{"id":795,"date":"2021-07-12T18:02:37","date_gmt":"2021-07-12T18:02:37","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=795"},"modified":"2021-08-12T22:48:01","modified_gmt":"2021-08-12T22:48:01","slug":"795","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/795\/","title":{"rendered":"Tax Changes :: June 2021"},"content":{"rendered":"

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

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

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

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

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

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

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

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

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

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

SURE ORDINANCE No. 040, OF JUNE 14, 2021<\/strong> Discloses the ICMS value for calculation and recalculation purposes.<\/p>

HSCE Comments:<\/strong> The Ordinance discloses the ICMS values to be used for calculation and recalculation of ICMS ST and advance tax on goods originating from abroad or from states that are not signatories to ICMS Protocol 46\/2000, by industrial establishments producing pasta, cookies or crackers that acquire wheat flour or wheat flour mixtures for industrialization. This standard comes into effect as of June 15, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

SEF REGULATORY INSTRUCTION No. 028, OF JUNE 15, 2021<\/strong> Establishes the minimum values for the ICMS ST calculation basis.<\/p>

HSCE Comments:<\/strong> It changes the minimum values established by SEF Normative Instruction No. 34\/2006 regarding sales to end consumers in transactions involving milk, chocolate powder, butter, ricotta, cream cheese, dulce de leche, Minas fresh cheese and cream. This standard comes into effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

SEF REGULATORY INSTRUCTION No. 029, OF JULY 2, 2021 <\/strong>Amends SEF Normative Instruction No. 8\/2021, which provides for the prohibition of issuing tax documents, and SEF Normative Instruction No. 46\/08, which provides for the start of the mandatory EFD.<\/p>

HSCE Comments:<\/strong> This normative instruction amends IN SEF No. 08\/2021, which provides for the exemption from the accessory obligations it specifies, establishing that the exemption from authentication of tax books, for the taxpayer who adheres to the EFD, will include books that contain records of taxable events prior to the date of adhesion for taxpayers who make the option until July 30, 2021. Previously, in order to apply the exemption, the option must have been made until June 30, 2021. This rule takes effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

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

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

COMPLEMENTARY LAW No. 246, OF JUNE 15, 2021<\/strong> Amends the law that establishes the State Fund to Combat Poverty.<\/p>

HSCE Comments:<\/strong> This law amends Complementary Law No. 37\/2003, which establishes the State Fund to Combat Poverty (FECOP) with regard to the resources that make up the fund and the authorization of resources for the payment of PAEC scholarships. This rule comes into effect as of June 15, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 055, OF JUNE 1, 2021 <\/strong>Amends Normative Instruction No. 07\/2021, which determines 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

REGULATORY INSTRUCTION No. 057, OF JUNE 1, 2021 <\/strong>Amends the sole annex of Normative Instruction No. 22\/19, which establishes values for the ICMS ST calculation basis.<\/p>

HSCE Comments:<\/strong> Updates the values related to the sale of ice cream and popsicles to the final consumer for the purpose of charging ICMS-ST. This rule comes into effect from 22.06.2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 059, OF JUNE 1, 2021 <\/strong>Amends the sole annex of Normative Instruction No. 02\/17, which establishes values for the ICMS ST calculation basis.<\/p>

HSCE Comments:<\/strong> Updates the values related to the sale of dairy products to the final consumer. This standard takes effect from 22.06.2021<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 062, OF JUNE 11, 2021 <\/strong>Amends the sole annexes of Normative Instructions No. 05\/19, 06\/19 and 02\/21, which establish values for the ICMS ST calculation basis.<\/p>

HSCE Comments:<\/strong> Updates the values related to the sale to end consumers of mineral water and ice, energy and isotonic drinks, soft drinks, and beer and draft beer. This standard comes into effect from 22.06.2021<\/p><\/blockquote>\n\n\n\n

\n\n\n\n

REGULATORY INSTRUCTION No. 064, OF JUNE 15, 2021 <\/strong>Determines the reference values for the purposes of defining the ICMS ST calculation basis.<\/p>

HSCE Comments:<\/strong> Updates the values related to the sale of olive oil to the final consumer. This standard comes into effect from 05.07.2021<\/p><\/blockquote>\n\n\n\n

