{"id":778,"date":"2021-06-09T18:43:13","date_gmt":"2021-06-09T18:43:13","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=778"},"modified":"2021-08-12T22:45:40","modified_gmt":"2021-08-12T22:45:40","slug":"mudancas-tributarias-maio-de-2021","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-maio-de-2021\/","title":{"rendered":"Tax Changes :: May 2021"},"content":{"rendered":"<p><strong>No highlight.<\/strong><\/p>\n\n\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-text-color has-background wp-block-heading\" style=\"background-color:#f8f8f8;color:#111b44\"><strong><strong><strong><strong><strong><strong>Federal Legislation<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>COSIT EXECUTIVE DECLARATORY ACT No. 009, MAY 10, 2021 <\/strong>Clarifies the Review of Technical Pronouncements No. 17, issued by the Accounting Pronouncements Committee (CPC).<\/p><p><strong>HSCE Comments<\/strong> The General Coordination of Taxation (Cosit) declares that the Revision of CPC No. 17, published on 02\/12\/2021, does not contemplate modification or adoption of accounting methods or criteria, or said modification or adoption does not produce effects on the calculation of federal taxes.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>PGFN-ME ORDER No. 246, OF MAY 24, 2021 <\/strong>Approves SEI OPINION No. 7698\/2021\/ME on the occasion of the judgment of Theme 69 of General Repercussion.<\/p><p><strong>HSCE Comments<\/strong> It provides for the observance of the procedures of the judgment that judged the Declaratory Embargoes in RE 574,706\/PR, which at the time of the judgment of Theme 69 of the General Repercussion (STF), \u201cICMS does not compose the calculation basis for the incidence of PIS and COFINS\u201d; Furthermore, the ICMS that does not compose the calculation basis for the PIS and COFINS contributions is the one highlighted in the invoices. The effects of the decision are in force after 03\/15\/2017, except for legal and administrative actions filed until 03\/15\/2017.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-text-color has-background wp-block-heading\" style=\"background-color:#f8f8f8;color:#111b44\"><strong><strong><strong><strong><strong><strong><strong>State Legislation<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>B.C<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>AL<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SURE REGULATORY INSTRUCTION No. 002, OF MAY 21, 2021 <\/strong>Establishes the values for the purpose of charging ICMS through tax substitution.<\/p><p><strong>HSCE Comments<\/strong>: Changes the values related to sales to end consumers in transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks, for the purpose of charging ICMS-ST. This rule comes into effect from 05\/24\/2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SURE NOTICE No. 060, MAY 21, 2021 <\/strong>Establishes the values for the purpose of charging ICMS through tax substitution.<\/p><p><strong>HSCE Comments<\/strong>: Changes the values related to sales to end consumers in transactions involving beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks, for the purpose of charging ICMS-ST. This rule comes into effect from 05\/24\/2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>AP<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>AM<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>GSEFAZ RESOLUTION No. 010, OF MAY 18, 2021 <\/strong>Establishes the values for the purpose of charging ICMS through tax substitution.<\/p><p><strong>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 05\/20\/2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>BA<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>EC<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>REGULATORY INSTRUCTION No. 049, OF MAY 11, 2021 <\/strong>Establishes the values for the purpose of charging ICMS through tax substitution.<\/p><p><strong>HSCE Comments<\/strong>: Changes the values related to sales to the final consumer in ice cream transactions, for the purpose of charging ICMS-ST. This rule comes into effect from 05\/21\/2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>REGULATORY INSTRUCTION No. 050, OF MAY 11, 2021 <\/strong>Establishes the values for the purpose of charging ICMS through tax substitution.