>

HSCE Comments<\/strong>: Updates the values related to the sale to the final consumer of beers, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 24.02.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SURE REGULATORY INSTRUCTION No. 001, OF FEBRUARY 23, 2021 <\/strong>Amends IN SE No. 04\/2018, which establishes the value of ICMS due for ST and advance payment of tax.<\/p>

HSCE Comments<\/strong>: Updates the values related to the sale to the final consumer of beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks that it specifies, for the purpose of charging ICMS-ST. This standard comes into effect from 26.02.2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

REGULATORY INSTRUCTION No. 026, OF FEBRUARY 23, 2021 <\/strong>Amends Normative Instructions No. 05\/2019, 06\/2019 and 07\/2019, which disclose 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 end consumers of energy and isotonic drinks, soft drinks, beers and draft beers, which are specified, for the purpose of charging ICMS-ST. This standard comes into effect from 03\/09\/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

ORDINANCE No. 009-R, OF FEBRUARY 25, 2021 <\/strong>Amends Ordinance No. 13-R\/2019, which publishes the Weighted Average Price to the Final Consumer (PMPF).<\/p>

HSCE Comments<\/strong>: Amends the Ordinance that provides for the PMPF of hot beverages. This standard takes effect from 01.03.2021.<\/p><\/blockquote>\n\n\n\n

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

GABIN ORDINANCE No. 34, OF FEBRUARY 8, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p>

HSCE Comments<\/strong>: Included in the Reference Values Table for calculating the ICMS due for tax substitution in transactions with soft drinks. This standard takes effect from 02\/19\/2021.<\/p><\/blockquote>\n\n\n\n

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

No highlight.<\/strong><\/p>\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. 2,816, OF FEBRUARY 11, 2021 <\/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).<\/p>

HSCE Comments<\/strong>: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in transactions involving alcoholic beverages, beer, soft drinks, hydroelectrolytic beverages and olive oil, taking effect from 02\/15\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,817, OF FEBRUARY 17, 2021 <\/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).<\/p>

HSCE Comments<\/strong>: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in transactions involving alcoholic beverages, beer, soft drinks and hydroelectrolytic beverages, taking effect from 02\/19\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,818, OF FEBRUARY 18, 2021 <\/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).<\/p>

HSCE Comments<\/strong>: This ordinance changes PMPF for calculating ICMS due for tax substitution in transactions involving alcoholic beverages, beer, soft drinks and hydroelectrolytic beverages, taking effect from 22.02.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,820, OF FEBRUARY 22, 2021 <\/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).<\/p>

HSCE Comments<\/strong>: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in transactions involving alcoholic beverages, beer, soft drinks and hydroelectrolytic beverages, taking effect from 23.02.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,821, OF FEBRUARY 25, 2021 <\/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).<\/p>

HSCE Comments<\/strong>: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in transactions with mineral water, taking effect from 03\/01\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,822, OF FEBRUARY 25, 2021 <\/strong>Provides for the inclusion and alteration of the price group in the table called Real Researched Value, of the products it specifies.<\/p>

HSCE Comments<\/strong>: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in transactions involving alcoholic beverages, beer, draft beer, soft drinks and water, taking effect from 03\/01\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,823, OF FEBRUARY 26, 2021 <\/strong>Provides for the inclusion and alteration of the price group in the table called Real Researched Value, of the products it specifies.<\/p>

HSCE Comments<\/strong>: This ordinance changes PMPF for calculating ICMS due for tax substitution in operations with wheat flour and bread and cake mix, taking effect from 03\/02\/2021.<\/p><\/blockquote>\n\n\n\n

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

SUTRI ORDINANCE No. 1,034, OF FEBRUARY 5, 2021 <\/strong>Amends SUTRI Ordinance No. 924, of February 20, 2020, which discloses weighted average prices to the final consumer (PMPF) for calculating ICMS-ST.<\/p>