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

LAW No. 6,885, OF JULY 5, 2021 <\/strong>Amends Law No. 6,421\/19, which provides for the reduction of the ICMS calculation basis.<\/p>

HSCE Comments:<\/strong> Amends Law No. 6,421\/19, which grants a reduction in the ICMS calculation basis for transactions involving goods that make up the basic food basket, including roasted and ground coffee in the list of goods. This rule comes into effect from January 1, 2022.<\/p><\/blockquote>\n\n\n\n

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

ORDINANCE No. 038-R, OF JUNE 29, 2021 <\/strong>Amends the sole annex of Ordinance No. 12-R\/19 which deals with the PMPF.<\/p>

HSCE Comments:<\/strong> Amends Ordinance No. 12-R\/19, which publishes the weighted average price for cold beverage products. This rule comes into effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n

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

SIF REGULATORY INSTRUCTION No. 011, JUNE 8, 2021 <\/strong>Amends Annex I of Ordinance No. 002\/19-SIF, which adopts current values of goods for the purposes of calculating the ICMS ST basis.<\/p>

HSCE Comments<\/strong>: Amends Ordinance No. 002\/19, which publishes the prices of products related to the group of corn, sorghum, soybeans and donkeys. This rule comes into effect from 06\/10\/2021.<\/p><\/blockquote>\n\n\n\n

\n\n\n\n

SIF REGULATORY INSTRUCTION No. 012, JUNE 8, 2021 <\/strong>Amends Annex I of Ordinance No. 001\/19-SIF, which adopts current values of goods for the purposes of calculating the ICMS ST basis.<\/p>

HSCE Comments:<\/strong> Amends Ordinance No. 001\/19, which publishes the weighted average prices for transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This rule comes into effect on June 10, 2021.<\/p><\/blockquote>\n\n\n\n

\n\n\n\n

SIF REGULATORY INSTRUCTION No. 014, JUNE 21, 2021 <\/strong>Amends Annex I of Ordinance No. 002\/19-SIF, which adopts current values of goods for the purposes of calculating the ICMS ST basis.<\/p>

HSCE Comments:<\/strong> Amends Ordinance No. 002\/19, which publishes the prices of products related to the corn, sorghum, soybean and brick groups. This rule comes into effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n

\n\n\n\n

SIF REGULATORY INSTRUCTION No. 016, JUNE 30, 2021 <\/strong>Amends Annex I of Ordinance No. 002\/19-SIF, which adopts current values of goods for the purposes of calculating the ICMS ST basis.<\/p>

HSCE Comments:<\/strong> Amends Ordinance No. 002\/19, which publishes the prices of products related to the tomato and wheat group. This rule comes into effect from 03.07.2021.<\/p><\/blockquote>\n\n\n\n

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

GABIN ORDINANCE No. 208, OF JUNE 7, 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 transactions involving metals, paper and plastics, rubber and tires, and containers. This rule comes into effect as of June 14, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 209, OF JUNE 7, 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 timber transactions. This rule comes into effect as of June 14, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 201, OF JUNE 7, 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 transactions involving construction materials. This rule comes into effect as of June 15, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 219, OF JUNE 11, 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 transactions involving cotton, rice, babassu, coffee, condiments, flour and its derivatives, tobacco, coal, broad beans, beans, latex, honey, corn, millet, soybeans, sorghum, canary seed and derivatives, chestnuts, seeds, leaves and carnauba wax. This rule comes into effect as of June 15, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 223, OF JUNE 17, 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 wine transactions. This rule comes into effect from 21.06.2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 224, OF JUNE 17, 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 draft beer transactions. This rule comes into effect from 06\/21\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 225, OF JUNE 17, 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 beer transactions. This rule comes into effect from 21.06.2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 233, OF JUNE 17, 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 wine transactions. This rule comes into effect from 22.06.2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 234, OF JUNE 17, 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 draft beer transactions. This rule comes into effect from 06\/22\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 235, OF JUNE 17, 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 beer transactions. This rule comes into effect from 06\/22\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 238, OF JUNE 21, 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 wine transactions. This rule comes into effect from 06\/24\/2021.<\/p><\/blockquote>\n\n\n\n