<\/p><p><strong>HSCE Comments<\/strong>: Changes the values related to sales to end consumers in transactions involving mineral water and ice, energy and isotonic drinks, soft drinks, and beer and draft beer, for the purpose of charging ICMS-ST. This rule comes into effect from 05\/21\/2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>DF<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>ORDINANCE No. 121, OF APRIL 30, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: Amends the Reference Values Table for calculating ICMS due for tax substitution in transactions involving beers and soft drinks. This rule comes into effect from 05\/20\/2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>ORDINANCE No. 147, OF MAY 26, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: Amends the Reference Values Table for calculating ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks, hydro-electrolytic (isotonic) drinks, energy drinks and mineral water. This rule comes into effect from 01.06.2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\"><strong><strong><strong>EN<\/strong><\/strong><\/strong><\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">GO<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">BAD<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>GABIN ORDINANCE No. 182, OF MAY 10, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: Amends the Reference Values Table for calculating ICMS due for tax substitution in transactions involving soft drinks. This rule has retroactive effects to May 14, 2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>GABIN ORDINANCE No. 194, OF MAY 20, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: Amends the Reference Values Table for calculating ICMS due for tax substitution in beer transactions. This rule comes into effect from 04\/25\/2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">MT<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">MS<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SAT ORDINANCE No. 2,844, OF MAY 10, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in operations, fresh grape wines, long-life milk and mixes and preparations for bread. This standard takes effect from 05\/12\/2021.&nbsp;<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SAT ORDINANCE No. 2,847, OF MAY 20, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>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, soft drinks, draft beer, beer, soft drinks and long-life milk. This rule comes into effect from 05\/24\/2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>ORDINANCE\/SAT No. 2,851, OF MAY 31, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: This ordinance includes products and changes the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks. This standard comes into effect from 02.06.2021.&nbsp;<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">MG<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SUTRI ORDINANCE No. 1,068, OF MAY 25, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beers, draft beers and mixed alcoholic beverages of beer or draft beer. This standard comes into effect from 05\/31\/2021.&nbsp;<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SUTRI ORDINANCE No. 1,065, OF MAY 25, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>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 05\/31\/2021.&nbsp;<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">SHOVEL<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">PB<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SEFAZ ORDINANCE No. 058, OF MAY 19, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: This ordinance discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 20.05.2021.&nbsp;<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">PR<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>TAX PROCEDURE STANDARD No. 027, OF MAY 6, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: This standard discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.05.2021.&nbsp;<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>TAX PROCEDURE STANDARD No. 031, OF JUNE 1, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p><p><strong>HSCE Comments<\/strong>: This standard discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beers, soft drinks, energy drinks and isotonic drinks. This standard comes into effect from 01.06.2021.&nbsp;<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">FOOT<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">IP<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>UNATRI NORMATIVE ACT No. 014, OF MAY 26, 2021 <\/strong>Amends UNATRI Normative Act No. 025\/2009, which provides for reference market prices in transactions involving the products it specifies.<\/p><p><strong>HSCE Comments<\/strong>: Provides for reference market prices in relation to transactions involving aperitifs, rum and mixed alcoholic beverages. This standard comes into effect from 01.06.2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">RJ<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>CODIN ORDINANCE No. 012, OF MAY 4, 2021 <\/strong>It determines procedures for the purposes of handling the request for a differentiated taxation regime established by Law No. 9,025\/20, and provides other measures.