{"id":828,"date":"2021-08-12T22:12:31","date_gmt":"2021-08-12T22:12:31","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=828"},"modified":"2021-09-16T16:21:02","modified_gmt":"2021-09-16T16:21:02","slug":"mudancas-tributarias-junho-de-2021","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/mudancas-tributarias-junho-de-2021\/","title":{"rendered":"Tax Changes :: July 2021"},"content":{"rendered":"

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

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

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

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

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

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

SURE REGULATORY INSTRUCTION No. 003, OF JULY 27, 2021<\/strong> Establishes the values for the ICMS ST calculation basis.<\/p>

HSCE Comments: Establishes values for the calculation basis of ICMS ST related to sales to end consumers in transactions involving mineral water, beer, draft beer, soft drinks, hydroelectrolytic (isotonic) and energy drinks, and syrup or concentrated extract intended for the preparation of soft drinks in machines. This standard comes into effect from September 1, 2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

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

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

ORDINANCE No. 069, OF JULY 9, 2021<\/strong> Provides for the recording, use and transfer of accumulated ICMS tax credits to third parties in the EFD.<\/p>

HSCE Comments:<\/strong> Provides for the recording of amounts corresponding to accumulated ICMS tax credits, in relation to the transposition, use, and transfer of the respective credits. This rule comes into effect from 07\/10\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 004, OF AUGUST 6, 2021 <\/strong>Amends Normative Instruction No. 04\/2009, 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 products derived from wheat flour. This standard takes effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 34,162, OF JULY 13, 2021<\/strong> Changes the RICMS\/CE regarding tax substitution.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/CE, regarding the ST regime in transactions with paints, varnishes, asbestos products and other goods, to exempt from applicability the goods with NCM 2710.12.30 description preparations designed to dissolve, dilute or remove paints, varnishes and other products, in view of the extinction of the NCM subheading 2710.11.30. This standard takes effect from 07\/14\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 070, OF JULY 2, 2021 <\/strong>Discloses the values for sale to the end consumer for charging ICMS through tax substitution.<\/p>

HSCE Comments:<\/strong> Discloses the values related to the sale to the final consumer of beers and draft beers, which it specifies, for the purpose of charging ICMS-ST. This standard takes effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 071, OF JULY 6, 2021 <\/strong>Amends the sole annex of Normative Instruction No. 04\/19, which establishes 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 drinks, isotonic drinks and soft drinks. This standard takes effect from 20.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 072, OF JULY 6, 2021 <\/strong>Amends the sole annex of Normative Instruction No. 22\/19, which establishes the values for charging ICMS through tax substitution.<\/p>

HSCE Comments:<\/strong> Updates the values related to the sale of ice cream and popsicles to the final consumer. This standard takes effect from 20.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 34,167, OF JULY 21, 2021<\/strong> Amends Decree No. 32,489\/18, which provides for tax substitution.<\/p>

HSCE Comments:<\/strong> Amends the Decree that provides for the ST operations with pasta, cookies, biscuits, cakes, breads and other wheat flour derivatives and includes in the ST pasta products, cooked, stuffed or otherwise prepared, except for CEST 17.047.00, 17.048.01 and 17.048.02. This rule takes effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 34,178, OF AUGUST 2, 2021<\/strong> Amends RICMS\/CE to regulate the Agreement and grant tax benefits.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/CE to regulate the provisions of ICMS Agreement 224\/2017 and grant ICMS exemption, starting September 1, 2021, on internal transactions involving sanitary pads and similar items, considered as popular consumption items that make up the basic food basket. This rule comes into effect starting September 1, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 077, OF JULY 30, 2021 <\/strong>Amends the sole annex of Normative Instruction No. 04\/13 which lists IT products.<\/p>

HSCE Comments:<\/strong> Amends the sole annex of IN No. 04\/13, which lists IT products and provides for the tax substitution regime with net ICMS charge on transactions involving IT products, modifying the description of the product it specifies. This standard shall come into effect as of 04.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 079, OF JULY 30, 2021 <\/strong>Amends the sole annexes of Normative Instructions No. 04\/19 and 05\/19, which establish the amounts for charging ICMS by tax substitution.<\/p>

HSCE Comments:<\/strong> Amends the sole annexes provided for in Normative Instructions No. 04\/199 and 05\/19 that disclose the values relating to the sale to end consumers of mineral water and ice, energy drinks and isotonic drinks. This standard comes into effect from 08\/09\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

REGULATORY INSTRUCTION No. 080, OF JULY 30, 2021 <\/strong>Amends the sole annex of Normative Instruction No. 22\/19, which establishes the values for charging ICMS through tax substitution.<\/p>