HSCE Comments<\/strong>: This ordinance amends PMPF for calculating ICMS due for tax substitution in transactions involving alcoholic beverages, taking effect from 02\/10\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,035, OF FEBRUARY 11, 2021 <\/strong>Amends SUTRI Ordinance No. 902, of December 26, 2019, which discloses weighted average prices to the final consumer (PMPF) for calculating ICMS-ST.<\/p>

HSCE Comments<\/strong>: This ordinance changes the PMPF for calculating the ICMS due for tax substitution in operations involving beer and draft beer, taking effect from 02\/15\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,041, OF February 25, 2021 <\/strong>Amends SUTRI Ordinance No. 904 of December 27, 2019 and publishes weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance changes PMPF for calculating ICMS-ST in transactions with soft drinks and hydroelectrolytic (isotonic) or energy drinks, taking effect from 03\/01\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,042, OF February 25, 2021 <\/strong>Amends SUTRI Ordinance No. 924 of February 20, 2020 and publishes weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance amends PMPF for calculating ICMS-ST in transactions involving alcoholic beverages, taking effect from 03\/01\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,043, OF February 25, 2021 <\/strong>Amends SUTRI Ordinance No. 902 of December 26, 2019 and publishes weighted average prices to the final consumer (PMPF) for calculating the ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance changes PMPF for calculating ICMS-ST in transactions involving beer and draft beer, taking effect from 03\/01\/2021.<\/p><\/blockquote>\n\n\n\n

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

ORDINANCE No. 191, OF FEBRUARY 26, 2021 <\/strong>Discloses 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 discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving mineral water, natural water and water with added mineral salts. This standard comes into effect from 01.03.2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 41,030, OF FEBRUARY 17, 2021 <\/strong>Amends Annex 05 of the ICMS Regulation approved by Decree No. 18,930 of June 19, 1997, and contains other provisions.<\/p>

HSCE Comments<\/strong>: This Decree amends Annex 05 of RICMS\/PB regarding the list related to ST, giving new wording to the items in the annex, adding new goods to the ST list and excluding other goods from ST in transactions involving beers, draft beers, soft drinks and water. This rule comes into effect from 01.06.2021.\u00a0<\/p><\/blockquote>\n\n\n\n\n\n

SEFAZ ORDINANCE No. 031 OF FEBRUARY 25, 2021 <\/strong>Repeals Ordinance No. 199 of June 18, 2019 and sets new values for the calculation basis of ICMS due for tax substitution.<\/p>

HSCE Comments<\/strong>: This ordinance establishes new values for the purposes of the ICMS-ST calculation basis in transactions involving mineral water, water with added salts and natural water. This rule comes into effect from 01.03.2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

TAX PROCEDURE STANDARD No. 007, OF FEBRUARY 24, 2021 <\/strong>Amends NPF \u2013 Tax Procedure Standard No. 62\/2020, which publishes new Tables of Calculation Base Values relating to Tax Substitution.<\/p>

HSCE Comments<\/strong>: This Ordinance establishes new values for the purposes of the calculation basis due for tax substitution in transactions involving beer, soft drinks, energy drinks, isotonic drinks and mineral water. The rule comes into effect from 01.02.2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

UNATRI REGULATORY ACT No. 004, OF FEBRUARY 15, 2021 <\/strong>Amends UNATRI Normative Act No. 025\/2009, of February 18, 2009, which provides for reference market prices in transactions involving the products it specifies.<\/p>

HSCE Comments<\/strong>: This Ordinance establishes new values for the purposes of the calculation basis due for tax substitution in transactions involving tequila, liqueur, sake, vermouth, wine, vodka, water with added salts. The rule comes into effect from 22.02.2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 47,488, OF FEBRUARY 12, 2021 <\/strong>Regulates Complementary Law No. 189\/20, which establishes the Special Installment Program for Tax Credits related to ICMS.<\/p>

HSCE Comments<\/strong>: This Decree regulates LC No. 189\/20, which establishes the PEP-ICMS by reducing the amounts of legal penalties and late payment charges, resulting from taxable events that occurred up to 08\/31\/20, whether or not registered as active debt, except those related to ST; extends the program for joining the installment program until 04\/29\/2021 and determines how the application for entry should occur. This rule comes into effect from 02\/17\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SSER ORDINANCE No. 242, OF FEBRUARY 12, 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 establishes new values for the purposes of the calculation basis due for tax substitution in transactions involving beer, draft beer, soft drinks, mineral water and isotonic and energy drinks. This rule comes into effect from 01.03.2021<\/p><\/blockquote>\n\n\n\n\n\n