<\/p><p><strong>HSCE Comments<\/strong>: This ordinance establishes a Standard Operating Procedure (SOP) for handling requests for tax incentives under Law No. 9,025\/2020 and Decree No. 47,437\/2020, which establishes and regulates, respectively, the differentiated taxation regime for the wholesale sector. This rule comes into effect from May 21, 2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">RN<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">RS<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">RO<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>GAB\/CREN REGULATORY INSTRUCTION 038, MAY 28, 2021 <\/strong>Establishes the Tax Schedule for goods and products and provides other measures.<\/p><p><strong>HSCE Comments<\/strong>: This normative instruction establishes the Tax Schedule and the Price Bulletin for operations with soft drinks. This standard takes effect from 01.06.2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">RR<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">SC<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>DIAT ACT No. 022, MAY 18, 2021 <\/strong>Establishes the Tax Schedule for goods and products and provides other measures.<\/p><p><strong>HSCE Comments<\/strong>: This standard establishes the Tax Schedule and the Price Bulletin for operations involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. This standard comes into effect from 01.06.2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>DIAT ACT No. 027, MAY 27, 2021 <\/strong>Establishes the Tax Schedule for goods and products and provides other measures.<\/p><p><strong>HSCE Comments<\/strong>: This standard establishes the Tax Schedule and the Price Bulletin for operations involving beer, draft beer, soft drinks and hydroelectrolytic and energy drinks. This standard comes into effect from 01.06.2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">SP<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>CAT ORDINANCE No. 029, OF MAY 13, 2021 <\/strong>Amends Ordinance CAT 18\/21, of 23-03-2021, which provides for requests for special regimes provided for in articles 479-A and 489 of the ICMS Regulation.<\/p><p><strong>HSCE Comments: <\/strong>This ordinance establishes a standard procedure for taxpayers who wish to apply for a special tax payment regime and comply with tax obligations. This rule has retroactive effects from 05\/14\/2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>CAT ORDINANCE No. 031, OF MAY 19, 2021 <\/strong>Discloses the values for the ICMS-ST calculation basis.<\/p><p><strong>HSCE Comments: <\/strong>This ordinance establishes the Tax Schedule and the Price Bulletin for operations involving ice cream and ice cream preparations in machines. This standard has retroactive effects from 01.04.2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">IF<\/h4>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SEFAZ ORDINANCE No. 158, OF MAY 21, 2021 <\/strong>Discloses the values for the ICMS-ST calculation basis.<\/p><p><strong>HSCE Comments: <\/strong>This ordinance establishes the Tax Schedule and the Price Bulletin for operations involving soft drinks, beer and draft beer. This standard comes into effect from 05\/26\/2021.<\/p><\/blockquote>\n\n\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>SEFAZ ORDINANCE No. 160, OF MAY 25, 2021 <\/strong>Provides for the inventory survey of food products due to the inclusion of said products in the tax substitution regime.<\/p><p><strong>HSCE Comments: <\/strong>This ordinance regulates inventory surveys for the inclusion of operations involving cooked or stuffed pasta (with meat or other substances) or prepared in another way), except for instant pasta, CEST 17.048.00, in the ST regime. This standard is effective as of May 26, 2021.<\/p><\/blockquote>\n\n\n\n<h4 class=\"has-text-align-center has-white-color has-text-color has-background wp-block-heading\" style=\"background-color:#14aa57\">TO<\/h4>\n\n\n\n<p><strong>No highlight.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Sem destaque. Sem destaque. Legisla\u00e7\u00e3o Federal ATO DECLARAT\u00d3RIO EXECUTIVO COSIT N\u00b0 009, DE 10 DE MAIO DE 2021 Esclarece sobre a Revis\u00e3o de Pronunciamentos T\u00e9cnicos n\u00b0 17, emitida pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC). Coment\u00e1rios HSCE A Coordena\u00e7\u00e3o Geral de Tributa\u00e7\u00e3o (Cosit) declara que a Revis\u00e3o de CPC n\u00b0 17, divulgada em 12.02.2021, n\u00e3o contempla [&hellip;]<\/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-778","post","type-post","status-publish","format-standard","hentry","category-tributos","tag-impostos","tag-legislacao-tributaria","tag-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 de 2021 - 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-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 :: Maio de 2021 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Sem destaque. Sem destaque. Legisla\u00e7\u00e3o Federal ATO DECLARAT\u00d3RIO EXECUTIVO COSIT N\u00b0 009, DE 10 DE MAIO DE 2021 Esclarece sobre a Revis\u00e3o de Pronunciamentos T\u00e9cnicos n\u00b0 17, emitida pelo Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC). 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