\n\n\n\n

GABIN ORDINANCE No. 243, OF JUNE 28, 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 wine transactions. This rule comes into effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 966, OF JUNE 8, 2021 <\/strong>Introduces changes to the ICMS Regulation.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/MT regarding the ST regime by modifying the list of goods eligible for inclusion in the ST regime and repealing items such as beer, draft beer, soft drinks, water and other beverages from Annex X of the RICMS. This rule comes into effect as of June 9, 2021.<\/p><\/blockquote>\n\n\n\n

\n\n\n\n

SEFAZ ORDINANCE No. 127, OF JUNE 17, 2021 <\/strong>Introduces changes to the ICMS Regulation.<\/p>

HSCE Comments: <\/strong>Amends Ordinance No. 195\/19, which discloses the MVA percentages to be used in transactions with goods subject to the ST regime in the construction segments, similar products, food products, electronic products, electronic devices and household appliances, paints and varnishes, beers, draft soft drinks, water and other beverages. This rule comes into effect as of July 5, 2021.<\/p><\/blockquote>\n\n\n\n

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

SAT ORDINANCE No. 2,864, OF JULY 5, 2021 (Publication 07\/06\/2021) <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/p>

HSCE Comments<\/strong>: This ordinance provides for the inclusion of products in the list of weighted average prices to the final consumer (PMPF) for cement, taking effect from 06.07.2021.<\/p><\/blockquote>\n\n\n\n

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

SUTRI ORDINANCE No. 1,069, OF JUNE 10, 2021<\/strong> Amends Ordinance SUTRI 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> Discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving alcoholic beverages. This standard is in effect from 15.06.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,070, OF JUNE 10, 2021<\/strong> Amends Ordinance SUTRI 1,059\/21, 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> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks and hydroelectrolytic and energy drinks. This standard is in effect from 15.06.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,071, OF JUNE 10, 2021<\/strong> Amends Ordinance SUTRI 1,058\/21, 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> Discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving beer and draft beer. This standard is in effect from 15.06.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,074, OF JUNE 25, 2021<\/strong> Amends Ordinance SUTRI 1,059\/21, 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> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving soft drinks and hydroelectrolytic and energy drinks. This standard is in effect from 06\/30\/2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,075, OF JUNE 25, 2021<\/strong> Amends Ordinance SUTRI 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> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages. This standard is in effect from 30.06.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,076, OF JUNE 25, 2021<\/strong> Amends Ordinance SUTRI 1,058\/21, 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> Discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving beer and draft beer. This standard is in effect from 06\/30\/2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,077, OF JUNE 28, 2021<\/strong> Amends Ordinance SUTRI 1,077\/21, 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> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving mineral and drinking water. This standard is in effect from 01.07.2021 to 31.12.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,080, OF JUNE 30, 2021<\/strong> Amends Ordinance SUTRI 1,058\/21, 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>: Discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving beer and draft beer. This standard is in effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 1,687, OF JUNE 29, 2021 <\/strong>Amends RICMS\/PA regarding the ST regime.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/PA, regarding the ST regime in transactions involving water with added mineral salts, in the description of mineral and natural water, and in relation to the tax stamp registration and control system. This standard takes effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 41,381, OF JUNE 28, 2021<\/strong> Amends Decree No. 38,928\/18, which provides for the ST regime.<\/p>

HSCE Comments:<\/strong> This decree amends the list of goods subject to the ST, separating and adding new descriptions for beers, draft beers, soft drinks, water and others. This rule takes effect from 06\/29\/2021 and 08\/01\/2021.<\/p><\/blockquote>\n\n\n\n

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

TAX PROCEDURE STANDARD No. 037, OF JUNE 23, 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 transactions involving beers, soft drinks, energy drinks and isotonic drinks. This rule has retroactive effects from 06\/30\/2021 to 08\/30\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

TAX PROCEDURE STANDARD No. 038, OF JUNE 25, 2021 <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/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 beers, soft drinks, energy drinks and isotonic drinks. The rule comes into effect from 01.07.2021. <\/p><\/blockquote>\n\n\n\n