SEFAZ RESOLUTION No. 202, OF FEBRUARY 24, 2021 <\/strong>Disciplines, within the scope of SEFAZ, the procedures necessary to comply with the provisions of Decree No. 47,488\/2021, which regulates the provisions of Complementary Law No. 189\/2020, which institutes the special program for the installment of tax credits of the State of Rio de Janeiro.<\/p>

HSCE Comments<\/strong>: This Resolution establishes the procedures required for joining PEP-ICMS. This rule comes into effect from 25.02.2021.<\/p><\/blockquote>\n\n\n\n\n\n

PGE RESOLUTION 4,671, OF FEBRUARY 24, 2021 <\/strong>Regulates, within the scope of the PGE, Complementary Law No. 189\/20, which establishes the Special Program for Installment Payment of Tax Credits related to ICMS (PEP-ICMS).<\/p>

HSCE Comments<\/strong>: This resolution regulates, within the scope of the State Attorney General's Office, Complementary Law No. 189\/2020, which establishes the Special Tax Credit Installment Program (PEP) for tax credits of the State of Rio de Janeiro, constituted or not, related to ICMS, registered or not in active debt, resulting from generating facts occurred until 08\/31\/2020, registered or not in Active Debt, except those related to ST. This rule takes effect from 02\/17\/2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

GAB\/CRE REGULATORY INSTRUCTION No. 011 OF FEBRUARY 16, 2021<\/strong> Includes products and their respective tax schedule values in IN GAB\/CRE No. 17\/2019, which establishes the weighted average price \u2013 PMPF referring to the value of the ICMS ST calculation base.<\/p>

HSCE Comments<\/strong>: This normative instruction adds new products and PMPF values for the purposes of the ICMS ST calculation basis in transactions with mineral water and energy drinks. This standard comes into effect from 01.03.2021.\u00a0<\/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

DIAT ACT No. 006, OF FEBRUARY 24, 2021 <\/strong>Amends DIAT Act No. 043 of 2020, which adopts surveys and sets weighted average prices for the final consumer to calculate the ICMS due for tax substitution<\/p>

HSCE Comments<\/strong>: This act establishes new values to be used for the purposes of calculating the ICMS due by ST in transactions with beer, draft beer, soft drinks, hydroelectrolytic and energy drinks, which it specifies, taking effect from 03\/01\/2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

CAT ORDINANCE No. 006, OF FEBRUARY 12, 2021 <\/strong>Repeals Ordinance CAT 10\/19 and discloses the values of the final price to the consumer and VAT-ST for the purposes of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance publishes updated values for the calculation basis of the tax substitution in transactions with chocolate eggs, valid between 02\/16\/2021 and 09\/30\/2022. This rule takes effect from 03\/01\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 007, OF FEBRUARY 15, 2021 <\/strong>Amends Ordinance CAT 06\/21, which discloses the final price values to the consumer for the purpose of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance publishes updated values for the calculation basis of the tax substitution in transactions involving chocolate Easter eggs. This rule comes into effect from 02\/16\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 008, OF FEBRUARY 18, 2021 <\/strong>Amends Ordinance CAT 02\/18, which discloses the final price values to the consumer for the purpose of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance publishes updated values for the calculation basis of the tax substitution in transactions involving perfumery and personal hygiene products. This standard takes effect from January 31, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 009, OF FEBRUARY 18, 2021 <\/strong>Amends Ordinance CAT 91\/19, which discloses the final price values to the consumer for the purpose of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance publishes updated values for the calculation basis of the tax substitution in transactions involving beer and draft beer. This standard takes effect from January 31, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 010, OF FEBRUARY 18, 2021 <\/strong>Amends Ordinance CAT 90\/19, which discloses the final price values to the consumer for the purpose of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance publishes updated values for the calculation basis of the tax substitution in transactions with soft drinks. This standard takes effect from 01.01.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 011, OF FEBRUARY 18, 2021 <\/strong>Amends Ordinance CAT 85\/19, which discloses the final price values to the consumer for the purpose of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance publishes updated values for the calculation basis of the substitution tax in transactions involving alcoholic beverages. This standard takes effect from 01.01.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 012, OF FEBRUARY 26, 2021 <\/strong>Amends Ordinance CAT 06\/21, which discloses the final price values to the consumer for the purpose of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments<\/strong>: This Ordinance changes the value to be used as the basis for calculating the tax substitution, increasing the VAT-ST on transactions involving chocolate eggs. This rule comes into effect from 01.03.2021.<\/p><\/blockquote>\n\n\n\n