HSCE Comments:<\/strong> Amends the single annex provided for in Normative Instruction No. 22\/19 that discloses the values related to the sale of ice cream and popsicles to end consumers. This standard takes effect from 08\/09\/2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 42,320, OF JULY 21, 2021 <\/strong>Amends Decree No. 18,955\/97 regarding the ST regime.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/DF regarding the provisions contained in the ICMS Agreements that modified Agreement 142\/18 that list the goods subject to ST in the segments of beer, draft beer, soft drinks, water and other beverages, construction materials and similar products, food products and perfumery and personal hygiene products and cosmetics and revokes the ST for construction materials and similar products. This rule comes into effect as of August 4, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

ORDINANCE No. 200, OF JULY 28, 2021 <\/strong>Amends Ordinance No. 147\/21, which establishes the values for charging ICMS through tax substitution.<\/p>

HSCE Comments:<\/strong> Amends Annex I of Ordinance No. 147\/21, which discloses the values relating to the sale to end consumers of beer, draft beer, soft drinks, hydroelectrolytic (isotonic) drinks, energy drinks and mineral water. This standard comes into effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n

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

ORDINANCE No. 048-R, OF JULY 30, 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 01.08.2021.<\/p><\/blockquote>\n\n\n\n

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

SIF REGULATORY INSTRUCTION No. 018, JULY 12, 2021 <\/strong>Amends Annex I of Ordinance No. 001\/19-SIF, which adopts current values of goods for the purposes of the ICMS ST calculation basis.<\/p>

HSCE Comments<\/strong>: Amends Ordinance No. 001\/19, which publishes the prices of products related to operations involving beer, draft beer, soft drinks and energy drinks. This rule comes into effect from 08\/14\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SIF REGULATORY INSTRUCTION No. 019, JULY 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.<\/p>

HSCE Comments<\/strong>: Amends Ordinance No. 001\/19, which publishes the prices of products related to operations involving beer, draft beer, soft drinks and energy drinks. This rule comes into effect from 08\/14\/2021.<\/p><\/blockquote>\n\n\n\n

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

GABIN ORDINANCE No. 246, OF JUNE 30, 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 07\/05\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 242, OF JUNE 24, 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 poultry, fruits, fruit pulp, vegetables, eggs and edible roots and derivatives. This rule comes into effect as of July 5, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 259, OF JULY 8, 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 mineral water, soft drinks and beer. This rule comes into effect as of July 13, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 260, OF JULY 8, 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 energy transactions. This rule comes into effect as of July 13, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 261, OF JULY 8, 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 and draft beer transactions. This rule comes into effect as of July 13, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 262, OF JULY 8, 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 operations with soft drinks. This rule comes into effect from 13.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 258, OF JULY 8, 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 as of July 15, 2021.<\/p><\/blockquote>\n\n\n\n\n\n

GABIN ORDINANCE No. 284, OF JULY 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 wine transactions. This rule comes into effect from 07\/29\/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. 285, OF JULY 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 operations with soft drinks. This rule comes into effect from 07\/29\/2021.<\/p><\/blockquote>\n\n\n\n\n\n

SEFAZ ADMINISTRATIVE RESOLUTION No. 027, OF JULY 29, 2021 <\/strong>Extends the deadline for joining the Tax Credit Payment and Installment Program.<\/p>

HSCE Comments:<\/strong> Extends until August 31, 2021, the deadline for joining the Payment and Installment Program for Tax Credits related to ICMS, whether constituted or not, registered or not in active debt, including the subject of previous installments terminated or active, due up to December 31, 2020. This rule takes effect from August 2, 2021.<\/p><\/blockquote>\n\n\n\n

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

DECREE No. 1,005, OF JULY 9, 2021 <\/strong>Introduces changes to the ICMS Regulation.<\/p>

HSCE Comments:<\/strong> Amends the RICMS\/MT, granting a reduction in the calculation basis for transactions involving footwear, clothing, apparel and fabrics. This rule is effective from 01.08.2021 to 31.12.2021.<\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 1,052, OF AUGUST 4, 2021 <\/strong>Introduces changes to the ICMS Regulation.<\/p>

HSCE Comments:<\/strong> Amends RICMS\/MT authorizing the application of the reduction of the tax base in operations with paper, glass and plastic scrap. This standard takes effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n