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

DECREE No. 50,838, OF JUNE 10, 2021<\/strong> Amends Decree No. 44,650\/17, which provides for ICMS exemption.<\/p>

HSCE Comments:<\/strong> This decree amends the RICMS\/PE, granting exemption from ICMS on transactions involving eggs and live birds. This rule comes into effect on June 11, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 50,839, OF JUNE 10, 2021<\/strong> Amends Decree No. 44,650\/17, which provides for the granting of ICMS tax benefits.<\/p>

HSCE Comments:<\/strong> This decree amends the RICMS\/PE regarding the revocation and granting of ICMS tax benefits. This rule takes effect from June 11, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT REGULATORY INSTRUCTION No. 011, OF JUNE 16, 2021 <\/strong>Amends IN CAT 25\/20 which establishes the BC of ICMS ST.<\/p>

HSCE Comments:<\/strong> Amends CAT Normative Instruction No. 25\/20, which establishes the ICMS ST calculation basis for transactions involving beer, soft drinks and other beverages. This rule is in effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT REGULATORY INSTRUCTION No. 013, OF JUNE 17, 2021 <\/strong>Amends IN CAT 25\/20 which establishes the BC of ICMS ST.<\/p>

HSCE Comments:<\/strong> Amends CAT Normative Instruction No. 25\/20, which establishes the ICMS ST calculation basis for transactions involving beer, soft drinks and other beverages. This rule is in effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

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

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

DECREE No. 55,919, OF JUNE 6, 2021<\/strong> Modifies the RICMS\/RS.<\/p>

HSCE Comments<\/strong>: Amends RICMS\/RS regarding the extension until 12\/31\/2021 of the validity period of presumed credits and deferral. This rule takes effect from 07\/01\/2021. <\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,922, OF JUNE 6, 2021<\/strong> Modifies the RICMS\/RS.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/RS, establishing that the deferral is granted to establishments that import goods for sale through ports, airports or customs border points and corrects the provision that deals with presumed credit. This rule comes into effect as of June 8, 2021. <\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,923, OF JUNE 6, 2021<\/strong> Modifies the RICMS\/RS.<\/p>

HSCE Comments:<\/strong> Amends RICMS\/RS regarding the ST regime in transactions involving beer, soft drinks, mineral or drinking water and ice, and the ICMS exemption in transactions involving pharmaceuticals and medicines. This rule comes into effect from 06\/08\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,935, OF JUNE 11, 2021<\/strong> Modifies the RICMS\/RS.<\/p>

HSCE Comments:<\/strong> Amends RICMS\/RS regarding the validity of benefits related to domestic vessels and aircraft bound for abroad and amends the CFOP explanatory notes. This rule comes into effect as of July 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION RE No. 051, OF 2021 <\/strong>Introduces changes to IN DRP No. 45\/98.<\/p>

HSCE Comments:<\/strong> Introduces IN DRP No. 45\/98, which establishes the calculation basis for ICMS ST in transactions involving hot beverages. This standard takes effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 55,964, OF JUNE 29, 2021 <\/strong>Modifies the RICMS\/RS regarding presumed credit.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/RS regarding presumed credit in e-commerce transactions, prohibiting the use of tax credits from the same linked holder on goods received by transfer when the subsequent transaction benefits from the presumed credit. This rule comes into effect as of June 30, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

DECREE No. 1,339, OF JUNE 21, 2021<\/strong> Introduces Amendments 4.324 and 4.325 to RICMS\/SC.<\/p>

HSCE Comments:<\/strong>  Amends RICMS\/SC regarding the ST regime in transactions with soft drinks, energy drinks, and beer, to regulate the provisions of ICMS Agreement 150\/20. This rule takes effect from 06\/01\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

DIAT ACT No. 033, OF JUNE 24, 2021 <\/strong>Amends DIAT Act No. 010\/21, which establishes the ICMS-ST calculation basis.<\/p>

HSCE Comments:<\/strong>  Amends DIAT Act No. 010\/21 regarding the ST regime in transactions involving beer, draft beer, soft drinks, hydroelectrolytic and energy drinks. This rule comes into effect from 06\/01\/2021.<\/p><\/blockquote>\n\n\n\n