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

SEFAZ ORDINANCE No. 051, OF FEBRUARY 15, 2021 <\/strong>Amends SEFAZ Ordinance No. 431, of December 5, 2019, which establishes the Tax Schedule of minimum values for the collection of ICMS withheld or advanced.<\/p>

HSCE Comments<\/strong>: This normative instruction adds new products and values for the purposes of the ICMS ST calculation basis in transactions involving beer, draft beer, soft drinks, syrup or concentrated extract intended for the preparation of soft drinks in pre-mix and post-mix machines, hydroelectrolytic (isotonic) and energy drinks, and mineral water. This standard comes into effect as of March 1, 2021.\u00a0<\/p><\/blockquote>\n\n\n\n

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

SAT REGULATORY INSTRUCTION No. 003, OF FEBRUARY 24, 2021 <\/strong>Changes the values of the products in the Price Bulletin that establishes the values of the ICMS calculation base.<\/p>

HSCE Comments:<\/strong> This Instruction changes the value in operations with beers. This rule comes into effect from 01.03.2021<\/p><\/blockquote>\n\n\n\n\n\n

SAT REGULATORY INSTRUCTION No. 004, OF FEBRUARY 24, 2021 <\/strong>Changes the values of the products in the Price Bulletin that establishes the values of the ICMS calculation base.<\/p>

HSCE Comments:<\/strong> This Instruction changes the value in operations with wines. This rule comes into effect from 01.03.2021<\/p><\/blockquote>\n\n\n\n\n\n

SAT REGULATORY INSTRUCTION No. 005, OF FEBRUARY 24, 2021 <\/strong>Changes the values of the products in the Price Bulletin that establishes the values of the ICMS calculation base.<\/p>

HSCE Comments:<\/strong> This Instruction changes the value in water operations. This standard comes into effect from 01.03.2021<\/p><\/blockquote>\n\n\n\n\n\n

SAT REGULATORY INSTRUCTION No. 006, OF FEBRUARY 24, 2021 <\/strong>Changes the values of the products in the Price Bulletin that establishes the values of the ICMS calculation base.<\/p>

HSCE Comments:<\/strong> This Instruction changes the value in transactions with energy drinks. This standard comes into effect from 01.03.2021<\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"

Legisla\u00e7\u00f5es do CONFAZ Conv\u00eanios Sem destaque. Protocolos Sem destaque. Legisla\u00e7\u00e3o Federal Sem destaque. Sem destaque. AL PORTARIA SURE N\u00b0 011, DE 23 DE FEVEREIRO DE 2021 Divulga o valor do ICMS a ser utilizado para fins de apura\u00e7\u00e3o ou reapura\u00e7\u00e3o do ICMS ST. Coment\u00e1rios HSCE: Atualiza os valores relativos \u00e0 venda a consumidor final de […]<\/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":[75,56,16],"class_list":["post-679","post","type-post","status-publish","format-standard","hentry","category-tributos","tag-impostos","tag-legislacao-tributaria","tag-tributos"],"yoast_head":"\nMudan\u00e7as Tribut\u00e1rias :: Fevereiro 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 Fevereiro 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\/mudancas-tributarias-fevereiro-de-2021\/\" \/>\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 :: Fevereiro de 2021 - 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