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

SAT ORDINANCE No. 2,866, OF JULY 8, 2021<\/strong> Provides for the inclusion of products, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments:<\/strong> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages, except beer and draft beer, mineral water, draft beer and diapers. The changes are valid from 07\/12\/2021. <\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,867, OF JULY 14, 2021<\/strong> Provides for the inclusion of products, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments:<\/strong> Discloses the values set for the purposes of the ICMS-ST calculation basis for transactions involving long-life milk. The changes are valid from 16.07.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,868, OF JULY 16, 2021 <\/strong>Provides for the inclusion of products, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments:<\/strong> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages, except beer and draft beer, tea-based beverages, juices and diapers. The standard comes into effect from 20.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,873, OF JULY 29, 2021 <\/strong>Provides for the inclusion of products, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments:<\/strong> Discloses the values set for the purposes of the ICMS-ST calculation basis in alcoholic beverage transactions, except beer and draft beer, soft drinks and cake mix. The standard comes into effect from 02.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT ORDINANCE No. 2,874, OF JULY 30, 2021 <\/strong>Provides for the inclusion of products, in the list of weighted average prices to the final consumer (PMPF), of the products it specifies.<\/p>

HSCE Comments:<\/strong> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving beer, soft drinks and hydroelectrolytic beverages. The standard comes into effect from 03.08.2021.<\/p><\/blockquote>\n\n\n\n

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

SUTRI ORDINANCE No. 1,081, OF JULY 9, 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 or energy drinks. This standard is in effect from 15.07.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,082, OF JULY 9, 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 15.07.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,083, OF JULY 19, 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> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving alcoholic beverages. This standard is in effect from 01.08.2021 to 31.12.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,086, OF JULY 19, 2021<\/strong> Amends Ordinance SUTRI 832\/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> Discloses the values set for the purposes of the ICMS-ST calculation basis in transactions involving cosmetics, perfumes, personal hygiene and toiletries. This standard is in effect from 01.09.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,088, OF JULY 29, 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 or energy drinks. This standard is in effect from 04.08.2021. <\/p><\/blockquote>\n\n\n\n\n\n

SUTRI ORDINANCE No. 1,089, OF JULY 29, 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 04.08.2021. <\/p><\/blockquote>\n\n\n\n\n\n

DECREE No. 48,248, OF AUGUST 4, 2021 <\/strong>Amends RICMS\/MG regarding the tax substitution regime.<\/p>

HSCE Comments:<\/strong> It amends the provisions that relate goods subject to ST with their breakdown, inclusion and changes in the description of goods in the beer, draft beer, soft drinks, water and other beverages segment, as well as adds and modifies descriptions of the non-alcoholic beverages and detergents segments. This standard is in effect from 01.09.2021. <\/p><\/blockquote>\n\n\n\n

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

ORDINANCE No. 533, OF JULY 22, 2021 <\/strong>Repeals Ordinance 191\/21, which discloses the amounts for charging ICMS through tax substitution.<\/p>

HSCE Comments:<\/strong> Repeals Ordinance 191\/21, which provides for the values for determining the calculation basis for ICMS due for tax substitution in transactions involving mineral water, natural water and water with added mineral salts. This rule comes into effect from 01.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

ORDINANCE No. 551, OF AUGUST 5, 2021 <\/strong>Amends Ordinance 276\/21, which discloses the amounts for charging ICMS through tax substitution.<\/p>

HSCE Comments:<\/strong> Amends Ordinance 276\/21, which provides for the values for determining the calculation basis for ICMS due for tax substitution in beer transactions. This rule comes into effect from 08\/08\/2021.<\/p><\/blockquote>\n\n\n\n

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

SEFAZ ORDINANCE No. 101, OF JULY 20, 2021 <\/strong>Amends Ordinance SEFAZ 318\/19 to disclose amounts for ICMS collection by tax substitution<\/p>

HSCE Comments:<\/strong> Amends Ordinance 318\/19, which provides for the values to be used for the purpose of determining the calculation basis for ICMS due for tax substitution in transactions involving beer, draft beer, soft drinks, energy drinks and isotonic drinks. This rule comes into effect from 21 July 2021.<\/p><\/blockquote>\n\n\n\n

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

TAX PROCEDURE STANDARD No. 041, OF JULY 7, 2021 <\/strong>Changes tables of Calculation Base Values related to Tax Substitution.<\/p>

HSCE Comments:<\/strong> Amends the provisions relating to goods subject to ST in transactions involving beers, soft drinks, energy drinks and isotonic drinks. The standard comes into effect from 01.07.2021. <\/p><\/blockquote>\n\n\n\n\n\n

TAX PROCEDURE STANDARD No. 044, OF JULY 28, 2021 <\/strong>Changes tables of Calculation Base Values related to Tax Substitution.<\/p>

HSCE Comments:<\/strong> Amends the provisions relating to goods subject to ST in transactions involving beers, soft drinks, energy drinks and isotonic drinks. The standard comes into effect from 01.07.2021. <\/p><\/blockquote>\n\n\n\n

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

DECREE No. 50,964, OF JULY 8, 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 horticultural products, establishing that the benefit applies to grated goods, except dried coconut, cut, grated, chopped, sliced, turned, peeled, defoliated, washed, sanitized or packaged, as long as they are not cooked and do not have the addition of products other than those listed in Annex 7-A. This rule comes into effect as of July 9, 2021.<\/p><\/blockquote>\n\n\n\n