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

CAT ORDINANCE No. 032, OF JUNE 21, 2021 <\/strong>Amends Ordinance CAT 85\/19, which 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> Amends CAT Normative Instruction No. 85\/19, which establishes the values for the calculation basis of ICMS ST in transactions involving alcoholic beverages. This rule takes effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 033, OF JUNE 21, 2021 <\/strong>Amends Ordinance CAT 86\/19, which 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> Amends CAT Normative Instruction No. 86\/19, which establishes the values for the calculation basis of ICMS ST in transactions with energy and hydroelectrolytic (isotonic) drinks and extends the use of these values. This rule is in effect from July 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 034, OF JUNE 21, 2021 <\/strong>Amends Ordinance CAT 89\/19, which 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> Amends Ordinance CAT 89\/19, which establishes the updated values for the calculation basis of ICMS ST in transactions involving mineral water and natural water and extends the use of these values. This rule is in effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 035, OF JUNE 21, 2021 <\/strong>Amends Ordinance CAT 90\/19, which 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>: Amends Ordinance CAT 90\/19, which establishes the updated values for the calculation basis of the substitution tax in transactions involving soft drinks and extends the use of these values. This rule comes into effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 036, OF JUNE 21, 2021 <\/strong>Amends Ordinance CAT 91\/19, which 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>: Amends Ordinance CAT 91\/19, which establishes the updated values for the calculation basis of the substitution tax in transactions involving beer and draft beer and extends the use of these values. This rule comes into effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 038, OF JUNE 22, 2021 <\/strong>Amends Ordinance CAT 45\/17, which discloses VAT-ST for the purposes of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments:<\/strong> Amends Ordinance CAT 45\/17, which establishes the IVA-ST and extends the deadline for using the margin percentage in auto parts transactions. This rule is in effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 040, OF JUNE 23, 2021 <\/strong>Establishes the values of the ICMS ST calculation base.<\/p>

HSCE Comments:<\/strong> It establishes the VAT-ST percentages to be used in the calculation basis of the ST, as well as the values of the weighted average price in transactions involving medicines and pharmaceutical products. This standard is in effect from 10\/1\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 041, OF JUNE 25, 2021 <\/strong>Amends Ordinance CAT 32\/19, which discloses VAT-ST for the purposes of determining the ICMS-ST calculation basis.<\/p>

HSCE Comments:<\/strong> Amends Ordinance CAT 32\/19, which establishes the IVA-ST and extends the deadline for using the margin in transactions involving construction materials and similar products. This rule is in effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n

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

SEFAZ ORDINANCE No. 125, OF APRIL 30, 2021<\/strong> (Published 07.05.2021) <\/strong>Amends the Reference Values Table for ICMS-ST collection purposes.<\/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 mineral water and beer. This rule comes into effect from 05\/07\/2021.<\/p><\/blockquote>\n\n\n\n

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

SAT REGULATORY INSTRUCTION No. 015, OF JUNE 23, 2021 <\/strong>Changes the values of Newsletter products.<\/p>

HSCE Comments:<\/strong> Changes the values of the products in the Information Bulletin that establishes the values of the ICMS calculation basis for beer transactions. This rule is in effect from 01.07.2021.<\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"

Conv\u00eanios Sem destaque. Protocolos Sem destaque. Legisla\u00e7\u00e3o Federal Sem destaque. Legisla\u00e7\u00e3o Estadual AC Sem destaque. AL PORTARIA SURE N\u00b0 040, DE 14 DE JUNHO DE 2021 Divulga o valor do ICMS para fins de apura\u00e7\u00e3o e reapura\u00e7\u00e3o. Coment\u00e1rios HSCE: A Portaria divulga os valores do ICMS a ser utilizado para apura\u00e7\u00e3o e reapura\u00e7\u00e3o do ICMS […]<\/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-795","post","type-post","status-publish","format-standard","hentry","category-tributos","tag-impostos","tag-legislacao-tributaria","tag-tributos"],"yoast_head":"\nMudan\u00e7as Tribut\u00e1rias :: Junho 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\/795\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mudan\u00e7as Tribut\u00e1rias :: Junho de 2021 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Conv\u00eanios Sem destaque. 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