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

UNATRI REGULATORY ACT No. 019, OF JULY 8, 2021 <\/strong>Amends UNATRI Normative Act No. 025\/2009, of December 18, 2009, which provides for reference market prices in transactions involving the products it specifies.<\/p>

HSCE Comments:<\/strong> Amends the provisions relating goods subject to ST in the segment of beer, draft beer, vodka, aperitifs, rum, tequila, liquor, sake, vermouth, sparkling wine, wine, mineral water and sugarcane spirit. The changes are valid from 19.07.2021.<\/p><\/blockquote>\n\n\n\n\n\n

UNATRI NORMATIVE ACT No. 020, OF AUGUST 6, 2021 <\/strong>Amends UNATRI Normative Act No. 025\/2009, of December 18, 2009, which provides for reference market prices in transactions involving the products it specifies.<\/p>

HSCE Comments:<\/strong> Amends the provisions relating goods subject to ST in the segment of soft drinks, draft beer, vodka, aperitifs and rum, whiskey and wine. The changes are valid from 08\/10\/2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

APPROVAL ACT GS\/SET No. 015, OF JULY 26, 2021 <\/strong>Changes tables of Calculation Base Values related to Tax Substitution.<\/p>

HSCE Comments:<\/strong> Amends the provisions that relate goods subject to ST in the operations of beers, draft beers, soft drinks, isotonic drinks, hydroelectrolytic drinks and energy drinks. The standard takes effect from 07\/30\/2021. <\/p><\/blockquote>\n\n\n\n

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

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

DIAT ACT No. 041, OF JULY 27, 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 01.08.2021.<\/p><\/blockquote>\n\n\n\n

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

CAT ORDINANCE No. 048, OF JULY 29, 2021 <\/strong>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> Establishes the values for the calculation basis of ICMS ST in transactions involving mineral and natural water. This standard takes effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 049, OF JULY 29, 2021 <\/strong>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> Establishes the values for the calculation basis of ICMS ST in transactions involving energy and hydroelectrolytic drinks. This standard is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 050, OF JULY 29, 2021 <\/strong>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> Establishes the values for the calculation basis of ICMS ST in transactions involving beer and draft beer. This standard is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 051, OF JULY 29, 2021 <\/strong>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> Establishes the values for the calculation basis of ICMS ST in transactions involving alcoholic beverages. This standard takes effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 052, OF JULY 29, 2021 <\/strong>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> Establishes the values for the calculation basis of ICMS ST in transactions involving soft drinks. This standard is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

CAT ORDINANCE No. 055, OF JULY 30, 2021 <\/strong>Establishes the VAT-ST percentages for the composition of the ICMS-ST calculation base.<\/p>

HSCE Comments:<\/strong> Establishes the VAT-ST percentages to be used in the calculation basis for the substitution tax in transactions involving construction materials and similar items. This standard is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n

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

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

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

SAT REGULATORY INSTRUCTION No. 017, OF JULY 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 transactions involving energy products. This rule is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT REGULATORY INSTRUCTION No. 018, OF JULY 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 transactions involving soft drinks. This standard is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT REGULATORY INSTRUCTION No. 019, OF JULY 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 wine transactions. This rule is in effect from 01.08.2021.<\/p><\/blockquote>\n\n\n\n\n\n

SAT REGULATORY INSTRUCTION No. 020, OF JULY 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 base in transactions involving milkshakes and cocktails. This rule is in effect from 01.08.2021.<\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"

Sem destaque. Protocolos Sem destaque. Legisla\u00e7\u00e3o Federal Sem destaque. Legisla\u00e7\u00e3o Estadual AC Sem destaque. AL INSTRU\u00c7\u00c3O NORMATIVA SURE N\u00b0 003, DE 27 DE JULHO DE 2021 Estabelece os valores para a base de c\u00e1lculo do ICMS ST. Coment\u00e1rios HSCE: Estabelece valores para base de c\u00e1lculo do ICMS ST relativos \u00e0 venda a consumidor final nas […]<\/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-828","post","type-post","status-publish","format-standard","hentry","category-tributos","tag-impostos","tag-legislacao-tributaria","tag-tributos"],"yoast_head":"\nMudan\u00e7as Tribut\u00e1rias :: Julho 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-junho-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 :: Julho de 2021 - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Sem destaque. Protocolos Sem destaque. Legisla\u00e7\u00e3o Federal Sem destaque. Legisla\u00e7\u00e3o Estadual AC Sem destaque. AL INSTRU\u00c7\u00c3O NORMATIVA SURE N\u00b0 003, DE 27 DE JULHO DE 2021 Estabelece os valores para a base de c\u00e1lculo do ICMS ST. 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